SCHEDULE 5Enforcement powers

PART 2Her Majesty’s Revenue and Customs

Powers of Her Majesty’s Revenue and Customs

8.

(1)

If he is requested to do so by any competent authority in the United Kingdom, an officer of Revenue and Customs may detain any waste that has been brought into the United Kingdom or is to be dispatched from the United Kingdom.

(2)

Any thing detained under this paragraph may be detained for no longer than 5 working days and must be dealt with during the period of its detention in such manner as the Commissioners for Her Majesty’s Revenue and Customs may direct.

(3)

In this regulation “waste” includes—

(a)

any thing that the competent authority has reasonable grounds to suspect is waste; and

(b)

the container in which the waste or thing is carried.