What Is Indirect Representation?

Whenever a non-established business sells goods into the Great Britain under Delivered Duty Paid (DDP) incoterms, or buys from a British supplier ‘Ex-Works’ (EXW), an indirect representative is required to handle customs arrangements for the arrival or departure of those goods.

Often known as the “declarant”, because they make the customs declaration to the authorities on your behalf: another name for them is the “importer/exporter of record”.

Indirect representation is a customs service where your British imports can be managed on your behalf.
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What Are They Responsible For?

An indirect representative is a customs agent, who acts on your behalf, but in their own name. Their job is to ensure that all goods arriving or departing have been correctly declared to the customs authorities and have the correct paperwork. This can include some or all of the following;

For Imports (goods sold Delivered Duty Paid)

  • Research or advise on tariffs, quotas or how to claim preferential status, under rules of origin, for the goods;
  • Advising on and ensuring that the correct paperwork accompanies the goods;
  • Creating the customs declaration for the goods being imported;
  • Checking if import licensing is required for the goods themselves;
  • Notifying other agencies of any products of animal origin, or phytosanitary (ie plant) imports as required;
  • Organising the payment or deferment of duties, tariffs or import VAT due on the products;
  • Arranging customs clearance and release, warehousing or storage; and
  • The discharge of any transit documentation at its point of arrival.

For Exports (goods purchased Ex-Works)

  • Researching and applying for any export licensing requirements, based upon:
    • Nature of the goods being exported;
    • Their final destination;
    • End use of the goods (particularly for dual usage).
  • Declaring an export to HMRC;
  • Obtaining an Export Accompanying Document (EAD);
  • Raising the Transit Accompanying Documentation (TAD) or equivalent;
  • Advising on and ensuring that the correct paperwork accompanies the goods;
  • Holding the tax guarantee;
  • Ensuring that the correct procedures are followed, up to departure and beyond;
  • Obtaining confirmation that the consignment has reached its destination.

Joint Liability

Due to the nature of the role, all indirect representatives carries joint liability for any tax, duties, tariffs or penalties that arise may arise from the shipment with their principal.

As your appointed indirect representative, UK VAT Representation through its sister company can act as your indirect customs agent, coordinating the arrival of your exports or collection of goods you have purchased ex-works.

Contact us now for a no-obligation discussion about your requirements.

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