There are several schemes that offer traders relief of duty, suspension of duty, or repayment of duty.
Using third-party declarants
Fast Parcel Operators (FPOs) who complete customs entries on behalf of an importer, or deliver goods to the place where they will be temporarily used, processed or stored, cannot claim relief in their own name if they are not responsible for using, processing or storing the goods themselves, or are arranging for this to be carried out on their behalf.
If you use an FPO as a third party to complete entries on your behalf, and you want to claim any of the customs reliefs that may be available, you must ensure that you:
- give clear written instructions for the goods to be entered to the particular relief concerned
- are clearly identified as the person claiming relief
- ask them to send you details of customs declarations made on your behalf so that you can check their accuracy
If the declaration is incorrect, you will be liable.
Third parties who declare goods for a relief without the authority of the person in whose name the declaration is made, will be liable for any customs debt incurred. See Notice 199.