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HMRC internal manual

Customs Special Procedures Manual

General relief conditions: agents / third party representation

Notice 199 Customs procedures and Customs debt

When agents or other third parties such as fast parcel operators (FPOs) declare goods, they act as the representative of the person concerned. It is the responsibility of the representative to ensure that they have clearance instructions from their customers. It is also a commercial matter whether representatives advise their customers that unless otherwise instructed, that they will declare goods to home use and pay any customs charges due.

If representatives make declarations to enter goods to End-use without the authority of the person in whose name the goods are entered, they are regarded as acting in their own name and on their own behalf and will be liable for any Customs debt incurred.

EU Regulation 952/2013 Article 77 - 87

Where a representative makes an entry in their own name on behalf of the authorisation holder, this is indirect representation and the representative is jointly and severally liable for the customs debt.

If a representative is incorrectly identified as the consignee and details of the person applying for an authorisation by declaration are not provided, a warning letter should be issued.