Direct Representation
Direct Representation is one of the methods by which a customs agent can represent an importer when completing customs formalities on their behalf.
Under this arrangement, the customs agent acts in the name of and on behalf of the importer.
When an agreement is made that an agent will be acting as the Direct Representative, this means that the agent will be the declarant but the importer is the party that is ultimately responsible for ensuring that data provided to customs is correct, that VAT and duty is paid, and that accurate record keeping is maintained.