Glossary
What is a customs freight agent?
A customs freight agent is a business appointed to handle customs formalities for an importer or exporter classifying goods, preparing and submitting declarations, calculating duty and dealing with HMRC on the trader’s behalf. |
What does a customs freight agent do?
- Classifies goods and prepares import and export declarations
- Calculates duty and VAT and arranges payment through a deferment or cash account
- Manages inventory linking, GVMS references and release at the port
- Keeps the records HMRC expects to see at audit
Direct or indirect representation?
Under direct representation the agent acts in your name and the customs debt stays with you. Under indirect representation they act in their own name and become jointly liable for it. Most agents will only work directly settle which applies in writing before the first entry is filed.
The trader still owns the data
Appointing an agent does not transfer responsibility for accuracy. HMRC looks to the importer for the commodity code, the customs value and the declared origin. An agent files what it is given, so the quality of the instruction decides the quality of the entry.
iCustoms gives agents and their clients the same view of every declaration, so instructions and filings never drift apart. |
