# The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, Regulation 12: Declaration to be made in the name of the authorised person


(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.
(2) This paragraph applies where—
(a) the principal of the agent is authorised to declare goods for the relevant procedure;
(b) the agent is not so authorised; and
(c) the agent intends to act as an indirect agent on behalf of the principal.
(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.

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Source: https://www.legislation.gov.uk/uksi/2018/1249/regulation/12 (the official version)
Page: https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.