National Export System (NES) and authorisation procedures: representation: Direct Representation (DR)
An authorised NES simplified procedure 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.
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 NES simplified procedures 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 NES simplified procedure trader retains liability for any customs debts arising from the use of NES simplified procedures.
If the NES simplified procedure trader wishes to use a DR to submit their declarations or maintain their NES simplified procedure records/ supporting documentation they must gain prior authorisation from their authorising office. The details of the DR must be quoted within their NES simplified procedure 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 NES simplified procedure trader to 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 NES simplified procedure authorised trader only, not the DR.