Svens Krumins
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Does registering a branch cause a business to be established in the UK for customs?
Hi I have a query regarding establishment in the UK for customs purposes. Regulation 3 of The Customs (Import Duty) (EU Exit) Regulations 2018 states: "(1) In these Regulations, a person is established in the United Kingdom— (a) in the case of an individual, where the individual is resident in the United Kingdom; and (b) in any other case, where the person— (i) has a registered office in the United Kingdom; or (ii) has a permanent place in the United Kingdom from which the person carries out activities for which the person is constituted to perform." Please could you confirm if registration by an overseas (EU) business of a branch with the Companies House in the UK would be sufficient for that business to be established in the UK for customs purposes? Many thanks, Sven