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Yes, such a transfer of registration will become acceptable for UK-based manufacturers and formulators when the transition period is over. According to Article 8 of the REACH Regulation, only a natural or legal person established outside the EU may by mutual agreement appoint a natural or legal person established within the EU to fulfil, as Only Representative, the obligations that the REACH Regulation imposes on importers. Your company therefore will not qualify for performing such a transfer before the end of the transition period.
Consequently, we recommend that you, prior to the end of transition period, set up a contractual agreement to appoint an Only Representative, which contains a suspensive conditional clause stipulating that the appointment takes effect at the time when transition period ends. Your company will need to notify this change in REACH-IT immediately ahead of the end of transition period by transferring the registrations to the new Only Representative, as instructed in the 'How to transfer your UK REACH registrations prior to the UK withdrawal from the EU' guide.
Please note that if you act as a formulator (i.e., you import a substance from a third country to the UK, and include the substance in a mixture that you export to the EU/EEA), you can appoint an Only Representative for the quantities of the substance that you formulate into a mixture that you export to the EU/EEA. However, note that for the quantities of the substance that you import to the UK for further export as such to the EU/EEA, you cannot appoint an Only Representative. The reason is that only non-EU manufacturers or formulators can appoint an Only Representative.
After the successful transfer of the registrations in REACH-IT, the legal entity change successor is expected to submit a dossier update to comply with Article 22 REACH to ensure that the dossier reflects the new role (Only representative).