Regulation 138 Destruction of goodsC1I1
(1)
Paragraph (2) applies where goods seized by HMRC are destroyed.
(2)
HMRC may charge the person who was in possession or control of the goods before they were seized (other than an HMRC officer or proper officer) or the owner of the goods a fee in relation to the destruction of the goods carried out on behalf of HMRC by a person other than an HMRC officer or proper officer.
Annotations
Modifications
- C1
Pt. 14 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.
Commencement
- I1
Reg. 138 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.