General customs officialsF13.
(1)
At a place where goods are subject to the control of an HMRC officer, the European Regulations are to be enforced by a general customs official.
(2)
In paragraph (1), the reference to goods being subject to the control of an HMRC officer includes control being exercised—
(a)
requiring the goods to be handled, or otherwise dealt with, in accordance with instructions given by an HMRC officer (whether given orally or in any other way); or
(b)
requiring the goods to be kept in any place specified by an HMRC officer.
(3)
In this regulation, “HMRC officer” means an officer of Revenue and Customs.
General customs officials3.
At a place where goods are subject to customs supervision within the meaning of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code8, the European Regulations are to be enforced by a general customs official.