# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 23: Customs declarations made by conduct: general


(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—
(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.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/23 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.