PART 1 U.K. Import duty

Modifications etc. (not altering text)

C1 Pt. 1 applied (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZB para. 1(3)(4) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)

C2 Pt. 1 applied (31.12.2020) by The Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258), art. 1(2), Sch. 2 para. 25(2); S.I. 2020/1643, reg. 2, Sch.

C3 Pt. 1 modified (19.6.2023) by The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/557), regs. 1(1), 7 (with reg. 1(3))

C4 Pt. 1 applied (31.1.2024) by S.I. 2020/1605, reg. 25A (as inserted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(3))

Supplementary U.K.

27 Fees for exercise of functions in connection with import duty U.K.

(1) The Treasury may by regulations authorise the charging of fees in respect of the exercise of any specified function of HMRC, or of an HMRC officer, for the purposes of, or otherwise in connection with, import duty.

(2) The power may be exercised by the Treasury only if they consider that—

(a) its exercise is consistent with arrangements between Her Majesty's government in the United Kingdom and any other government or any international organisation or authority, and

(b) the circumstances in which the specified function is, or is likely to be, exercised are such that it is fair and reasonable for the charge to be made.

Commencement Information

I1 S. 27 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2 S. 27 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)