There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Section 27.
(1)The Treasury may by regulations authorise the charging of fees in respect of the exercise of any specified function of HMRC, or of an HMRC officer, for the purposes of, or otherwise in connection with, import duty.
(2)The power may be exercised by the Treasury only if they consider that—
(a)its exercise is consistent with arrangements between Her Majesty's government in the United Kingdom and any other government or any international organisation or authority, and
(b)the circumstances in which the specified function is, or is likely to be, exercised are such that it is fair and reasonable for the charge to be made.
Commencement Information
I1S. 27 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2S. 27 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
