As a non-UK/EU incorporated business, sellers must appoint a local representative to do the customs clearance on their behalf and act as their indirect representative.
The main benefits of appointing a customs broker are:
• Avoid overpaying duties or import VAT.
• Ensure all documents are in order and Duties and Import VAT are paid.
Indirect Representation
The Indirect Representative acts on behalf of another business to clear the goods at customs. In this case, the representative must maintain a full audit trail of the customs declaration. The indirect representative holds shared liability for all customs liabilities arising from the customs related transactions.
Direct Representation
This ensures a local company acts in the name of, and on behalf of the international seller. Legally, the business is the declarant and is obliged to meet all the obligations that arise. The declarant will be responsible for maintaining records and providing an audit trail.
Companies must ensure a customs broker is designated if their carrier does not offer direct or indirect representation.
Some Freight providers offer a door-to-door solution where transport and customs brokerage will be included. However, it is important to contact your Freight Forwarder to confirm their service proposal.