Regulation 6 Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018I1I2

The Customs (Import Duty) (EU Exit) Regulations 2018 M1 are amended as follows.

In regulation 133 (fees authorised) for “138” substitute “ 138A ”.

After regulation 138 (destruction of goods) insert—

“Fees specified in a notice

138A

HMRC is authorised to charge fees specified in a notice.”.

In regulation 140(2)(a)(i) (amount of fees) for “138” substitute “ 138A ”.

In regulation 142(2) (payment of fees) for “A” substitute “ Where a fee is authorised to be charged by regulations 134 to 138, the ”.

After regulation 142(2) insert—

“(2A)

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.”.