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.
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.
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.