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Taxation (Cross-border Trade) Act 2018
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27Fees for exercise of functions in connection with import duty
(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.
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