{
  "url": "https://openlegislation.uk/customs-import-duty-transit-and-miscellaneous-amendments-eu-exit-regulations-2019/regulation-9",
  "json_url": "https://openlegislation.uk/customs-import-duty-transit-and-miscellaneous-amendments-eu-exit-regulations-2019/regulation-9.json",
  "legislation": "uksi/2019/326",
  "legislation_title": "The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/customs-import-duty-transit-and-miscellaneous-amendments-eu-exit-regulations-2019",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Amendment of Part 4",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) In regulation 31 (persons authorised to use the simplified Customs declaration process)—\n(a) in paragraph (2)—\n(i) for “paragraph (4)” substitute “ paragraphs (4) and (4A) and regulation 37A ”;\n(ii) in sub-paragraph (b), after the semi-colon omit “and”;\n(iii) at the end of sub-paragraph (c) insert “ ; and ”;\n(iv) after sub-paragraph (c) insert—\n“(d) is approved to defer payment of a liability to import duty in accordance with regulation 43.”;\n(b) after paragraph (4) insert—\n“(4A) A person may be authorised as an authorised declarant on or before 30th June 2019 even if the person does not meet the eligibility criterion in paragraph (2)(c).”;\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) after paragraph (7) insert—\n“(8) A Customs agent may use the simplified Customs declaration process if—\n(a) the agent is an authorised declarant; ...\n(b) the agent intends to act as a direct agent on behalf of the principal of the agent in making the Customs declaration ; and\n(c) the principal is established in the United Kingdom.”.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) In regulation 37 (persons authorised to use the EIDR procedure)—\n(a) in paragraph (1)—\n(i) after “a person” insert “ (“an authorised EIDR declarant”) ”;\n(ii) omit “only”;\n(b) omit paragraph (2);\n(c) in paragraph (3)—\n(i) in the words before paragraph (a), before “The eligibility criteria” insert “ Subject to paragraph (3A) and regulation 37A, ”;\n(ii) at the end of paragraph (a), after the semi-colon omit “and”;\n(iii) at the end of paragraph (b) insert “ ; and ”;\n(iv) after paragraph (b) insert—\n“(c) is approved to defer payment of a liability to import duty in accordance with regulation 43”;\n(d) after paragraph (3) insert—\n“(3A) A person may be authorised as an authorised EIDR declarant on or before 30th June 2019 even if the person does not meet the eligibility criterion in paragraph (3)(b).”;\n(e) after paragraph (6) insert—\n“(7) A Customs agent may use the EIDR procedure if—\n(a) the agent is an authorised EIDR declarant; ...\n(b) the agent intends to act as a direct agent on behalf of the principal of the agent in making the Customs declaration ; and\n(c) the principal is established in the United Kingdom. ”.\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 9(1) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 9(2)(c) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in reg. 9(2)(d) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(c)(i)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 9(2)(d) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(c)(ii)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 9(2)(d) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(c)(iii)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 9(3) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(d)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in reg. 9(4)(e) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(e)(i)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Word in reg. 9(4)(e) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(e)(ii)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in reg. 9(4)(e) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(e)(iii)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Reg. 9(5) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(f)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 9(1)(2)(4)(5) in force at 21.3.2019 for specified purposes, see reg. 1(4)(a)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 9(3) not in force at made date, see reg. 1(2)"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Reg. 9(2)(4) in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/326/regulation/9",
    "retrieved_at": "2026-10-28T22:46:56.990960+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."
}