Guidance

Get someone to deal with customs for you

Find out how you can hire a person or business to deal with customs for you.

From:
HM Revenue & Customs
Published
12 January 2019
Last updated
8 June 2022 — See all updates

You can hire a person or business to deal with customs for you. What they can do for you and who will be liable depends on:

  • the services they provide
  • what you want them to do
  • the commercial agreement you have with them

Before you get someone to deal with customs for you, you should check what you need to consider.

Who you can hire

There are different types of people or businesses who can help you, such as:

  • freight forwarders
  • customs agents or brokers
  • fast parcel operators

They’ll need to be established in the UK for customs.

Freight forwarders

Freight forwarders move goods around the world for importers.

A freight forwarder will arrange clearing your goods through customs. They’ll have the right software to communicate with HMRC’s systems.

You can find out how to use a freight forwarder on the British International Freight Association and Institute of Export websites.

Customs agent or broker

Customs agents and brokers make sure your goods clear through customs.

Find a list of customs agents and fast parcel operators.

Fast parcel operators

Fast parcel operators transport items across the world in a specific time frame, including:

  • documents
  • parcels
  • freight

They can deal with customs for you, as part of their delivery.

Find out about the other services fast parcel operators provide on the Association of International Courier and Express Services website.

Check the register of customs agents and fast parcel operators

You can use the register of customs agents and fast parcel operators to help find someone to deal with customs for you.

What information you’ll need to give

Find out what information you will need to provide the person dealing with customs for you.

Agree the terms and conditions

You’ll need to confirm in writing the terms and conditions of your representation and keep a copy of this agreement for your own records.

They cannot act on your behalf without written instructions from you. The instruction must show whether they’re acting for you directly or indirectly. HMRC will only ask for evidence of the authorisation if we need it.

Published 12 January 2019
Last updated 8 June 2022 + show all updates

  1. A link to 'Check what you need to consider before getting someone to deal with customs for you', information about what you will need to give the person dealing with customs for you and agreeing terms and conditions have been added.

  2. Added clarification that when someone is representing you directly and making declarations in your name (in set circumstances), they will not be held jointly liable.

  3. If you’re established in the UK and import goods into Great Britain (England, Scotland and Wales) you can ask someone to act directly using their own authorisation, to make declarations using either simplified declaration procedure or entry in the declarant’s records.

  4. From 1 January 2021, someone dealing with customs for you will need to be established in Great Britain or Northern Ireland.

  5. First published.

Contents

Part of Import goods into the UK: step by step

  1. Step 1 Check if you need to follow this process

    Follow these steps if you're moving goods permanently to:

    • England, Wales or Scotland (Great Britain) from a country outside the UK
    • Northern Ireland from a country outside the UK and the EU

    What you need to do is different if you are:

  2. Step 2 Get your business ready to import

    You need an EORI number that starts with GB to import goods into England, Wales or Scotland. You'll need a new one if you have an EORI that does not start with GB.

    If you move goods to or from Northern Ireland you may need one that starts with XI.

    1. Get an EORI number

    There are processes that can make clearing customs quicker and easier to manage if you have to make import declarations regularly.

    1. Find out about using simplified declaration procedures
    2. Check if Authorised Economic Operator status is right for you

  3. and Check the business sending you the goods can export to the UK

    The business sending you the goods may need:

    • to make an export declaration in their country
    • licences or certificates to send goods to the UK

    Check whoever is sending the goods is able to export them from their country.

  4. Step 3 Decide who will make customs declarations and transport the goods

    You can hire someone to deal with customs and transport the goods for you, or you can do it yourself.

    Most businesses that import goods use a transporter or customs agent.

    1. You are currently viewing: Find out how to hire someone to deal with customs for you

  5. Step 4 Find out the commodity code for your goods

    You’ll need to include the commodity code on your import declaration. This will determine the rate of duty you need to pay and if you need an import licence.

    Your customs agent or transporter might be able to help you with this.

    1. Find the right commodity code for your goods

  6. and Work out the value of your goods

    When you make your import declaration, you’ll need to include the value of your goods - this helps work out how much duty and VAT you’ll need to pay.

    1. Work out the value of your goods for customs

  7. Step 5 Find out if you can reduce your Customs Duty

    You may be able to pay less or no Customs Duty if the UK has a trade agreement with the country you're importing from.

    1. Find out if you can pay a lower rate of Customs Duty because of a trade agreement

    You may also be able to reduce the amount of duty you pay based on what the goods are and what you plan to do with them.

    1. Check other ways you can pay a lower rate of Customs Duty

  8. and Find out if you can delay your Customs Duty

    You may be able to delay sending information about goods or paying Customs Duty.

    1. Check if you can delay your Customs Duty

  9. Step 6 Check if you need a licence or certificate for your goods

    There are special rules and you may need to get licences or certificates if you are importing any of the following:

  10. Step 7 Check the labelling, marking and marketing rules

    1. Check the marking, labelling and marketing standards for food, plant seeds and manufactured goods

  11. Step 8 Get your goods through customs

    If you've appointed someone to deal with UK customs for you, they'll make the declaration and get your goods through the UK border.

    1. Make an import declaration yourself and get your goods cleared by UK customs

  12. Step 9 Claim a VAT refund

    If you're VAT registered, you can claim back any VAT you paid on the goods you've imported. You’ll need your Import VAT Certificate (C79).

    1. Find out how to claim a VAT refund

  13. Step 10 If you paid the wrong amount of duty or rejected the goods

    If you paid too much Customs Duty or import VAT or rejected the goods, you can claim a refund or ask for a payment to be waived.

    1. Find out how to claim a refund or make a claim for rejected imports

    If you paid too little Customs Duty or import VAT, report it to HMRC.

    1. Find out how to tell HMRC you’ve underpaid and pay the difference

  14. Step 11 Keep invoices and records

    You must keep records of commercial invoices and any customs paperwork, including your Import VAT Certificate (C79).

    If you imported controlled goods, for example firearms, keep any paperwork that shows who owns them.

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