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Chapter EXPP2140

Document Cited in Related
Vincent
Published date10 April 2016
Record NumberEXPP2140
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

An authorised NES simplified procedure trader may employ the services of a third party to act on their behalf. The third party may then submit/ transmit the authorised trader’s declaration to Customs. The third party may also be employed to maintain certain supporting documentation or records for the authorised trader. These records/documents must be made available at the authorised trader’s premises on request to allow Customs to undertake any necessary post-clearance checks or audits. The timescales for the presentation of these documents must be specified in the authorised trader’s authorisation.

The authorisation holder should hold a record of the agreement made between themselves and the third party and the roles and responsibilities of the third party within their documented procedures.

As the third party is not the authorised party for NES simplified procedures they will be deemed to be acting in a direct capacity. The Direct Representative (DR) must state that they are acting in a direct capacity by entering code 2 and their Trader Identification details (EORI) in Box 14 of all supplementary declarations. The...

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