SPE16035 - General relief conditions: agents / third party representation
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Customs debt liability
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 Authorised 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.
Taxation (Cross-border Trade) Act 2018 – Incurring of liability to import duty
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.
Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.