The Customs (Import Duty) (EU Exit) Regulations 2018

Goods requiring special care or treatment

136.—(1) Paragraph (2) applies where—

(a) directions as to the movement or storage of goods are given further to section 30 of CEMA 1979(1);

(b) the goods are of a combustible or inflammable nature or otherwise of such a hazardous nature as to require special care or treatment; and

(c) in consequence, HMRC must undertake special measures which would not otherwise be required—

(i) to store or transport the goods;

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

(iii) to take samples of the goods under section 160(1) of CEMA 1979.

(2) HMRC may charge the person in possession or control of the goods (other than an HMRC officer or proper officer) or the owner of the goods a fee in relation to the special measures.

(1)

Section 30 of CEMA 1979 is amended by sections 37 and 46 of the Criminal Justice Act 1982 and paragraph 22 of Schedule 7 to the Act.