# The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019, Regulation 9: Amendment of Part 4

Extent: E+W+S+N.I.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) In regulation 31 (persons authorised to use the simplified Customs declaration process)—
(a) in paragraph (2)—
(i) for “paragraph (4)” substitute “ paragraphs (4) and (4A) and regulation 37A ”;
(ii) in sub-paragraph (b), after the semi-colon omit “and”;
(iii) at the end of sub-paragraph (c) insert “ ; and ”;
(iv) after sub-paragraph (c) insert—
“(d) is approved to defer payment of a liability to import duty in accordance with regulation 43.”;
(b) after paragraph (4) insert—
“(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).”;
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) after paragraph (7) insert—
“(8) A Customs agent may use the simplified Customs declaration process if—
(a) the agent is an authorised declarant; ...
(b) the agent intends to act as a direct agent on behalf of the principal of the agent in making the Customs declaration ; and
(c) the principal is established in the United Kingdom.”.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) In regulation 37 (persons authorised to use the EIDR procedure)—
(a) in paragraph (1)—
(i) after “a person” insert “ (“an authorised EIDR declarant”) ”;
(ii) omit “only”;
(b) omit paragraph (2);
(c) in paragraph (3)—
(i) in the words before paragraph (a), before “The eligibility criteria” insert “ Subject to paragraph (3A) and regulation 37A, ”;
(ii) at the end of paragraph (a), after the semi-colon omit “and”;
(iii) at the end of paragraph (b) insert “ ; and ”;
(iv) after paragraph (b) insert—
“(c) is approved to defer payment of a liability to import duty in accordance with regulation 43”;
(d) after paragraph (3) insert—
“(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).”;
(e) after paragraph (6) insert—
“(7) A Customs agent may use the EIDR procedure if—
(a) the agent is an authorised EIDR declarant; ...
(b) the agent intends to act as a direct agent on behalf of the principal of the agent in making the Customs declaration ; and
(c) the principal is established in the United Kingdom. ”.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/2019/326/regulation/9 (the official version)
Page: https://openlegislation.uk/customs-import-duty-transit-and-miscellaneous-amendments-eu-exit-regulations-2019/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.