Hi
The person or organisation who made the customs declaration for the imported goods is the debtor.
This means that they are liable for the customs debt.
If you are the declarant but use an agent or representative to make a customs declaration on your behalf, they may be liable depending on the type of representation.
A DDP is an agreement between two or more parties for customs matters, you’ll need to confirm in writing the terms and conditions of your representation and keep a copy of this agreement for your own records.
Please see below link for more information.
Customs debt liability
To find what you or your business may need before you hire someone to act directly or indirectly on your behalf.
Check what you need to consider before getting someone to deal with customs for you
Thank you.