HM Revenue and Customs understands there may be some confusion over the direct representation rules introduced last year.

As a result, it is recirculating key messages from previous Joint Customs Consultative Committee engagements:

• Customs agents authorised for Simplified Customs Declaration Processes (SCDP) (previously CFSP) who are representing UK established customers can use their authorisation to import goods on behalf of traders in a direct capacity which means they will not be held jointly liable.
• Traders not UK established can still use an agent, but the agent will need to represent them indirectly and will be held jointly liable.
• The overall responsibilities of the intermediary under direct representation will not change.
• This change has no intended end point, and HMRC will continually monitor and review this policy.
• SCDP authorisation holders must have their own Duty Deferment Account (DDA).
• When using direct representation, agents will be able to agree with their client whose DDA (either the client’s or their own) will be used for payment.

For more information click here.