Policy & Compliance
Accepting an appointment as an Indirect Customs Agent brings risks. Members should take every possible measure to protect themselves Becoming an Indirect Customs Agent
the importer) liabilities for the payment of a Customs debt (including import duty and import VAT) can arise out of entries made as an Indirect Customs Agent. Members should also consider, when acting for non-resident importers, whether they are opening themselves to other areas of regulatory responsibility, for example in connection with licensing, product safety and intellectual property infringements. This is not an exhaustive list of areas of non-compliance, but based on industry experience it does cover the most significant ones. BIFA has prepared a draft authority template for use where a Member intends to act as an Indirect Agent. This has been incorporated into the BIFA Good Practice Guide on the Appointment
“ It is important to highlight that the BIFA Member should conduct thorough due diligence checks to satisfy itself that any entries comply with the legal requirements
A s set-out in detail in BIFA’s Guide on the Appointment and Responsibilities of a Customs Agent , BIFA cautions against Members accepting appointment as an Indirect Customs Agent. However, in certain circumstances it is understood that BIFA Members will consider that it is either commercially necessary or expedient to accept this position. BIFA’s role is to ensure that the risks are understood, and that Members are assisted in taking the steps that, as far as reasonably possible, will mitigate those risks. It is important to highlight that the BIFA Member should conduct thorough due diligence checks to satisfy itself (and HMRC, should it ask) that any entries comply with the legal requirements and that the importer was entitled to put its
name to the entry. It is well known that there are high levels of non-compliance on certain routes and trades, and it is essential that consideration is given to the risks involved in being jointly and severally liable. Significant joint and several (with
and Responsibilities of a Customs Agent which can be accessed via the QR code.
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July 2024 | 17
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