3. The charge to be paid by a consignee in respect of any consignee quarterly return made pursuant to regulation 53 shall be—
(a)for any return made in writing, the sum of the following amounts for each consignment accepted by the consignee during the quarter—
(i)£10 for each consignment forming part of a multiple collection; and
(ii)£19 for any other consignment; and
(b)for any return made in electronic form, the sum of the following amounts for each consignment accepted by the consignee during the quarter—
(i)£5 for each consignment forming part of a multiple collection; and
(ii)£10 for any other consignment.