Indirect representation means that the customs representative acts on behalf of another person but acts in their own name. The customs representative must maintain a full audit trail of the customs declaration. The Indirect representative shall be jointly and severally liable for all customs liabilities arising from the customs related transactions. Both parties are responsible for the declaration.
If an agent makes a customs declaration as an indirect representative of the principal, the agent and principal will be jointly liable for any customs debt. HMRC may seek payment from either the agent or the principal.
For further information, please refer to the Agents and Intermediaries Guide.