Freight forwarding and customs: representation, warehousing and dangerous goods

This guide is for businesses that move goods on behalf of others — freight forwarders, customs agents and bonded warehouse operators. You may handle customs declarations, hold goods under duty suspension, and carry dangerous goods. The universal warehouse duties (health and safety, fire, lifting, DSEAR and the rest) are in Set up and run a safe warehousing and storage operation — start there, then work through the regimes below.

A. Acting as a customs representative

If you make customs declarations for other businesses you act as a customs representative. You can act under direct representation (in the importer's or exporter's name) or indirect representation (in your own name, taking joint liability for the customs debt). The basis you choose affects your liability, so agree it in writing with your client.

B. Customs warehousing authorisation

To store non-UK goods under duty and import VAT suspension you need customs warehousing authorisation from HMRC. You must keep stock records, meet the conditions of your authorisation, and account for goods when they are removed to free circulation or re-exported.

C. Dangerous goods safety adviser (DGSA)

If your business consigns or carries dangerous goods by road, rail or inland waterway above the threshold quantities, you must appoint a qualified dangerous goods safety adviser (DGSA) and prepare an annual report, kept available to the authorities on request. The duty arises under the carriage-of-dangerous-goods regime (ADR/RID). The dangerous-substance storage duties under DSEAR are in the spine guide.