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HMRC internal manual

Import and National Clearance Hub Procedures

From
HM Revenue & Customs
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General: authorised signatories to entry

The Tariff sets out the rules concerning persons authorised to sign entries in Volume 3, paragraph 3.1.1 (Box 54).

Customs Freight Simplified Procedures (CFSP) declarations are paperless details are only an electronic form on CHIEF. In these cases the ‘signatory’ will be either the declarant or the ‘paying agent’.

The actual manner of authorisation by written confirmation is a matter between the importer and their agent and should be available when required.

Departmental requirements for the wording of a power of attorney are set out in Appendix E (INCHP13300). Only in cases of doubt should production of authority be necessary.