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Posted Wed, 24 Jan 2024 13:05:00 GMT by
Hello, I have one case, importer is Italy company which has GB EORI, VAT number and registered postponed account. In this case, when importer is VAT payer in UK, but it is Italy's company declarant should apply it as direct or indirect representative?
Posted Thu, 25 Jan 2024 16:16:55 GMT by Customs oldtimer
If a business is not established in the UK they must have an indirect customs representative. A GB EORI and GB VAT number does not make a business established in the UK. A customs representative cannot act as a direct representative for an overseas company.
Posted Thu, 25 Jan 2024 17:38:11 GMT by HMRC Admin 25
Hi gabriele mar,
Please speak to our International Trade Team regarding this:
Imports and exports: general enquiries
Thank you. 

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