Indirect representation means the customs agent files the declaration in their own name but on the client's behalf, and is therefore liable for the customs debt together with the client. For an importer not established in the UK it is usually the only form of representation available when importing into Great Britain.
Contents
In brief — what you will learn
- ✓ What indirect representation is and how it differs from direct representation
- ✓ Who is liable for the customs debt and for errors in the declaration
- ✓ How to word the authorisation and keep records
What indirect representation means
Under indirect representation the customs agency files the declaration in the system (for example CDS in the UK) in its own name but on the client's account — unlike direct representation, where the agent acts in the client's name. What matters is where the business is established, not just the EORI number: according to HMRC guidance, an importer not established in the UK who imports goods into Great Britain can only ask someone to act indirectly on their behalf (GOV.UK). In the EU, the declarant must as a rule be established in the customs territory of the Union (Article 170(2) of the Union Customs Code, with the exceptions in paragraph 3).
Liability of the parties
Under indirect representation the agent as declarant is the debtor, and so is the person on whose behalf the declaration was made (Article 77(3) UCC). Where there are several debtors they are jointly and severally liable (Article 84 UCC); HMRC makes the same point about an agent acting in their own name. In practice the authority can demand payment from either party, and the agent and client settle matters between themselves under their contract and authorisation. For a full comparison see direct and indirect customs representation.
Minimum data set for the declaration
The minimum set includes: the importer's EORI number, the tariff code, the customs value of the goods, the country of origin, and the transport document number. The data given to the agent must be complete from the outset, because the content of the declaration — for which both parties are liable — depends on it.
Easy Clearance specialises in import and export to the UK.
How the declaration and inspection work
Correctly filing a declaration requires checking that the documentation is complete before it is submitted to the system. Any discrepancy between the commercial invoice and the transport document can lead to the goods being held and a correction being needed. Before filing, check the EORI number, the commodity code, the customs value and the scope of the indirect representation authorisation.
Record-keeping and corrections
How long records must be kept depends on the country of clearance: in the EU at least 3 years (Article 51 of the Union Customs Code); in the UK 4 years for records of goods declared to HMRC and at least 6 years for VAT records (GOV.UK). A correction to a declaration needs a justification and supporting evidence — see amending or invalidating a customs declaration.
Working under indirect representation requires a precise authorisation and a clearly defined scope of responsibility. When choosing a provider, see how to choose a customs agency, and for a specific clearance get in touch.
Legal basis and sources
Frequently asked questions
What does indirect representation in customs clearance involve?
The customs agency files the declaration in its own name but on behalf of its client — the importer or exporter (Article 18 of the Union Customs Code). The customs debtor is then both the agency as declarant and the client on whose behalf the declaration was made (Article 77(3) UCC).
What is the difference between indirect and direct representation?
Under direct representation the agent acts in the name and on behalf of the client, and the client generally remains the debtor. Under indirect representation the agent acts in their own name on the client's behalf, so they are jointly and severally liable with the client for the customs debt (Article 84 UCC).
What documents are needed to authorise a representative?
It is wise to set out the authorisation in writing: the parties' details, EORI numbers, the type of representation (direct or indirect) and the scope of tasks. A customs authority may ask for proof of the power of representation (Article 19 UCC), so keep the authorisation with the clearance records.
Who is liable for errors in the declaration under indirect representation?
The customs authority can seek payment from the agency as well as from the client. The client should therefore provide complete and truthful data, and the agency has its own interest in checking it before filing.
Can an importer not established in the UK use direct representation for imports into the UK?
According to HMRC guidance, an importer not established in the UK who imports goods into Great Britain can only ask someone to act indirectly on their behalf. In the EU the declarant must as a rule be established in the Union (Article 170(2) UCC, with exceptions).
How long must customs documents be kept?
In the EU at least 3 years (Article 51 UCC). In the UK, HMRC requires 4 years for records of goods declared to HMRC and at least 6 years for VAT records. Polish VAT rules require documents to be kept until the tax liability becomes time-barred.
Related guides
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