Regulation 140 Amount of feesC1I1
In a case where a fee is authorised to be charged, the amount of the fee which is authorised is limited to the costs incurred, or to be incurred, by HMRC in exercising the function or power in relation to which a fee may be charged.
The amount authorised may include—
either or both of the following—
a fixed amount (“flat rate”) representing the costs usually incurred in a case mentioned in regulations 134 to F1138A; and
an amount calculated by reference to an hourly rate of an HMRC officer or proper officer; and
an amount in reimbursement of charges incurred by HMRC, including charges for the preparation of reports or for the transport or postage of goods or samples of goods.
HMRC must publish a notice specifying a list of the flat rates and hourly rates which are authorised and which have effect from time to time and the date from which the rates have effect.
Annotations
Textual amendments
- F1
Word in reg. 140(2)(a)(i) substituted (31.12.2020) by The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020 (S.I. 2020/1491), regs. 1, 6(4); S.I. 2020/1643, reg. 2, Sch.
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. 140 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.