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Regulation 81 Transitional provision – declarations made before IP completion dayC1F1I1

(1)

Paragraphs (2) and (3) apply where—

(a)

chargeable goods are subject to a Customs procedure M1 on or after IP completion day and before IP completion day a declaration was lodged in respect of the goods under Article 171 of the UCC;

(b)

that declaration was lodged by a person (“A”) acting in the capacity of a customs representative as described by Article 5(6) of the UCC on behalf of another person (“B”);

(c)

on or after IP completion day, the goods are presented to Customs on import; and

(d)

no notification was received by HMRC before IP completion day that A's appointment as the customs representative was withdrawn.

(2)

Where this paragraph applies—

(a)

the disclosure of the appointment to HMRC of A as a customs representative of B is to be treated as the disclosure to HMRC on IP completion day of A as a Customs agent of B in respect of the goods; and

(b)

the extent of A's authority to act as a customs representative of B, so far as relevant to the import of the goods, is to be treated as the extent of A's authority to act as a Customs agent of B in relation to those goods.

(3)

Where this paragraph applies, regulation 80(1) does not apply to A to the extent that A acts as a Customs agent in relation to the goods.

(4)

Paragraphs (2) and (3) also apply in a case to which paragraph (1) applies but where sub-paragraph (a) instead provides—

“(a)

before IP completion day a temporary storage declaration was lodged in respect of goods under Article 145 of the UCC;”.

Annotations

Textual amendments

F1

Words in reg. 81 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(3); S.I. 2020/1643, reg. 2, Sch.

Marginal citations

M1

See section 3 of the Act.

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