Regulation 139 Fees authorised and functionsC1 I1

In a case described in a preceding regulation of this Part, the authority to charge a fee exists only if, or to the extent that, the function or power in relation to which a fee may be charged is exercised—

(a)

for the purposes of, or otherwise in connection with, import duty; and

(b)

in relation to—

(i)

the acceptance of a Customs declaration M1 F1, an export declaration or a declaration for an outward processing procedure;

(ii)

the verification of a Customs declaration M2 , an export declaration or a declaration for an outward processing procedure; or

(iii)

the release or discharge of goods to and from a Customs procedure M3 F2, a common export procedure, or the Customs formalities for exporting goods subject to an outward processing procedure.

Annotations

Textual amendments

F1: Words in reg. 139(b) inserted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 62(5)(a); S.I. 2020/1643, reg. 2, Sch.
F2: Words in reg. 139(b) inserted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 62(5)(b); S.I. 2020/1643, reg. 2, Sch.

Marginal citations

M1: For acceptance of Customs declarations, see paragraphs 10 to 12 of Schedule 1 to the Act.
M2: For verification of Customs declarations, see paragraph 13 of Schedule 1 to the Act.
M3: For release and discharge of goods to and from a Customs procedure, see paragraph 17 of Schedule 1 to the Act.

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. 139 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Regulation 139 Fees authorised and functionsC1I1