Regulation 13 Exceptions to the UK establishment requirementI1I2
United Kingdom
The requirement that a person is established in the United Kingdom does not apply to any of the following—
a person who makes an export declaration in respect of goods which are subject to a special Customs procedure M1 other than a storage procedure;
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);
a Customs agent M2 acting in that capacity.
Annotations
Marginal citations
- M1
“Special Customs procedure” is defined in section 3(4) of the Act.
- M2
See Part 7 for requirements of establishment in respect of Customs agents.
Commencement
- I1
Reg. 13 not in force at made date, see reg. 1(5)
- I2
Reg. 13 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Notes on Part 4
Modifications
- C1
Pt. 4 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1249, reg. 13A (as inserted by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(4), 60(3); S.I. 2020/1643, reg. 2, Sch.)