# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 80: Residence or establishment in the United Kingdom


(1) Except as provided by paragraphs (2) and (3) and regulation 81(3), a person may not act as a Customs agent unless the person is established in the United Kingdom.
(2) Where a person (“P”) acting as principal is not required to be established in the United Kingdom in order to carry out a matter concerning a Customs procedure, a person may act as a Customs agent on behalf of P to carry out the matter and not be established in the United Kingdom.
(3) A person may act as a Customs agent on behalf of a person acting as principal to make a temporary storage declaration and not be established in the United Kingdom.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/80 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-80
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.