(1) Direct representation means that the contracted agent (person) or the business can act in your name for customs declaration, but you will be solely liable for:
- Keeping records
- To maintain the accuracy of any information provided on your customs declarations
- For all or any Customs Duty or import VAT due
They cannot submit a declaration by using simplified customs procedures and entry in the declarant’s records unless they have been appropriately authorized through the contract. Through the direct representation contract with the agent, if you give clear instructions and they make a deliberate or unreasonable error, they may become jointly and severally liable.
(2) Indirect representation means you can get someone (custom agent or business) to act for you in their own name, this means they will be:
- equally responsible for making sure the information is accurate
- jointly and severally liable for any Customs Duty or import VAT
If they have appropriate authorization, an indirect agent can make declaration using simplified customs procedures and entry in the declarant’s records, but cannot declare goods for:
- inward processing
- outward processing
- temporary admission
- end-use relief
- private customs warehousing