Regulation 15 Eligibility of persons to make Customs declarations: UK establishmentC1 I1 C2

(1)

Subject to paragraph (2), a person eligible M1 to make a Customs declaration in respect of chargeable goods M2 may not do so unless the person is established in the United Kingdom.

(2)

The requirement provided by paragraph (1) does not apply to—

(a)

a person who declares chargeable goods for a special Customs procedure M3 except a F1customs warehouse procedure;

(b)

a Customs agent M4 acting in that capacity; or

(c)

a person who makes a Customs declaration of a type described in sections 2 to 4 of this chapter.

Annotations

Textual amendments

F1: Words in reg. 15(2)(a) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(4)

Marginal citations

M1: Persons eligible are set out at paragraph 2(1) of Schedule 1 to the Act.
M2: “Chargeable goods” is defined in section 2 of the Act.
M3: “Special Customs procedure” is defined in section 3(4) of the Act.
M4: Requirements of establishment in respect of Customs agents are imposed by regulation 80(1).

Modifications

C1: Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.
C2: Reg. 15 modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 5(4) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

Commencement

I1: Reg. 15 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Regulation 15 Eligibility of persons to make Customs declarations: UK establishmentC1I1C2