Guidance Clarity
-
Can a FR haulier (carrier only not an Importer) Apply for an UK Deferment Account
Hello, All the guidance I look at relating to applying for a UK Deferment Account is directed at UK Importers. As an importer I have been looking at getting my own deferment account however my carrier (a French haulier) have advised that they have their own UK Deferment account that I could use (for excise as well as import duty) . How can this be the case? They are not importers just a carrier/haulier, is their Deferment Account valid? Would it be ok for me to use? Looking at the criteria "Check if you are established in the UK for customs" it seems that they are not. Thanks for any help in advance. -
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.