OpenLegislation

Regulation 23 Customs declarations made by conduct: generalC1I1

(1)

The following regulations of this section are subject to paragraph (2).

(2)

A Customs declaration which would, by virtue of provision made by this section, be a Customs declaration made by conduct in respect of chargeable goods, is not such a declaration where another form of Customs declaration is made in respect of the goods before the conduct occurs.

(3)

An individual may make a Customs declaration by conduct on behalf of another person (“P”) where—

F1(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

the goods in respect of which the Customs declaration is made are imported by P; and

(c)

the individual has the authority of P to make the declaration.

Annotations

Textual amendments

F1

Reg. 23(3)(a) omitted (11.5.2021) by virtue of The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 2(6)

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.

Commencement

I1

Reg. 23 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.