L M

Hello, It is known that an importer must be established in the UK for customs purposes. We have recently been challenged as to the legislation that actually states so. I have only managed to find a clear statement regarding exporters (GB Supplement to CDS Declaration instructions): "Where the exporter is not established in GB, the exporter must appoint a representative, who is established in GB, to act on their behalf as an indirect representative." And for importers but only processing EIDR declarations (therein): "importers must be UK established (or non-UK established importers must engage a UK established agent to make the EIDR and supplementary declaration)". There is a mention of establishment rules for imports in CDS Trade Tariff (section: Parties), but only for Northern Ireland: "Where the Importer is not established, irrespective of whether an XI EORI is declared in DE 3/16, an Indirect Representative must be used and code ‘3’ must be declared in DE 3/21." Could you please kindly point me to any legislation acts or HMRC guidance that indicates the requirement for GB importers to be established when full declarations are used? Many thanks.