# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 139: Fees authorised and functions


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 , an export declaration or a declaration for an outward processing procedure;
(ii) the verification of a Customs declaration , 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 , a common export procedure, or the Customs formalities for exporting goods subject to an outward processing procedure.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/139 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-139
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.