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HMRC internal manual

Customs Freight Simplified Procedures

From
HM Revenue & Customs
Updated
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Representation: Direct Representation (DR)

An authorised CFSP trader may employ the services of a third party to act on their behalf. The third party may then submit/ transmit the authorised trader’s declaration to Customs. The third party may also be employed to maintain certain supporting documentation or records for the authorised trader. These records/documents must be made available at the authorised trader’s premises on request to allow Customs to undertake any necessary post-clearance checks or audits. The timescales for the presentation of these documents must be specified in the authorised trader’s authorisation (see CFSP14500).

The authorisation holder should hold a record of the agreement made between themselves and the third party and the roles and responsibilities of the third party within their documented procedures.

As the third party is not the authorised party for CFSP they will be deemed to be acting in a direct capacity. The Direct Representative (DR) must state that they are acting in a direct capacity by entering code 2 and their Trader Identification details (EORI) in Box 14 of all supplementary declarations. The authorised CFSP trader retains liability for any customs debts arising from the use of CFSP.

If there are three parties involved in the making of the declaration (an importer employs a main agent (IR) who sub-contracts the making of the declaration to a sub-agent (DR)), the IR identification details (EORI) are entered in box 14 of the declaration and the DR EORI is entered in box 44 against AI statement GEN46. (See Volume 3 App C9 of the UK Integrated Tariff)

If the CFSP trader wishes to use a DR to submit their declarations or maintain their CFSP records/ supporting documentation they must gain prior authorisation from their authorising officer. The details of the DR must be quoted within their CFSP application (C&E48) and their authorisation (C&E58).

Note: The use of a third party to submit their declarations and/or maintain their records does not transfer any civil liability for customs debts from the authorised CFSP third party.

Any failure to comply with the conditions of their authorisation regarding the maintenance of these records will result in action being taken against the CFSP authorised trader only, not the DR.