Where, in respect of any attendance for the purposes of the Act, any reasonable expenses are incurred or will be incurred by any Customs officer, the chief executive may require those expenses to be met by—
(a) the person in charge of or owner of any craft, or an agent of such a person; or
(b) the importer; or
(c) the exporter; or
(d) the licensee of a Customs controlled area; or
(e) any other person concerned,—
in respect of whom or in respect of whose business such attendance is, in the opinion of the chief executive, necessary.