# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 82: Disclosure of an appointment


(1) Where a person (“P”) appoints another person (“A”) to act on P's behalf as a Customs agent, A must disclose that agency in each temporary storage declaration and Customs declaration which is made by A as agent for P.
(2) Paragraph (1) does not apply—
(a) to an appointment of a person as a Customs agent which is treated as disclosed by regulation 81(2)(a); or
(b) where a Customs declaration is made by conduct as provided by section 4 of chapter 2 of Part 4 of these Regulations.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/82 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-82
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.