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 [F1in, or outside, a specified place],
(b)they otherwise have [F2, or do not have,] a specified connection to [F3a specified place], or
(c)they meet any other specified conditions.
Textual Amendments
F1Words in Sch. 1 para. 2(2)(a) substituted (17.12.2020 for specified purposes) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 8(3)(a) (with Sch. 2 para. 7(7)-(9))
F2Words in Sch. 1 para. 2(2)(b) inserted (17.12.2020 for specified purposes) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 8(3)(b)(i) (with Sch. 2 para. 7(7)-(9))
F3Words in Sch. 1 para. 2(2)(b) substituted (17.12.2020 for specified purposes) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 8(3)(b)(ii) (with Sch. 2 para. 7(7)-(9))
Commencement Information
I1Sch. 1 para. 2 in force for specified purposes at 13.9.2018, see s. 57(1)(a)