Article 4 Charges for the issue of certificates
England, Wales and Scotland
Subject to paragraph (2), an applicant for a certificate shall pay to the Secretary of State, in respect of the services referred to in the first column of Schedule 3, the fee set out opposite in the second column of that Schedule.
A small exporter shall pay to the Secretary of State in respect of the services referred to in the first column of Schedule 3 either:—
the fee set out opposite in the third column of Schedule 3; or
if the sum total of fees in respect of any such services for which he has become liable during the financial year in which his application is made exceeds £250, the fee set out in the second column of Schedule 3.
In this article, “small exporter” means a person who, in the financial year in which his application is made,—
is not a taxable person for the purposes of the Value Added Tax Act 1994f1; or
makes no taxable supply of plants, plant products, seeds, soil or agricultural machinery for the purposes of the Value Added Tax Act 1994; or
did not export in the previous financial year goods accompanied by a certificate the total value of which was £5,000 or more.
Annotations
Footnotes
- f1