What does it mean to have a direct or indirect representative for customs clearance in the UK?

Jessica Yang
Jessica Yang
Director, JY XBorder Consulting LLC, Switzerland
Toby Spink
Toby Spink
Director, BKR Consultants Limited, United Kingdom of Great Britain and Northern Ireland
Published 21 Jul 2021
What does it mean to have a direct or indirect representative for customs clearance in the UK?
Photo by Alice Yamamura on Unsplash
Case law
Procedures
When goods cross a border, customs formalities need to be completed. The trader has the option to complete the formalities themselves, or engage someone else to do this for them. Generally, traders find someone, such as a customs agent, to complete the formalities for them. In this case, the customs agent would act as either a direct or an indirect representative. This article explains the difference between these two types of representations and what the responsibilities and liabilities are for both the trader and the customs agent.

Related content

View glossary entry

EORI number in the UK: GB and XI

13 Aug 2026

What a UK EORI number is, the difference between GB and XI numbers, who needs one, how to apply, and how to validate it.

Procedures
CJEU: placed at the wrong office, relief lost

CJEU: placed at the wrong office, relief lost

Editorial Board
Editorial Board
16 Jul 2026

Outward processing is a procedure many practitioners treat as routine: Union goods leave the EU temporarily, are worked on abroad, and return with import duty charged on only part of…

Procedures
News in focus
Customs clearance in UK in 2022: what could possibly go wrong?

Customs clearance in UK in 2022: what could possibly go wrong?

Jessica Yang
Jessica Yang
06 Feb 2022

Being aware of the many things that could go wrong with customs in 2022 will make you think about how to minimise risks.

Procedures
Country update
Three pitfalls to avoid in 2022 when moving goods between the EU and the UK

Three pitfalls to avoid in 2022 when moving goods between the EU and the UK

Jessica Yang
Jessica Yang
23 Nov 2021

It has almost been a year since the end of the Brexit transition period, meaning most businesses will have started settling comfortably into their new routine. However, it is important…

Procedures
Topic spotlight
View glossary entry

Centralised clearance for import (CCI): the customs rules are uniform, the tax rules are not

18 Aug 2026

What centralised clearance for import is, who can use it, which national tax rules follow the goods, and how it compares with customs procedure 42 and release after transit.

Procedures
Duties & taxes
View glossary entry

EORI number: the identifier customs uses to know who you are

13 Aug 2026

What an EORI number is, who must have one, how it is formatted and obtained, how national requirements differ, and how to keep it valid.

Procedures