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The Customs (Import Duty) (EU Exit) Regulations 2018
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- UK Statutory Instruments
- 2018 No. 1248
- PART 14
- Regulation 142
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Payment of fees
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142.—(1) HMRC must notify a fee to the person liable to pay it.
(2) A fee is payable within 30 days of the date on which it is so notified and must be paid in the form and manner provided by notice published by HMRC.
(3) Paragraphs (4) and (5) apply where a fee is authorised to be charged by regulation 134 or 135.
(4) HMRC may require a fee, or part of it, to be paid before making the attendance requested.
(5) Where—
(a)HMRC makes arrangements to attend; and
(b)the request is withdrawn before the attendance occurs,
HMRC may charge so much as a fee as is reasonable in the circumstances, having regard to the costs incurred or to be incurred which cannot be avoided.
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