The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 No. 1249

PART 3 Declarations

Declaration to be made in the name of the authorised person

12.—(1) Where paragraph (2) applies, a Customs agent may not make a declaration of goods for—

(a) an inward processing procedure, an outward processing procedure, an authorised use procedure or a temporary admission procedure; or

(b) a storage procedure where the goods are to be kept in a private customs warehouse.

(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.