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

Disclosure of withdrawal of an appointment

83.—(1) This regulation applies where disclosure of a person’s appointment as a Customs agent is required to be disclosed in a temporary storage declaration or Customs declaration by regulation 82(1).

(2) Where the appointment is withdrawn, subject to paragraphs (4)(a) and (6)(b)(i), the principal must disclose the withdrawal by amending each temporary storage declaration or Customs declaration in which disclosure of the appointment was required to be given.

(3) Paragraph (4) applies where—

(a) an appointment in respect of a temporary storage declaration or Customs declaration is withdrawn; and

(b) the principal appoints another person (“C”) as a Customs agent in respect of the declaration.

(4) Where this paragraph applies, in respect of the temporary storage declaration or Customs declaration C must—

(a) comply with paragraph (2) instead of the principal; and

(b) disclose with the amendment to the declaration that C is acting as Customs agent in relation to the declaration.

(5) Paragraph (6) applies where, in respect of a Customs declaration, a Customs agent originally acting in the capacity of—

(a) a direct agent becomes an agent acting in the capacity of an indirect agent(1); or

(b) an indirect agent becomes an agent acting in the capacity of a direct agent.

(6) Where this paragraph applies, in respect of the Customs declaration—

(a) the original appointment is treated as withdrawn; and

(b) the Customs agent must—

(i) comply with paragraph (2) instead of the principal; and

(ii) disclose with the amendment to the declaration the agent’s new capacity.

(7) Paragraph (8) applies where a requirement to make a disclosure is required by this regulation and the requirement—

(a) applies once a relevant event occurs(2); and

(b) in consequence, can be complied with only if the consent of an HMRC officer is given further to paragraph 16(b) of Schedule 1 to the Act.

(8) The consent of an HMRC officer is to be treated as given in relation to the making of the disclosure.

(1)

See section 21(1) of the Act concerning the meanings of “direct agent” and “indirect agent”.

(2)

“A relevant event occurs” is defined in paragraph 15(2) of Schedule 1 to the Act.