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Thanks Customs oldtimer. ‘A proof of origin must be made out by the exporter operating in a beneficiary country’ - I AGREE. Where can this statement made by the exporter be used? Can it be used on an EU sellers documents when they are selling the goods from EU warehouse to UK customer? Preference has not been claimed in the EU. Does this mean that only direct shipments are possible between DCTS and UK for preference to be applicable?

DCTS Beneficiary country goods that are stored and sold from a customs warehouse in the EU....... How can DCTS preference be claimed in the UK on import into the UK if the invoice is made out by the EU seller/exporter but the goods are not in free circulation in the EU. Can the DCTS country statement of origin be reapplied to the EU sellers invoice. I have read all the DCTS/ORIGIN guidance but cannot find an answer.

Wonderful - thanks for confirming. For clarity - when we say 'duly authorised' what exactly do we mean?

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?

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?