Eligibility of persons to make Customs declarationsU.K.
2(1)A person may make a Customs declaration in respect of any chargeable goods if—U.K.
(a)the person is able to present the goods to Customs on import, or
(b)the person is able to secure that the goods are presented to Customs on import.
(2)HMRC Commissioners may by regulations provide that, in addition to meeting the requirements of sub-paragraph (1), persons may make Customs declarations only if—
(a)they are established in the United Kingdom or a specified place outside the United Kingdom,
(b)they otherwise have a specified connection to the United Kingdom or to a specified place outside the United Kingdom, or
(c)they meet any other specified conditions.
Commencement Information
I1Sch. 1 para. 2 in force for specified purposes at 13.9.2018, see s. 57(1)(a)