21 Customs agents
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

21  Customs agents

(1)     A person (“the principal”) may appoint any other person (a “Customs agent”) to act on the principal's behalf for the purposes of this Part, and—

(a)     the agent may make Customs declarations in the name of the principal (and in that case the agent acts as a “direct agent”), or

(b)     the agent may make Customs declarations in the agent's own name (and in that case the agent acts as an “indirect agent”).

(2)     The appointment of a person as a Customs agent, and the withdrawal of an appointment of a person as a Customs agent, must

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