112B.—(1) The Director‑General may register under this Part any person who is a declaring entity, declaring agent or declarant.
(2) Unless the Director‑General allows in any particular case, no declaration may be made by a declarant for any purpose of the Act unless the declaring entity, and the declaring agent and the declarant, are registered by the Director‑General under this Part prior to the making of the declaration.
(3) For the purposes of this Part —
(a)
a declaring entity who makes a declaration through a declarant may be registered concurrently as a declaring agent, or as a declaring agent and a declarant;
(b)
a declaring agent need only be registered once, but may act for any one or more declaring entities whose registration has not been suspended or revoked; and
(c)
a declarant may be registered more than once, with each registration in relation to a different declaring agent.