{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-15",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-15.json",
  "legislation": "uksi/2018/1248",
  "legislation_title": "The Customs (Import Duty) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018",
  "path": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Eligibility of persons to make Customs declarations: UK establishment",
  "text": "(1) Subject to paragraph (2), a person eligible to make a Customs declaration in respect of chargeable goods may not do so unless the person is established in the United Kingdom.\n(2) The requirement provided by paragraph (1) does not apply to—\n(a) a person who declares chargeable goods for a special Customs procedure except a customs warehouse procedure;\n(b) a Customs agent acting in that capacity; or\n(c) a person who makes a Customs declaration of a type described in sections 2 to 4 of this chapter.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "Persons eligible are set out at paragraph 2(1) of Schedule 1 to the Act."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "“Chargeable goods” is defined in section 2 of the Act."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "“Special Customs procedure” is defined in section 3(4) of the Act."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "Requirements of establishment in respect of Customs agents are imposed by regulation 80(1)."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "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."
    },
    {
      "type": "C",
      "label": "C2",
      "text": "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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 15 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1248/regulation/15",
    "retrieved_at": "2026-10-28T22:51:35.418231+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}