Regulation 12 Declaration to be made in the name of the authorised personC1I1
Where paragraph (2) applies, a Customs agent may not make a declaration of goods for a free zone procedure, an inward processing procedure, an outward processing procedure, an authorised use procedure or a temporary admission procedure.
This paragraph applies where—
the principal of the agent is authorised to declare goods for the relevant procedure;
the agent is not so authorised; and
the agent intends to act as an indirect agent on behalf of the principal.
A Customs agent may not, acting as an indirect agent, make a declaration for a storage procedure where the goods are to be kept in a private customs warehouse.
Annotations
Textual amendments
- F1
Reg. 12(1) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(7)(a)
- F2
Reg. 12(3) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(7)(b)
Modifications
- C1
Pts. 1-3 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 33; S.I. 2020/1643, reg. 2, Sch.
Commencement
- I1
Reg. 12 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.