# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 15: Eligibility of persons to make Customs declarations: UK establishment


(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.
(2) The requirement provided by paragraph (1) does not apply to—
(a) a person who declares chargeable goods for a special Customs procedure except a customs warehouse procedure;
(b) a Customs agent 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.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/15 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.