Can we act as importer of recordWe are a customs agent. We have a client who wants to import a shipment from EU, it is quite high value so there is a large amount of VAT payable. As they are a private individual they are not registered for VAT and will therefore not be able to claim it back. Q - Are we able to act as 'Importer of record' on their behalf, we can then show ourselves as the importer using our EORI/VAT number and will be able to reclaim the VAT ? From reading section 47 of the VAT act, it vaguely does say this is possible but I understand we will need authorisation, what form of authorisation would we require ?