# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 138: Destruction of goods


(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.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/138 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-138
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.