{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-139",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-139.json",
  "legislation": "uksi/2018/1248",
  "legislation_title": "The Customs (Import Duty) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018",
  "path": "regulation/139",
  "kind": "regulation",
  "number": "139",
  "heading": "Fees authorised and functions",
  "text": "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—\n(a) for the purposes of, or otherwise in connection with, import duty; and\n(b) in relation to—\n(i) the acceptance of a Customs declaration , an export declaration or a declaration for an outward processing procedure;\n(ii) the verification of a Customs declaration , an export declaration or a declaration for an outward processing procedure; or\n(iii) the release or discharge of goods to and from a Customs procedure , a common export procedure, or the Customs formalities for exporting goods subject to an outward processing procedure.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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."
    },
    {
      "type": "M",
      "label": "M1",
      "text": "For acceptance of Customs declarations, see paragraphs 10 to 12 of Schedule 1 to the Act."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "For verification of Customs declarations, see paragraph 13 of Schedule 1 to the Act."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "For release and discharge of goods to and from a Customs procedure, see paragraph 17 of Schedule 1 to the Act."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 139 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1248/regulation/139",
    "retrieved_at": "2026-10-28T22:51:35.418231+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}