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The Customs (Import Duty) (EU Exit) Regulations 2018, Section 139 is up to date with all changes known to be in force on or before 08 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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139. In a case described in a preceding regulation of this Part, the authority to charge a fee exists only if, or to the extent that, the function or power in relation to which a fee may be charged is exercised—
(a)for the purposes of, or otherwise in connection with, import duty; and
(b)in relation to—
(i)the acceptance of a Customs declaration M1 [F1, an export declaration or a declaration for an outward processing procedure];
(ii)the verification of a Customs declaration M2 [F1, an export declaration or a declaration for an outward processing procedure]; or
(iii)the release or discharge of goods to and from a Customs procedure M3 [F2, a common export procedure, or the Customs formalities for exporting goods subject to an outward processing procedure].
Textual Amendments
F1Words in reg. 139(b) inserted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 62(5)(a); S.I. 2020/1643, reg. 2, Sch.
F2Words in reg. 139(b) inserted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 62(5)(b); S.I. 2020/1643, reg. 2, Sch.
Modifications etc. (not altering text)
C1Pt. 14 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 139 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1For acceptance of Customs declarations, see paragraphs 10 to 12 of Schedule 1 to the Act.
M2For verification of Customs declarations, see paragraph 13 of Schedule 1 to the Act.
M3For release and discharge of goods to and from a Customs procedure, see paragraph 17 of Schedule 1 to the Act.
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