TITLE IGENERAL PROVISIONS

CHAPTER 2Rights and obligations of persons with regard to the customs legislation

Subsection 2Registration of persons with the customs authorities

Article 5Economic operators not established in the customs territory of the Union(Article 22(2) and 9(2) of the Code)

1

An economic operator not established in the customs territory of the Union shall register before:

a

lodging a customs declaration in the customs territory of the Union other than the following declarations:

  1. (i)

    a customs declaration made in accordance with F8provision made by or under the Taxation (Cross-border Trade) Act 2018 for oral declarations, declarations made by conduct, paper-based declarations made by travellers in respect of goods carried by them, or declarations for goods in postal consignments;

  2. (ii)

    a customs declaration for placing goods under the temporary admission procedure or a re-export declaration to discharge that procedure;

  3. (iii)

    a customs declaration made under the Convention on a common transit procedure14 by an economic operator established in a common transit country;

  4. (iv)

    F3...

b

lodging an exit or entry summary declaration in the customs territory of the Union;

c

lodging a temporary storage declaration in the customs territory of the Union;

d

acting as a carrier for the purposes of transport by sea, inland waterway or air;

e

acting as a carrier who is connected to the customs system and wishes to receive any of the notifications provided for in the customs legislation regarding the lodging or amendment of entry summary declarationsF1;

F2f

requesting registration and endorsement of proof of customs status of Union goods.

F42

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3

Notwithstanding paragraph 1(a)(iii), economic operators established in a common transit country shall register with the customs authorities before lodging a customs declaration under the Convention on a common transit procedure where that declaration is lodged instead of an entry summary declaration or is used as a pre-departure declaration.

F54

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F65

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F76

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