Roles and responsibilities
This section sets out the roles of key parties involved in the movement of goods.
A person or business that owns or possesses the goods at any time between their importation and their clearance by UK customs, the person who has the right to issue instructions for the goods to be imported, or the person to whom the goods must be delivered. The importer is responsible for the accuracy of declarations and compliance with relevant requirements.
The person or business that owns or possesses the goods at the time of export, or the person who has the right to issue instructions for the goods to be exported. The exporter is responsible for ensuring the accuracy of export declarations and for complying with relevant requirements.
A person or business acting on behalf of the importer or exporter. Written instructions are mandatory; the importer and or exporter remains responsible for due diligence.
Read more on how to appoint a person or business to deal with customs on your behalf.