1.Persons other than economic operators shall register with the customs authorities where one of the following conditions is met:
[F1(a) such registration is required by [F2applicable] legislation F3...;]
(b)the person engages in operations for which an EORI number must be provided pursuant to Annex A and Annex B.
2.By way of derogation from paragraph 1, where a person other than an economic operator only occasionally lodges customs declarations, and the customs authorities consider this to be justified, registration shall not be required.
Textual Amendments
F1Substituted by Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code.
F2Word in Art. 6(1)(a) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(3)(ca)(i) (as inserted by S.I. 2020/1379, regs. 1(3), 4(2)(c) (as amended by S.I. 2020/1624, regs 1(2), 10))
F3Words in Art. 6(1)(a) omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(3)(ca)(ii) (as inserted by S.I. 2020/1379, regs. 1(3), 4(2)(c) (as amended by S.I. 2020/1624, regs 1(2), 10))