Choose and work with a customs agent

Since the Customs Declaration Service (CDS) replaced CHIEF in 2022, businesses cannot make customs declarations directly to HMRC without specialised software. Most importers and exporters use a customs agent or freight forwarder to handle declarations on their behalf.

Using an agent does not transfer your legal responsibilities. You remain liable for the accuracy of information on declarations and for any customs debt arising from errors.

When you might not need an agent

You can make declarations yourself if you have:

• A Government Gateway account
• An EORI number starting GB or XI
• A CDS subscription
• CDS-compatible customs software
• Sufficient knowledge of customs procedures and tariff classification

Self-declaration suits businesses with straightforward, high-volume trade in a limited range of products where investing in software and expertise is cost-effective.

Types of customs intermediary

There are four main types of customs intermediary, each suited to different business needs:

What to look for in an agent

When shortlisting agents, consider:

• how many CDS declarations they have processed
• whether they know your goods, since some need specialist knowledge (chemicals, food, textiles with complex origin rules)
• whether they have experience of the countries you trade with
• whether they can handle any duty relief schemes you use, such as inward processing, warehousing or temporary imports
• whether their systems make it easy for you to give them accurate information quickly

AEO status

Authorised Economic Operator (AEO) certification indicates an agent meets HMRC's standards for customs compliance and security:

Finding agents

HMRC publishes registers of customs agents and express operators. These are downloadable spreadsheets listing businesses that have asked to be included.

HMRC does not vet, approve, or recommend any business on these lists. The information is provided by the agents themselves and is not verified.

You can also find agents through:

• British International Freight Association (BIFA) - trade association with over 1,600 member companies, sets industry standards
• Trade associations in your sector
• Recommendations from other importers/exporters

Understanding costs

Customs agent fees vary significantly. Get detailed quotes from several providers and compare total costs including all additional charges:

Factors affecting cost

Your actual costs depend on:

• Multiple commodity codes, special procedures or licensing requirements mean more work.
• High-volume traders can negotiate discounts or monthly retainers.
• Using the agent's deferment account costs more than using your own.
• T1 transit, GVMS notifications and ENS declarations add to the base fee.

Ask for a full breakdown of charges and clarify what triggers additional fees. The cheapest per-declaration fee may not be the lowest total cost if additional charges apply frequently.

Direct vs indirect representation

How your agent represents you decides who is liable for customs debt if something goes wrong.

Written authorisation

You must confirm in writing the terms and conditions of representation, specifying whether direct or indirect. Keep a copy - HMRC may request evidence of authorisation.

Your ongoing responsibilities

Using an agent does not transfer your legal obligations. You remain responsible for:

• giving correct details of the goods, their value and origin, and any licences
• making sure the correct commodity codes are used, even if your agent suggests them
• customs debt on any declaration made under your EORI number, because the business whose EORI appears is the declarant
• keeping import and export records for at least 4 years

HMRC can assess back-duty for up to 3 years from the date customs debt was owed, extendable in some cases. Regular review of your declarations helps catch errors before HMRC does.

Setting up CDS authorisation

Before your agent can make declarations using your accounts, you must authorise them in the Customs Declaration Service:

Steps to authorise your agent

1. Sign in to CDS with the Government Gateway credentials used to subscribe
2. Click 'manage account authorities'
3. Select 'add agent'
4. Enter your agent's GB or XI EORI number
5. Select which accounts they can access (deferment, cash, guarantee)
6. Set the authorisation period (start and end dates)
7. Optionally allow the agent to view your account balance
8. Submit the authorisation

Information to provide your agent

For each shipment, your agent needs:

• the commercial invoice, with the goods description, value, seller, buyer and terms of sale
• commodity codes, or a request to classify the goods for you (you remain responsible for them)
• the country of origin, meaning where the goods were made, not just where they were shipped from
• import licences, phytosanitary certificates and origin certificates
• authorisation details for any special procedure, such as inward processing or warehousing
• confirmation of whether representation is direct or indirect

Establish a clear process for providing this information in good time. Delays in providing documentation can result in goods being held at the border or additional storage charges.