{
  "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-12",
  "json_url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-12.json",
  "legislation": "uksi/2018/1249",
  "legislation_title": "The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Declaration to be made in the name of the authorised person",
  "text": "(1) 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.\n(2) This paragraph applies where—\n(a) the principal of the agent is authorised to declare goods for the relevant procedure;\n(b) the agent is not so authorised; and\n(c) the agent intends to act as an indirect agent on behalf of the principal.\n(3) 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 12 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1249/regulation/12",
    "retrieved_at": "2026-10-28T22:51:34.078914+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."
}