# The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020, Regulation 6: Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018

Extent: E+W+S+N.I.

(1) The Customs (Import Duty) (EU Exit) Regulations 2018 are amended as follows.
(2) In regulation 133 (fees authorised) for “138” substitute “ 138A ”.
(3) After regulation 138 (destruction of goods) insert—
“Fees specified in a notice
138A HMRC is authorised to charge fees specified in a notice.”.
(4) In regulation 140(2)(a)(i) (amount of fees) for “138” substitute “ 138A ”.
(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 ”.
(6) 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.”.

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Source: https://www.legislation.gov.uk/uksi/2020/1491/regulation/6 (the official version)
Page: https://openlegislation.uk/customs-transit-procedures-amendment-etc-eu-exit-regulations-2020/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.