Guides / Direct vs indirect representation · Updated 30 September 2026

Direct vs indirect customs representation in the UK

When an agent files your UK customs declarations, the type of representation decides who HMRC can pursue for duty and import VAT. Here is how direct and indirect representation differ, when each applies and how to set the arrangement up in writing.

This guide is also available in Polish.

Why the type of representation matters

Most businesses that import into Great Britain do not file their own customs declarations. They appoint a freight forwarder, customs agent or express operator to do it. HMRC's guidance is clear that what the agent can do for you, and who is liable, depends on the services they provide, what you ask them to do and the commercial agreement between you. The single most important term in that agreement is whether the agent acts for you directly or indirectly.

The choice decides who HMRC can pursue for duty and import VAT, who answers for the accuracy of the declaration, and in some cases whether a particular procedure is open to you at all. It is worth settling before the first consignment moves, not after a query arrives.

Direct representation: the agent acts in your name

With direct representation, the agent makes declarations in your name. According to HMRC, you are then solely liable for:

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

There is one important qualification. If you give clear instructions and the agent makes a deliberate or unreasonable error, HMRC says they may become jointly and severally liable. HMRC also states that, in the set circumstances described in its guidance, a person representing you directly and making declarations in your name will not be held jointly liable.

Direct representation is also how you use authorisations you hold yourself. HMRC lists that you can ask someone to act directly if you hold an authorisation and are declaring goods into inward processing, outward processing, temporary admission, authorised use or customs warehousing, and if you hold authorisation for simplified declaration procedures or entry in the declarant's records.

Indirect representation: the agent acts in its own name

With indirect representation, the agent acts for you but in its own name. HMRC describes the result as the agent being equally responsible for making sure the information is accurate, and jointly and severally liable for any Customs Duty or import VAT. In plain terms, HMRC can look to either of you for the debt.

Because the agent takes on that exposure, it is common for agents to ask more questions, want more evidence and review your paperwork more closely under indirect representation. That is not obstruction; it is the agent protecting itself against a debt it could be made to pay.

An indirect agent that holds its own authorisation can use simplified declaration procedures or entry in the declarant's records for you. However, HMRC states that you cannot ask someone to act indirectly if you are declaring goods for inward processing, outward processing, temporary admission, authorised use or private customs warehousing.

When one type is effectively required

You do not always have a free choice. The official rules push you towards one type in these situations:

Being "established" is not the same as having a number. HMRC says an individual is established in the UK when they have a residence or are usually resident here, and a business when it is incorporated or registered at Companies House or has a permanent place in the UK where it carries out business activities. HMRC also notes that holding a UK VAT or EORI number does not by itself confirm establishment. An EU seller with a GB EORI but no UK base should therefore still expect to need an indirect representative.

The agent itself must also be established in the UK for customs. Beyond these rules, an agent can decide commercially which type of representation it will accept, since indirect representation exposes it to your debt. If an agent will only work indirectly, or only directly, ask why and make sure the answer matches your situation.

How to appoint an agent: written authority

HMRC states that whoever you hire cannot act on your behalf without written instructions from you, and that the instruction must show whether they are acting for you directly or indirectly. You also need to confirm in writing the terms and conditions of your representation and keep a copy for your records. HMRC will only ask for evidence of the authorisation if it needs it, so the document does not have to be sent in advance, but both of you should be able to produce it.

A practical written authority should state, at minimum:

• your full legal name, address and EORI number;
• the agent's name and the fact that it acts directly or indirectly;
• which declarations it covers (imports, exports, safety and security declarations) and for how long;
• whose duty deferment account will be used to pay duty and import VAT;
• who is responsible for which tasks, including transport arrangements;
• how instructions and documents will be sent, and who signs on your side.

HMRC specifically suggests agreeing whether you need your own duty deferment account or whether the agent will use theirs, and agreeing responsibility for import or export declarations, safety and security declarations and transport needs.

What the agent needs from you

HMRC lists the minimum you will need to give the person dealing with customs for you:

• your EORI number;
• evidence of the goods you intend to import or export, such as invoices and contracts;
• a description of the goods;
• the appropriate licences or certification for any restricted goods.

Your agent may ask for more, and HMRC advises checking with them. If your goods need a licence, special handling or other specialised controls, confirm the agent can deal with them before you appoint. For how the data ends up on the entry, see our guide to the CDS import declaration and your broker.

How to avoid disputes with your agent

Most disagreements between traders and agents come from unclear expectations rather than bad faith. A few habits prevent most of them:

• Put the type of representation in writing first. If a query or demand arrives, the written instruction decides who HMRC looks to.
• Send complete, accurate data. Under direct representation, errors in the information you supply are yours; under indirect representation they expose the agent too, and it may refuse to lodge until it is satisfied.
• Agree payment routes. Settle in advance whose deferment account is used and how duty and VAT advanced by the agent are reimbursed.
• Check the service fits. HMRC suggests confirming the agent handles your goods, routes, declaration volumes and working hours.
• Review what was declared. Keep copies of declarations and check them against your invoices, as the due diligence stays with you.

If you are still deciding whether you need an agent at all, read do you need a customs broker. For a deeper look at the two roles from an agency's point of view, see this explainer on choosing between direct and indirect customs representation.

Related guides

• EU contractors working for UK clients: VAT and tools

• Sending one or two pallets from Poland to the UK

• UK Timber Regulations: importing wood products from Poland and the EU

Sources

• Get someone to deal with customs for you (GOV.UK)
• Check what you need to consider before getting someone to deal with customs for you (GOV.UK)
• Check if you are established in the UK or EU for customs (GOV.UK)

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.