(1) Whenever, for the purpose of carrying out any provision of the Act, any Customs officer is required to attend at any time outside the working hours of the Customs, the person in charge of or owner of any craft (or the agent of such a person), or the importer, or exporter, or licensee of a Customs controlled area, or other person concerned, in respect of whom or in respect of whose business such attendance is, in the opinion of the chief executive, necessary, shall pay a charge calculated in accordance with the following rates in respect of that attendance:
(a) for attendance on any day that is—
(i) a working day (except the day after New Year's Day, or the day on which the anniversary of the province is observed in any particular place); or
(ii) a Saturday,—
$72.60 per hour or portion of an hour:
(b) for attendance on any other day (including the day after New Year's Day or the day on which the anniversary of the province is observed in any particular place), $81.80 per hour or portion of an hour.
(2) The chief executive may exempt any person or class of persons from the requirement to pay a charge under subclause (1).
(3) A minimum charge of $245.40 shall be payable for the attendance of any officer on any day that is—
(a) the day after New Year's day or the day on which the anniversary of the province is observed in any particular place; or
(b) not a working day; or
(c) not a Saturday.
(4) The charges prescribed by this regulation are inclusive of goods and services tax under the Goods and Services Tax Act 1985.