The Customs (Import Duty) (EU Exit) Regulations 2018 No. 1248

PART 4 U.K. Declarations

Modifications etc. (not altering text)

C1 Pts. 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.

CHAPTER 2 U.K. Customs declarations

SECTION 1 U.K. UK establishment and goods excluded from sections 2 to 4 of this chapter

Eligibility of persons to make Customs declarations: UK establishment U.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 [F1 customs 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

F1 Words 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)

C2 Reg. 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

I1 Reg. 15 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 Persons 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.

M4 Requirements of establishment in respect of Customs agents are imposed by regulation 80(1).