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Regulation 58 Disclosure of withdrawal of appointmentC1I1I2

United Kingdom

(1)

This regulation applies where disclosure of a person's appointment as a Customs agent is required to be disclosed in an export declaration F1or onward export notification by regulation 57(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Where the appointment is withdrawn, subject to paragraphs (4)(a) and (6)(b)(i), the principal must disclose the withdrawal by amending each export declaration in which disclosure of the appointment was required to be given.

(3)

Paragraph (4) applies where—

(a)

an appointment in respect of an export declaration is withdrawn, and

(b)

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

(4)

Where this paragraph applies, in respect of the export declaration C must—

(a)

comply with paragraph (2) instead of the principal, and

(b)

disclose with the amendment to the export declaration that C is acting as a Customs agent in respect of the export declaration.

(5)

Paragraph (6) applies where, in respect of an export 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 M1, 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 export 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the original appointment is treated as withdrawn, and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 export declaration the agent's new capacity.

(7)

Paragraph (8) applies where a disclosure of withdrawal of appointment is required by this regulation and the requirement—

(a)

applies once a relevant event occurs within the meaning of regulation 47(2) (amendment or withdrawal of export declarations), and

(b)

in consequence, can be complied with only if the consent of an HMRC officer is given further to regulation 47(3)(b).

(8)

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

Annotations

Textual amendments

F1

Words in reg. 58(1) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(19); S.I. 2020/1643, reg. 2, Sch.

Marginal citations

M1

See section 21(1) regarding indirect and direct agents.

Modifications

C1

Pt. 7 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.)

Commencement

I1

Reg. 58 not in force at made date, see reg. 1(5)

I2

Reg. 58 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.