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HMRC internal manual

Export Procedures

From
HM Revenue & Customs
Updated
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National Export System (NES) and authorisation procedures: representation - general information

NES simplified procedures 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 NES.