Requested attendance at premises or vehicles on a Sunday or other non-working daysU.K.
134.—(1) Where a person requests attendance by an HMRC officer or proper officer at premises or a vehicle because—
(a)the person is required—
(i)to make a report in respect of a vehicle under section 35 of CEMA 1979 M1; or
(ii)to deliver an account in respect of a ship under section 36 of CEMA 1979 M2; or
(b)the attendance is required [F1in connection with goods the export of which is required to be made] in accordance with the applicable export provisions M3 [F2or an outward processing procedure],
HMRC may charge that person a fee in relation to the attendance but only where the attendance is requested to occur on a day which is not a working day but treating a Saturday as a working day for the these purposes.
(2) In this regulation, “vehicle” has the same meaning as it has in section 1(1) of CEMA 1979 M4.
Textual Amendments
F1Words in reg. 134(1)(b) substituted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 62(3)(a); S.I. 2020/1643, reg. 2, Sch.
F2Words in reg. 134(1)(b) inserted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 62(3)(b); S.I. 2020/1643, reg. 2, Sch.
Modifications etc. (not altering text)
C1Pt. 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.
Commencement Information
I1Reg. 134 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1Section 35 of CEMA 1979 is amended by Schedule 1 to the Isle of Man Act 1979 (c. 58), sections 37, 38 and 46 of the Criminal Justice Act 1982 (c. 48), Schedule 1 to the Territorial Sea Act 1987 (c. 49), section 35 of the Immigration, Asylum and Nationality Act 2006 (c. 13) and paragraph 27 of Schedule 7 to the Act and S.I. 1992/3095.
M2Section 36 of CEMA 1979 is amended by Schedule 1 to the Isle of Man Act 1979 and sections 37, 38 and 46 of the Criminal Justice Act 1982.
M3Section 35 of the Act defines for the purposes of Part 1 of the Act what is meant by an export of goods from the United Kingdom being in accordance with the applicable export provisions.
M4The definition of “vehicle” is amended by paragraph 4(2)(l) of Schedule 7 to the Act.