{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-81",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-81.json",
  "legislation": "uksi/2018/1248",
  "legislation_title": "The Customs (Import Duty) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018",
  "path": "regulation/81",
  "kind": "regulation",
  "number": "81",
  "heading": "Transitional provision – declarations made before IP completion day",
  "text": "(1) Paragraphs (2) and (3) apply where—\n(a) chargeable goods are subject to a Customs procedure 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;\n(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”);\n(c) on or after IP completion day, the goods are presented to Customs on import; and\n(d) no notification was received by HMRC before IP completion day that A's appointment as the customs representative was withdrawn.\n(2) Where this paragraph applies—\n(a) the disclosure of the appointment to HMRC of A as a customs representative of B is to be treated as the disclosure to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\n(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.\n(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.\n(4) Paragraphs (2) and (3) also apply in a case to which paragraph (1) applies but where sub-paragraph (a) instead provides—\n“(a) before IP completion day a temporary storage declaration was lodged in respect of goods under Article 145 of the UCC;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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."
    },
    {
      "type": "M",
      "label": "M1",
      "text": "See section 3 of the Act."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 81 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1248/regulation/81",
    "retrieved_at": "2026-10-28T22:51:35.418231+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}