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13. The requirement that a person is established in the United Kingdom does not apply to any of the following—
(a)a person who makes an export declaration in respect of goods which are subject to a special Customs procedure(1) other than a storage procedure;
(b)a person who makes an export declaration as described in Sections 2 to 3 of Chapter 4 or regulation 25 (export declarations made in paper form: qualifying departing travellers);
(c)a Customs agent(2) acting in that capacity.
“Special Customs procedure” is defined in section 3(4) of the Act.
See Part 7 for requirements of establishment in respect of Customs agents.
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