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Posted Tue, 05 Sep 2023 11:15:46 GMT by LL
When signing a letter to authorise a customs agent to represent a company for customs entry - who is duly authorised to sign the document? Which roles? Is this in accordance with Companies Act 2006 / 44 - Execution of documents or something else?
Posted Wed, 13 Sep 2023 13:17:58 GMT by sunil makim
Direct Representation = Customs Agent makes the entry as per the information provided , and is not further liable for any misinformation provided by the customer . Indirect representation =Customs Agent and Customer are liable for taxes due ,This is often used when the Customs Agent has acted as 'importer of record' Self Representation= importing company uses a soft ware to enter data directly and are there fore responsible for information added and taxes liable . Hope this clarifies a little
Posted Wed, 13 Sep 2023 13:37:28 GMT by LL
Thanks, I understand those points above but my question is more around the agreement made between the importer and the customs agent. Who is authorized to sign such an agreement on behalf of the importer? So who can sign a direct rep letter?
Posted Wed, 13 Sep 2023 21:57:29 GMT by Customs oldtimer
Hi LL Usually it would be a director, Company Secretary , or someone duly authorised by them to sign on behalf of the company.
Posted Thu, 14 Sep 2023 08:06:46 GMT by LL
Wonderful - thanks for confirming. For clarity - when we say 'duly authorised' what exactly do we mean?
Posted Thu, 14 Sep 2023 21:25:10 GMT by Customs oldtimer
By duly authorised I mean someone in the company that has been given permission by a director or company secretary to sign on behalf of the company. There isn’t anything formal you are required to submit officially but it is useful to hold a letter or something similar that makes it clear the individual has formal permission to sign documents and if necessary in what context. So for instance a director could authorise a logistics manager to sign documents relating to customs and logistics matters.
Posted Fri, 15 Sep 2023 12:30:29 GMT by HMRC Admin 32

Please refer to below guidance which covers customs liability and representations.

Customs debt liability

Thank you.

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