- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (08/06/2022)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 08/06/2022.
There are currently no known outstanding effects for the The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, Section 12.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
12.—[F1(1) Where paragraph (2) applies, a Customs agent may not make a declaration of goods for a free zone procedure, an inward processing procedure, an outward processing procedure, an authorised use procedure or a temporary admission procedure.]
(2) This paragraph applies where—
(a)the principal of the agent is authorised to declare goods for the relevant procedure;
(b)the agent is not so authorised; and
(c)the agent intends to act as an indirect agent on behalf of the principal.
[F2(3) A Customs agent may not, acting as an indirect agent, make a declaration for a storage procedure where the goods are to be kept in a private customs warehouse.]
Textual Amendments
F1Reg. 12(1) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(7)(a)
F2Reg. 12(3) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(7)(b)
Modifications etc. (not altering text)
C1Pts. 1-3 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 33; S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 12 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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