Customs representatives must be UK established from 1 January 2021

You can hire a person or business to deal with customs for you, such as:

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

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
• They’ll need to be established in the EU.

From 1 January 2021
They’ll need to be established in Great Britain or Northern Ireland.

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

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.

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Customs agent or broker

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

You can hire a customs agent or broker to act as a:

• direct representative
• indirect representative
• Fast parcel operators
• Fast parcel operators transport documents, parcels and freight across the world in a specific time frame. They can deal with customs for you, as part of their delivery.

They cannot act on your behalf without written instructions from you. The instruction must show whether they’re acting for you directly or indirectly. HMRC will only ask for evidence of the authorisation if we need it.

Get someone to act directly

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

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

If you give clear instructions and they make a mistake, they may become jointly and severally liable.

You cannot ask someone to act directly if they’re submitting your declarations using:

• simplified customs procedures
• entry in the declarant’s records
• When acting directly, even if they have authorisation, they can only submit those types of declarations if you have authorisation.

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 duty or VAT

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

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

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

• inward processing
• outward processing
• temporary admission
• end-use relief
• private customs warehousing

Source – Gov.uk