CustomsLink can act as a direct representative. The party being represented is known as the declarant and is obliged to meet all the obligations arising from the declaration. The declarant will be responsible for maintaining the records and providing an audit trail. The represented party must give clear and accurate instructions for the customs representative.

In Indirect Representation, in this case the customs representative, acts on behalf of another person but in their own name. It is incumbent on the customs representative to maintain a full audit trail with regard to the customs declaration. The indirect representative shall be jointly and severally liable for all customs liabilities arising from the customs related transactions. 

A signed Letter Of Authority (LOA) is needed before you can continue with direct or indirect representation. 

Latest News

...

APHA Update - Lumpy Skin Disease: import of milk and dairy products from Spain

Great Britain (England, Scotland and Wales) has suspended the import of the following bovine…

...

Important Update: Changes to EU Preference Claims in CustomsLink

In the latest version of CustomsLink, customers will notice changes in how EU Preference claims are…

...

Coming soon: French import VAT change for GB & non-EU businesses

Non-EU (including GB) businesses are about to see a significant VAT change for their French imports…

...

DAERA NI Update - New seal check procedure at Heysham port

Due to ongoing construction work at Heysham Port, the process for vehicles requiring a seal check…

...

HMRC Update - CDS System Maintenance Sat 27th - Sun 28th Sept 2025

Due to scheduled maintenance on the Customs Declaration Service (CDS), the CDS service will be…

...

Everything hauliers need to know about EU ENS ICS2

Additional upcoming data requirements will be needed for EU or NI (XI) ENS to strengthen security…