Valid from 31/12/2020

PART 14 U.K. Fees

Examination and taking samples of goods U.K.

137.—(1) Paragraph (2) applies where a person makes a Customs declaration in respect of goods and a requirement exists—

(a) to examine and take account of the goods under section 159(1) of CEMA 1979;

(b) to take of samples of the goods under section 160(1) of CEMA 1979; or

(c) to examine or take of 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.