Guidance

Check what you need to consider before getting someone to deal with customs for you

Find what you or your business may need before you hire someone to act directly or indirectly on your behalf.

• From: HM Revenue & Customs
• Published: 8 June 2022
• Last updated: 21 August 2024 — See all updates

Deciding who to hire

Before appointing someone, there are several things to consider. This includes how you will be charged, for example, who you appoint may charge a:

• fixed fee
• fee per declaration
• fixed fee and a fee per declaration

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

What your business needs

You should make sure you have enough information about what you need before you speak to someone about dealing with customs for you.

You should check:

• they can move the type of goods you trade
• if they cover the routes or countries you trade with
• the full range of the services that they provide
• they can handle the:
  • customs procedures for the countries you trade with
  • number of declarations you expect to make in a week or month
  • frequency of goods you move into or out of the UK
• if they’re open in the hours you’d need to contact them, for example:
  • if they operate the same hours as your business
  • if you’ll be able to contact them when your goods are in movement

You can check if you need to declare goods you bring into or take out of the UK to help you estimate the number of declarations you’ll need to make.

You should also agree what you and the person acting on your behalf would be responsible for, including:

• import or export declarations
• safety and security declarations
• transport needs

Licensing, special handling and other controls

You need to know if your goods need:

• a licence
• special handling
• other specialised controls

If they do, you should check if the person dealing with customs for you will be able to handle them.

Goods that need to arrive at a certain time

You should check if the person dealing with customs for you can:

• prioritise any goods that need to arrive at their destination within a specific timeframe
• deal with rapid and out-of-hours changes
• respond quickly to unforeseen issues

Training and support

As customs processes are complex, you should consider if you need any training or support.

The person dealing with customs for you may be able to provide this or direct you to appropriate training providers.

You can check a list of customs training providers.

Sharing information

Think about the most convenient way for you (and the person acting on your behalf) to send and receive information.

This may depend on what information they’ll need from you and how often you’ll need to provide information.

Northern Ireland

If you move goods through Northern Ireland, you should check the person acting on your behalf can make those types of declarations, and if they have access to the Trader Support Service.

Decide how they’ll act for you

You should agree with the person dealing with customs for you if you need to have a duty deferment account to make payments or if they’ll use their own.

Get someone to act directly

You can hire a person or business to act in your name. You’ll be solely liable for:

• keeping records
• the accuracy of any information provided on your customs declarations
• any Customs Duty or import VAT due

If you give clear instructions and they make a deliberate or unreasonable error, they may become jointly and severally liable.

You can ask someone to act directly if you hold authorisation and are declaring goods in a customs special procedure for:

• inward processing
• outward processing
• temporary admission
• authorised use
• customs warehousing

If you hold authorisation for either simplified declaration procedures or entry in the declarant’s records, you can ask someone to act in your name.

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:

• simplified declaration procedure
• entry in the declarant’s records

You can ask someone to act directly using their own simplified declaration authorisation to declare the goods into a customs special procedure if all the following apply:

• you’re established in the UK
• you import goods into Great Britain
• you’re authorised to declare goods for a customs special procedure

The person representing you directly and making declarations in your name will not be held jointly liable.

Get someone to act indirectly

You can get someone to act for you in their own name, this means they’re:

• equally responsible for making sure the information is accurate
• jointly and severally liable for any Customs Duty or import VAT

If they have authorisation, you can get an indirect agent to make declarations using:

• simplified declaration procedures
• entry in the declarant’s records

If you’re not established in the UK and import goods into Great Britain you can only ask someone to act indirectly on your behalf.

You cannot ask someone to act indirectly if you’re declaring goods for:

• inward processing
• outward processing
• temporary admission
• authorised use
• private customs warehousing

Information you need to give

You’ll need to provide information to someone dealing with customs on your behalf.

You’ll need to give:

• your EORI number
• evidence of any goods you intend to import or export, for example:
  • invoices
  • contracts
• a description of the goods you import or export
• the appropriate licences or certification for any goods which are restricted

You’ll need to check with the person or business doing customs for you whether you need to provide anything else.

You can find more information about the steps you should go through to get someone to deal with customs for you.

Published 8 June 2022
Last updated 21 August 2024 + show all updates

1. 21 August 2024

   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. 8 June 2022

   First published.