The Customs (Import Duty) (EU Exit) Regulations 2018

PART 8 Customs agents

Residence or establishment in the United Kingdom

80.—(1) Except as provided by paragraphs (2) and (3) and regulation 81(3), a person may not act as a Customs agent unless the person is established in the United Kingdom.

(2) Where a person (“P”) acting as principal is not required to be established in the United Kingdom in order to carry out a matter concerning a Customs procedure, a person may act as a Customs agent on behalf of P to carry out the matter and not be established in the United Kingdom.

(3) A person may act as a Customs agent on behalf of a person acting as principal to make a temporary storage declaration and not be established in the United Kingdom.

Transitional provision – declarations made before exit day

81.—(1) Paragraphs (2) and (3) apply where—

(a) chargeable goods are subject to a Customs procedure(1) on or after exit day and before exit day a declaration was lodged in respect of the goods under Article 171 of the UCC;

(b) that declaration was lodged by a person (“A”) acting in the capacity of a customs representative as described by Article 5(6) of the UCC on behalf of another person (“B”);

(c) on or after exit day, the goods are presented to Customs on import; and

(d) no notification was received by HMRC before exit day that A’s appointment as the customs representative was withdrawn.

(2) Where this paragraph applies—

(a) the disclosure of the appointment to HMRC of A as a customs representative of B is to be treated as the disclosure to HMRC on exit day of A as a Customs agent of B in respect of the goods; and

(b) the extent of A’s authority to act as a customs representative of B, so far as relevant to the import of the goods, is to be treated as the extent of A’s authority to act as a Customs agent of B in relation to those goods.

(3) Where this paragraph applies, regulation 80(1) does not apply to A to the extent that A acts as a Customs agent in relation to the goods.

(4) Paragraphs (2) and (3) also apply in a case to which paragraph (1) applies but where sub-paragraph (a) instead provides—

“(a) before exit day a temporary storage declaration was lodged in respect of goods under Article 145 of the UCC;”.

Disclosure of an appointment

82.—(1) Where a person (“P”) appoints another person (“A”) to act on P’s behalf as a Customs agent, A must disclose that agency in each temporary storage declaration and Customs declaration(2) which is made by A as agent for P.

(2) Paragraph (1) does not apply—

(a) to an appointment of a person as a Customs agent which is treated as disclosed by regulation 81(2)(a); or

(b) where a Customs declaration is made by conduct as provided by section 4 of chapter 2 of Part 4 of these Regulations.

Disclosure of withdrawal of an appointment

83.—(1) This regulation applies where disclosure of a person’s appointment as a Customs agent is required to be disclosed in a temporary storage declaration or Customs declaration by regulation 82(1).

(2) Where the appointment is withdrawn, subject to paragraphs (4)(a) and (6)(b)(i), the principal must disclose the withdrawal by amending each temporary storage declaration or Customs declaration in which disclosure of the appointment was required to be given.

(3) Paragraph (4) applies where—

(a) an appointment in respect of a temporary storage declaration or Customs declaration is withdrawn; and

(b) the principal appoints another person (“C”) as a Customs agent in respect of the declaration.

(4) Where this paragraph applies, in respect of the temporary storage declaration or Customs declaration C must—

(a) comply with paragraph (2) instead of the principal; and

(b) disclose with the amendment to the declaration that C is acting as Customs agent in relation to the declaration.

(5) Paragraph (6) applies where, in respect of a Customs declaration, a Customs agent originally acting in the capacity of—

(a) a direct agent becomes an agent acting in the capacity of an indirect agent(3); or

(b) an indirect agent becomes an agent acting in the capacity of a direct agent.

(6) Where this paragraph applies, in respect of the Customs declaration—

(a) the original appointment is treated as withdrawn; and

(b) the Customs agent must—

(i) comply with paragraph (2) instead of the principal; and

(ii) disclose with the amendment to the declaration the agent’s new capacity.

(7) Paragraph (8) applies where a requirement to make a disclosure is required by this regulation and the requirement—

(a) applies once a relevant event occurs(4); and

(b) in consequence, can be complied with only if the consent of an HMRC officer is given further to paragraph 16(b) of Schedule 1 to the Act.

(8) The consent of an HMRC officer is to be treated as given in relation to the making of the disclosure.

(1)

See section 3 of the Act.

(2)

The information to be contained in a Customs declaration, in addition to the Customs procedure, is provided by public notice made under paragraph 7(1)(a) of Schedule 1 to the Act.

(3)

See section 21(1) of the Act concerning the meanings of “direct agent” and “indirect agent”.

(4)

“A relevant event occurs” is defined in paragraph 15(2) of Schedule 1 to the Act.