Who is the "Principal" on an Import..?

I hope you can help. I have read the following guidance notes and cannot answer the above mentioned question. Guidance - Get someone to deal with customs for you Guidance - Customs debt liability The scenario: Parties involved are; UK Importer (UK Established, GB EORI, trading address, staff and own accounts) Representative (GB EORI, not established in the UK by customs means and are based in France) Declarant (AEO approved UK Customs Agent) The UK Importer instructs their Representative (also being the carrier) to handle the UK Import Customs formalities, the Representative pass this onto their Declarant. Is it the UK Importer that is the Principal or the Representative? Another subsequent point is that, I was of the understanding that as an Importer wishing to appoint a Representative, the Representative MUST be "Established in the UK for Customs". Where in this scenario the Representative is a French Company with a GB EORI only, they do not meet the criteria to be "Established in the UK for Customs". So can the French Representative be shown as a Representative? Thanks in advance for any guidance on this.

Hi There is no definition of importer or ‘principal’ in UK customs law. The law only refers to declarants and representatives. Unfortunately other terminology is used in CDS completion instructions. The legal ‘decarant ‘ is what you are referring to as the importer. It is the declarant who is legally liable for customs debt. The representative can represent the importer ( declarant) as either a direct representative or indirect representative. Only if they act as an indirect representative will they be considered jointly liable to the customs debt. Many representatives only act in a direct capacity as they do not bear any liability for the customs debt.(except if they act without proper authority from the importer.) The representative must be established in the UK . Having an EORI number doesn’t make someone established in the UK. If the French company does not also have UK establishment then they cannot act as a customs representative. It sounds as if it is the UK customs agent that is in fact the representative or possibly the sub agent ( the party that actually submits the customs declaration) .

Hi Guidance Clarity, I would advise contacting the Customs and International trade helpline on 0300 322 9434 for more help. Thank you