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HMRC internal manual

Customs Freight Simplified Procedures

From
HM Revenue & Customs
Updated
, see all updates

Representation: general information

CFSP may be operated by any legal entity that is established within the EU. Legal entities may be authorised to act purely on their own behalf (Self-Representation) or on behalf of their customers (Indirect Representation). Some legal entities may wish to become authorised in their own right but employ a third party to complete/submit the declarations for them. These third parties may also be employed to maintain certain supporting documents and records for the authorised trader. The third party (agent/warehouse-keeper/software bureau etc) in these instances would be acting as a Direct Representative (DR).

In the UK DRs may not be authorised for CFSP.