The Customs (Import Duty) (EU Exit) Regulations 2018

Disclosure of an appointmentU.K.

This adran has no associated Memorandwm Esboniadol

82.—(1) Where a person (“P”) appoints another person (“A”) to act on P's behalf as a Customs agent, A must disclose that agency in each temporary storage declaration and Customs declaration M1 which is made by A as agent for P.

(2) Paragraph (1) does not apply—

(a)to an appointment of a person as a Customs agent which is treated as disclosed by regulation 81(2)(a); or

(b)where a Customs declaration is made by conduct as provided by section 4 of chapter 2 of Part 4 of these Regulations.

Modifications etc. (not altering text)

Commencement Information

I1Reg. 82 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1The information to be contained in a Customs declaration, in addition to the Customs procedure, is provided by public notice made under paragraph 7(1)(a) of Schedule 1 to the Act.