Regulation 142 Payment of feesC1I1
HMRC must notify a fee to the person liable to pay it.
F1Where a fee is authorised to be charged by regulations 134 to 138, the fee is payable within 30 days of the date on which it is so notified and must be paid in the form and manner provided by notice published by HMRC.
Where a fee is authorised to be charged by regulation 138A, the fee is payable at the time and in the form and manner specified in the notice published by HMRC.
Paragraphs (4) and (5) apply where a fee is authorised to be charged by regulation 134 or 135.
HMRC may require a fee, or part of it, to be paid before making the attendance requested.
Where—
HMRC makes arrangements to attend; and
the request is withdrawn before the attendance occurs,
HMRC may charge so much as a fee as is reasonable in the circumstances, having regard to the costs incurred or to be incurred which cannot be avoided.
Annotations
Textual amendments
- F1
Words in reg. 142(2) substituted (31.12.2020) by The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020 (S.I. 2020/1491), regs. 1, 6(5); S.I. 2020/1643, reg. 2, Sch.
- F2
Reg. 142(2A) inserted (31.12.2020) by The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020 (S.I. 2020/1491), regs. 1, 6(6); 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. 142 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.