SECTION 1U.K.UK establishment and goods excluded from sections 2 to 4 of this chapter
Eligibility of persons to make Customs declarations: UK establishmentU.K.
15.—(1) Subject to paragraph (2), a person eligible M1 to make a Customs declaration in respect of chargeable goods M2 may not do so unless the person is established in the United Kingdom.
(2) The requirement provided by paragraph (1) does not apply to—
(a)a person who declares chargeable goods for a special Customs procedure M3 except a [F1customs warehouse procedure];
(b)a Customs agent M4 acting in that capacity; or
(c)a person who makes a Customs declaration of a type described in sections 2 to 4 of this chapter.
Textual Amendments
F1Words in reg. 15(2)(a) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(4)
Modifications etc. (not altering text)
C1Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.
C2Reg. 15 modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 5(4) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 15 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1Persons eligible are set out at paragraph 2(1) of Schedule 1 to the Act.
M2“Chargeable goods” is defined in section 2 of the Act.
M3“Special Customs procedure” is defined in section 3(4) of the Act.
M4Requirements of establishment in respect of Customs agents are imposed by regulation 80(1).
Goods excluded from sections 2 to 4U.K.
[F216.—(1) Subject to paragraphs (2) and (3), none of the provisions in sections 2 to 4 of this chapter apply to chargeable goods which are the subject of—
(a)an application for repayment or remission of import duty which has not been rejected or determined;
(b)a tariff suspension further to any regulations made under section 12 of the Act; or
(c)a restriction on import imposed under an enactment.
(2) Regulations 22(4) or (4A), 26E, 27E, and 29(3C) and (5D) apply notwithstanding that the chargeable goods are the subject of a restriction falling within paragraph (1)(c).
(3) Regulations 27F and 29(5E) apply notwithstanding that the chargeable goods are the subject of any matter mentioned in paragraph (1)(a), (b) or (c).]
Textual Amendments
F2Reg. 16 substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(5)
Commencement Information
I2Reg. 16 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.