UK Customs Authorisation — the Difference Between a Direct and Indirect Representative

Under UK customs law, every customs broker acting on a client's instructions must indicate on the customs declaration (import entry or export entry) in what capacity they are representing their principal. HMRC distinguishes two types of representation, and the choice between them carries specific legal and financial consequences.

Legal Basis — Where Does the Distinction Come From?

The definitions of both types of customs representation derive from the EU Union Customs Code (UCC — Regulation 952/2013); however, after Brexit the United Kingdom introduced its own legislation — the Customs and Excise Management Act 1979 and secondary legislation under the Taxation (Cross-border Trade) Act 2018. The rules are broadly similar to the EU's, though not identical.

In practice, HMRC requires every party submitting a customs declaration in the UK to act either as a Direct or as an Indirect Representative. The type of representation is indicated in box 14 of the customs declaration (SAD/C88) or the corresponding field in the Customs Declaration Service (CDS).

Direct Representative — Acting in the Client's Name

What is Direct Representation?

Under Direct Representation, the customs broker (e.g. easyclearance.pl) submits the customs declaration in the name and on account of the client. This means:

• The declaration is submitted under the client's EORI number.
• The client is the party accountable to HMRC — they are responsible for the accuracy of the declaration.
• The customs debt (duty, import VAT) is attributed to the client.
• Any penalties and interest arising from declaration errors are charged to the client.
• The customs broker is only liable for errors that result directly from their own actions (e.g. entering incorrect data despite receiving accurate instructions from the client).

HMRC Requirements for Direct Representation

For a broker to act as Direct Representative, the client must:

1. Hold an active GB EORI number (UK customs registration number).
2. Issue a written Authorisation to the broker, stating that it is acting as a direct representative.
3. Hold an active account in the HMRC Customs Declaration Service (CDS), or at least grant the broker access to their Duty Deferment Account.

The authorisation does not need to be registered with HMRC, but must be available for inspection on request. It is normally prepared as a letter or statement signed by an authorised representative of the client's business.

Indirect Representative — Joint and Several Liability

What is Indirect Representation?

Under Indirect Representation, the customs broker submits the declaration in their own name, but on account of the client. The consequences for the broker are considerably more significant:

• The declaration is submitted under the customs broker's EORI number.
• Both the broker and the client are jointly and severally liable for the customs debt to HMRC.
• HMRC may pursue payment of duty and import VAT from the broker, even if the client has not paid the broker for its services.
• The broker bears financial risk for declaration errors regardless of whether they arise from the client's fault or their own.

When is Indirect Representation Used?

Indirect Representation is the only option when the client does not hold a GB EORI number. This applies in particular to:

• Polish companies exporting to the UK that have not registered with the UK customs authority.
• EU companies importing goods into the UK that have no permanent establishment in the UK.
• Situations where the client does not have a CDS account.

For this reason, many customs brokers charge higher rates for Indirect Representation — the financial risk is proportionally greater.

Direct vs Indirect — Comparison Table

How to Authorise a Customs Broker

Formal Requirements for Direct Representation

An authorisation for Direct Representation should include:

• The full name and address of the client's company and its GB EORI number.
• The full name and address of the customs broker and its GB EORI number.
• A clear statement that the broker is acting as a direct representative.
• The scope of the authorisation (e.g. all import declarations, a specific type of goods, a particular customs procedure).
• The expiry date or an open-ended clause with the right to revoke.
• The signature of a person authorised to represent the client's business.

Registration in the HMRC CDS System

Since 2023, HMRC operates exclusively the Customs Declaration Service (CDS) — the old CHIEF system has been closed. For a broker to submit declarations in your name (Direct Representation), the following steps are required:

1. The client registers with CDS (requires a Government Gateway account).
2. The client grants the broker "Customs Agent" permissions in the CDS account settings.
3. The client authorises the broker to use the Duty Deferment Account if duties are to be deferred.

Is a Polish EORI Sufficient?

No. An EORI number issued by the Polish customs authority (PL + 10 digits) is not recognised by HMRC for the purposes of UK customs declarations. If you wish to be the declarant on UK customs entries (Direct Representation), you must obtain a separate GB EORI number.

A GB EORI number can be obtained free of charge via gov.uk. The registration process typically takes anywhere from a few minutes to a few working days. EU companies without a permanent establishment in the UK can register for a GB EORI but must provide a UK correspondence address.

If your company does not hold a GB EORI and does not intend to obtain one, the only option is Indirect Representation — a customs broker (such as easyclearance.pl, which holds a GB EORI) will submit the declaration in their own name on your account.

What easyclearance.pl Offers in Terms of Representation

easyclearance.pl handles both Direct and Indirect Representation. In practice:

• Direct Representation — recommended for regular clients with their own GB EORI and CDS account. Lower costs, full control on the client's side.
• Indirect Representation — used for new clients without a GB EORI, one-off shipments, or where the client does not wish to register with HMRC CDS.

We will help you decide which model suits your business and guide you through the GB EORI registration process or CDS account setup.

Official Sources

• GOV.UK: Appoint someone to deal with customs on your behalf — HMRC, 2026
• GOV.UK: Get a Customs Declaration Service account — HMRC, 2026
• GOV.UK: EORI number — get one or check one — HMRC, 2026

Frequently Asked Questions (FAQ)

What is a Direct Representative in UK customs?

A Direct Representative is a customs broker that submits a customs declaration in the name and on account of the client. The declaration is lodged under the client's EORI number, and full liability for the customs debt and declaration accuracy rests with the client. The broker acts merely as a technical intermediary.

When is Indirect Representation used?

Indirect Representation is used primarily when the client does not hold a GB EORI number (the UK customs registration number). In that case, the customs broker submits the declaration in their own name on the client's account. Both parties then bear joint and several liability for the customs debt to HMRC. Indirect Representation is also used when the client has no CDS account or for one-off shipments.

Who is liable for errors in the customs declaration — the broker or the client?

It depends on the type of representation. Under Direct Representation, primary liability rests with the client — the broker is only responsible for their own negligence (e.g. entering incorrect data despite accurate instructions). Under Indirect Representation, liability is joint and several — HMRC may pursue claims against both the client and the customs broker.

How do you authorise a customs broker in the UK?

The authorisation for Direct Representation is prepared in writing — a simple letter or statement containing the details of both parties, the client's EORI number, the scope of the authorisation, and the signature of an authorised person is sufficient. Notarisation or HMRC registration is not required. In addition, the client must grant the broker permissions in the Customs Declaration Service (CDS) via their Government Gateway account. For Indirect Representation, a formal authorisation is not required since the broker acts under their own EORI number.

Is a Polish EORI sufficient for UK customs clearance?

No. A Polish EORI number (e.g. PL1234567890) is not recognised by HMRC for UK import and export declarations. A separate GB EORI number is required to be the declarant on a UK customs entry (Direct Representation). Companies without a GB EORI can only use Indirect Representation, where the broker lodges the declaration under their own EORI. Obtaining a GB EORI is free of charge and can be done via gov.uk.