Guidance

Get someone to deal with customs for you

Find out how you can hire a person or business to deal with customs for you.

From:
HM Revenue & Customs
Published
12 January 2019
Last updated
21 August 2024 — See all updates

You can hire a person or business to deal with customs for you. What they can do for you and who will be liable depends on:

  • the services they provide
  • what you want them to do
  • the commercial agreement you have with them

Before you get someone to deal with customs for you, you should check what you need to consider.

You will still be responsible for due diligence for your customs declarations if you appoint someone to deal with customs for you.

Who you can hire

There are different types of people or businesses who can help you, such as:

  • freight forwarders
  • customs agents or brokers
  • fast parcel operators

They’ll need to be established in the UK for customs.

Freight forwarders

Freight forwarders move goods around the world for importers.

A freight forwarder will arrange clearing your goods through customs. They’ll have the right software to communicate with HMRC’s systems.

You can find out how to use a freight forwarder on the British International Freight Association and Institute of Export websites.

Customs agent or broker

Customs agents and brokers make sure your goods clear through customs.

Find a list of customs agents and fast parcel operators.

Fast parcel operators

Fast parcel operators transport items across the world in a specific time frame, including:

  • documents
  • parcels
  • freight

They can deal with customs for you, as part of their delivery.

Find out about the other services fast parcel operators provide on the Association of International Courier and Express Services website.

Check the register of customs agents and fast parcel operators

You can use the register of customs agents and fast parcel operators to help find someone to deal with customs for you.

What information you’ll need to give

Find out what information you will need to provide to the person dealing with customs for you in our check what you need to consider before getting someone to deal with customs for you guidance.

Agree the terms and conditions

You’ll need to confirm in writing the terms and conditions of your representation and keep a copy of this agreement for your own records.

Whoever you hire cannot act on your behalf without written instructions from you. The instruction must show whether they’re acting for you directly or indirectly. Find out more in our check what you need to consider before getting someone to deal with customs for you guidance. HMRC will only ask for evidence of the authorisation if we need it.

Updates to this page

Published 12 January 2019
Last updated 21 August 2024 + show all updates

  1. Guidance updated to make it clear you will still be responsible for due diligence for your customs declarations if you appoint someone to deal with customs for you.

  2. A link to 'Check what you need to consider before getting someone to deal with customs for you', information about what you will need to give the person dealing with customs for you and agreeing terms and conditions have been added.

  3. Added clarification that when someone is representing you directly and making declarations in your name (in set circumstances), they will not be held jointly liable.

  4. If you’re established in the UK and import goods into Great Britain (England, Scotland and Wales) you can ask someone to act directly using their own authorisation, to make declarations using either simplified declaration procedure or entry in the declarant’s records.

  5. From 1 January 2021, someone dealing with customs for you will need to be established in Great Britain or Northern Ireland.

  6. First published.

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Contents

Part of Export goods from the UK: step by step

  1. Step 1 Check if you need to follow this process

    Follow these steps if you're moving goods permanently from:

    • England, Wales or Scotland (Great Britain) to a country outside the UK
    • Northern Ireland to a country outside the UK and the EU

    What you need to do is different if you are:

    1. Learn about exporting, including making export plans, on great.gov.uk

  2. Step 2 Check the rules for exporting your goods

    1. Check duties, rules and restrictions for your goods in the destination country

  3. and Apply for any licences you need to export your goods

    There are special rules and you may need to get licences or certificates if you are exporting any of the following:

  4. Step 3 Get your business ready to export

    You need an EORI number that starts with GB to export goods from England, Wales or Scotland.

    If you move goods to or from Northern Ireland you may need one that starts with XI.

    1. Get an EORI number
    1. Check if you need to register for VAT

    There are processes that can make clearing customs quicker and easier to manage if you export goods regularly.

    1. Find out about using simplified declaration procedures
    2. Check if you can use Common Transit to move your goods
    3. Check if Authorised Economic Operator status is right for you

  5. and Check whoever's receiving the goods can import them

    The business or person receiving the goods may need:

    • to make an import declaration in their country
    • licences or certificates to receive goods from the UK

    Check whoever you are sending the goods to is able to import them into their country.

  6. Step 4 Decide who will make export declarations and transport the goods

    You can hire someone to deal with customs and transport the goods for you, or you can do it yourself.

    1. You are currently viewing: Find out how to hire someone to deal with customs for you
    2. Find out how to make export declarations yourself
    3. Find out how to transport goods out of the UK by road

  7. Step 5 Classify your goods

    You must find the right commodity code to classify the goods you're exporting.

    Your customs agent or transporter might be able to help you with this.

    1. Find the right commodity code for your goods

  8. Step 6 Prepare the invoice and other documentation for your goods

    The completed invoice and any licences or certificates must travel with the goods.

    When filling in the value of your goods on the invoice, use the price you’re selling them for. If you're not selling the goods, use the market value of the goods. List any freight or export insurance you included in the price separately.

    You may need proof of origin if exporting to a country where your goods have a reduced or zero rate of duty.

    1. Get proof of origin for your goods

    You might be able to zero rate the goods for VAT. This means you can charge your customers VAT at 0%.

    1. Check if you can zero rate the goods for VAT

  9. Step 7 Get your goods through customs

    If you've appointed someone to deal with UK customs for you, they'll make the declaration and get your goods through the UK border.

    1. Make an export declaration and get your goods cleared by UK customs

    You may need other documentation to get your goods into the destination country. Ask the person or business buying your goods what information you need to provide.

    1. Check how to bring goods back into the UK if they were rejected for import at another country’s border

  10. Step 8 Keep invoices and records

    You must keep commercial invoices and any customs paperwork.

    If you're VAT registered, record the goods in your VAT accounts even if they are zero-rated.

    1. Find out how to record the goods in your VAT accounts

    If you exported controlled goods, for example firearms, keep the paperwork that shows who owns the goods.

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