# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 137: Examination and taking samples of goods


(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—
(a) to examine and take account of the goods under section 159(1) of CEMA 1979;
(b) to take samples of the goods under section 160(1) of CEMA 1979; or
(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.
(2) HMRC may charge the person making the declaration a fee in relation to, as appropriate, the examination, account or taking of samples—
(a) undertaken on behalf of HMRC by a person other than an HMRC officer or proper officer; or
(b) undertaken by an HMRC officer or proper officer—
(i) in the case described in paragraph (1)(c); or
(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.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/137 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-137
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.