{
  "url": "https://openlegislation.uk/customs-transit-procedures-amendment-etc-eu-exit-regulations-2020/regulation-6",
  "json_url": "https://openlegislation.uk/customs-transit-procedures-amendment-etc-eu-exit-regulations-2020/regulation-6.json",
  "legislation": "uksi/2020/1491",
  "legislation_title": "The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-transit-procedures-amendment-etc-eu-exit-regulations-2020",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018",
  "text": "(1) The Customs (Import Duty) (EU Exit) Regulations 2018 are amended as follows.\n(2) In regulation 133 (fees authorised) for “138” substitute “ 138A ”.\n(3) After regulation 138 (destruction of goods) insert—\n“Fees specified in a notice\n138A HMRC is authorised to charge fees specified in a notice.”.\n(4) In regulation 140(2)(a)(i) (amount of fees) for “138” substitute “ 138A ”.\n(5) In regulation 142(2) (payment of fees) for “A” substitute “ Where a fee is authorised to be charged by regulations 134 to 138, the ”.\n(6) After regulation 142(2) insert—\n“(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.”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 2018/1248. S.I. 2019/326 and S.I. 2019/1215 make relevant amendments."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 6 not in force at made date, see reg. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 6 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/2020/1491/regulation/6",
    "retrieved_at": "2026-10-28T22:20:45.754718+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."
}