{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-137",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-137.json",
  "legislation": "uksi/2018/1248",
  "legislation_title": "The Customs (Import Duty) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018",
  "path": "regulation/137",
  "kind": "regulation",
  "number": "137",
  "heading": "Examination and taking samples of goods",
  "text": "(1) Paragraph (2) applies where a person makes , in respect of goods, a Customs declaration, an export declaration or a declaration for an outward processing procedure and a requirement exists—\n(a) to examine and take account of the goods under section 159(1) of CEMA 1979;\n(b) to take samples of the goods under section 160(1) of CEMA 1979; or\n(c) to examine or take samples of the goods in order that an HMRC officer may provide a ruling further to section 24 of the Act.\n(2) HMRC may charge the person making the declaration a fee in relation to, as appropriate, the examination, account or taking of samples—\n(a) undertaken on behalf of HMRC by a person other than an HMRC officer or proper officer; or\n(b) undertaken by an HMRC officer or proper officer—\n(i) in the case described in paragraph (1)(c); or\n(ii) if the person has failed to comply with directions given further to section 30 of CEMA 1979 in relation to the goods which are the subject of the declaration.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 137(1) substituted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 62(4); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 137(1)(b) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(26); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in reg. 137(1)(c) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(26); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 14 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 137 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1248/regulation/137",
    "retrieved_at": "2026-10-28T22:51:35.418231+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}