# The Customs (Export) (EU Exit) Regulations 2019, Regulation 58: Disclosure of withdrawal of appointment

Extent: E+W+S+N.I.

(1) This regulation applies where disclosure of a person's appointment as a Customs agent is required to be disclosed in an export declaration or 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(2) Where the appointment is withdrawn, subject to paragraphs (4)(a) and (6)(b)(i), the principal must disclose the withdrawal by amending each export declaration in which disclosure of the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(a) an appointment in respect of an export declaration is withdrawn, and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 , 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(a) the original appointment is treated as withdrawn, and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.

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Source: https://www.legislation.gov.uk/uksi/2019/108/regulation/58 (the official version)
Page: https://openlegislation.uk/customs-export-eu-exit-regulations-2019/regulation-58
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

