An agent cannot act for you without written instructions, and those instructions must say whether they act for you directly or indirectly. Liability depends on the services provided, what you ask them to do and your commercial agreement.
Before appointing, check the agent on HMRC's register of customs agents and express operators. They must be established in Great Britain or Northern Ireland. Agree terms and conditions in writing and keep a copy of the agreement.
Appointing an agent does not hand over your responsibility. HMRC says you remain responsible for due diligence on declarations made for you, and its record-keeping guidance says businesses stay liable for wrong information supplied by agents or forwarders.
Sources
- GOV.UK: Appoint someone to deal with customs on your behalf (opens in a new tab)
- GOV.UK: Archiving your trade documents (opens in a new tab)
A summary of the public sources above, checked when it was published. General information, not legal, tax or financial advice.