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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: empowerment/authorisation of a direct or indirect representative

If the trader does not have written authorisation they risk being regarded as acting solely on their own behalf. If the authorisation does not confirm the type of representation, they could be regarded as an indirect representative. In both cases they would be liable for any customs debt. The trader should therefore consider obtaining confirmation of their empowerment to act for a principal as a direct or indirect representative in writing.

The statement on a customs declaration indicating that they are acting in direct representation or indirect representation will normally be acceptable unless we need to check the accuracy of the statement. Where a declaration is made direct representation code ‘2’ is used in box 14 and for indirect representation code ‘3’ is used in box 14 of the declaration.