5A.—(1) The fees specified in the table in Schedule 4A are payable in respect of the services described in column 1 of the table by a person who applies to the Welsh Ministers for a certificate or a pre-export service.
(2) The amount of the fee in respect of any service described in column 1 of the table in Schedule 4A is—
(a)in the case of a small exporter who, at the date of the application, has only been liable during the financial year in which the application is made to pay fees of £750 or less in respect of the services described in column 1 of the table, the amount specified in the corresponding entry in column 2 of that table;
(b)in any other case, the amount specified in the corresponding entry in column 3 of that table.
(3) The fees specified in columns 2 and 3 of the table in Schedule 4A in respect of an inspection of a consignment or an audit of a grain inspection are payable for each 15 minutes (or part thereof) spent in carrying out the inspection or audit and any associated activities, subject to the minimum fees specified in those entries.
(4) Where a person submits an application for a certificate or a pre-export service or a request to amend a certificate in paper form (and not online), the following additional fee is payable in respect of the application or the request—
(a)in the case of a small exporter who, at the date of the application or request, has only been liable during the financial year in which the application or request is made to pay fees of £750 or less in respect of the services described in column 1 of the table in Schedule 4A, £7.88;
(b)in any other case, £15.76.
(5) In this regulation—
“certificate” (“tystysgrif”) means either a phytosanitary certificate for export or a phytosanitary certificate for re-export;
“pre-export service” (“gwasanaeth cyn-allforio”) means any plant health inspection or examination, including by the taking of samples, which is required to be carried out in relation to a plant, plant product or other object which is to be exported to a third country in order to satisfy the phytosanitary requirements of the third country, other than any such inspection or examination required for the issue of a certificate;
“small exporter” (“allforiwr bach”), means a person who—
in the financial year in which the application or request is made—
is not a taxable person for the purposes of the Value Added Tax Act 1994, or
does not make a taxable supply of plants, plant products, seeds, soil or agricultural machinery for the purposes of the Value Added Tax Act 1994, or
in the financial year preceding the year in which the application or request is made, exported goods which were accompanied by a certificate the total value of which was less than £5,000.]
Textual Amendments