Indirect Representation
Indirect 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 their own name but on behalf of an importer or exporter, becoming jointly and severally liable for customs duties and VAT- a significant difference from direct representation where the agent acts in the client's name. This arrangement is most common when a business isn't established in the country of import/export, allowing them to handle customs via a local agent who takes on significant financial responsibility, acting as the "declarant of record".
This arrangement is particularly risky for the agent as they could be liable for any customs debt and HMRC may seek payment from them.