Types of representation There are 2 types of representation. Direct representation If an agent acts as a direct representative of the principal, the principal is solely liable for the customs debt.
But if the principal gives clear instructions and the agent makes a deliberate or unreasonable error, the agent may become tly and severally liable. If it does not, the sub-agent will not be empowered to directly represent the principal Dating personals will be considered to be acting on their own behalf, and fully liable for any customs debt that arises.
Indirect representation If an agent makes a customs declaration as an indirect representative of the principal, the agent and principal will be tly liable for any customs debt. HMRC may seek payment from either the agent or the principal. If an agent delegates the task of making a customs declaration to a sub-agent, then the sub-agent and principal will both be liable for any customs debt.
If the sub-agent is an employee of the agent, the agent may also be liable. This guide is also available in Welsh Cymraeg. Check your EORI. Apply for a new one if yours does not start datibg GB.
Apply for an EORI as soon as possible. It can take up to a week to get one.