# The Customs (Northern Ireland) (EU Exit) Regulations 2020, Regulation 16C: Relief agents

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

(1) A person (a “principal”) may appoint any other person (a “relief agent”) to act on the principal’s behalf for the purposes of this Chapter.
(2) A person may not act as a relief agent unless the person—
(a) is appointed to act in the capacity of a customs representative as described by Article 5(6) of the UCC on behalf of the principal; or
(b) is established in the United Kingdom.
(3) The relief agent must disclose their appointment to HMRC in each claim for relief which is made as agent on behalf of the principal.
(4) Where a claim for relief is made in a customs declaration, a statement made to HMRC for the purposes of Article 19(1) of the UCC is to be treated as a disclosure of the appointment as a relief agent for the purposes of paragraph (3).
(5) The effect of an appointment of a person as a relief agent is that anything done under, or otherwise for the purposes of, this Chapter by, or in relation to, the agent is regarded as done under, or otherwise for the purposes of, this Chapter by, or in relation to, the principal (and not by the agent).

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Source: https://www.legislation.gov.uk/uksi/2020/1605/regulation/16C (the official version)
Page: https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-16C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.