Section 16

At the request of the person concerned, and for reasons deemed valid by a senior officer of customs, the senior officer of customs may, insofar as administrative circumstances permit, perform the functions laid down for the purposes of customs transit outside normal office hours, provided that it is conducted within a customs control post and any decision made in respect of the request shall be recorded.

Any expenses incurred upon the request made under sub-rule (1) shall be borne by the person requesting such functions to be performed.