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HMRC internal manual

Customs Freight Simplified Procedures

Security requirements: Indirect Representatives (IR)

As an IR, the authorised CFSP trader is jointly and severally liable with their client for all customs debts arising from the importation of goods through their CFSP authorisation (see CFSP11200 for details). This means, in respect of securing the duty, that they are required to provide a sufficient Customs Comprehensive Guarantee to cover the duty liability for all goods declared using their CFSP authorisation. The IR must therefore ensure that sufficient guarantee is provided to cover all of their own importations and those of their clients.

For IRs, the duty may be secured in one of two ways.

The authorised trader may wish to use:

  • their own duty deferment account/CCG or
  • their customers deferment accounts/CCG to cover their customers CFSP entries.