Customs import declaration and inward processing

Information on customs import declaration and inward processing.

When the person completes any customs declaration, they are making a legal declaration that the declaration is accurate and complete. For inward processing, the declarant is the IP authorisation holder who will be held solely responsible for any mistakes made or customs debt owed except where responsibility for customs debt may be shared by an indirect representative.

Using a third party to submit customs declarations on the importer’s behalf

Where a third party submits a customs declaration in the importer’s name and on their behalf, the importer is still liable for any customs debt that may arise if any information on the declaration is incorrect. Importers will need to develop their own assurance checks, but HMRC would recommend that the IP authorisation holder makes sure that instructions to third parties are in writing and retained in the IP records and that details of each customs import declaration submitted by a third party including the IP Procedure Code are checked by the importer. Where the importer discovers errors on the import customs declaration, amendment procedures should be followed.

Direct representation

A customs agent can only provide direct representation on behalf of the authorisation holder.

The third party submits a customs declaration in importers name and on their behalf. Importers are solely responsible for any customs debt that may arise if information on the declaration is incorrect, or the import or export process is not properly completed.

Indirect representation

The third party submits a customs declaration in their own name, and they are jointly and severally liable with the importer for any customs debt that may arise if a declaration is incorrectly made. They also need to hold an IP authorisation. s.6(3)(a) and (7) and s21(5) TCTA

If an importer uses an agent, freight forwarder or fast parcel operator to complete their customs declarations to or from a procedure on their behalf, they must ensure clear written instructions are issued to them. These instructions should include their authorisation number and the appropriate Customs Declaration Service Procedure Code to be used on their customs declarations.

More information on representative can be found at Customs debt liability - GOV.UK