Indirect representation: the customs agent acts in their own name but on behalf of the trader.
If the importer is NOT established in the territory within which the Customs entry is beingsubmitted then the agent will often need to operate as an Indirect Representative. A good
example of this is DDP supply from country A to B. The exporter has a ‘remote’ VAT registration
in country B but is not established in that territory (does not have a company, bank account etc).
When an agent acts as an Indirect Representative they become jointly liable for the Customs
debt. Clearly there is far more risk associated with Indirect representation than there is
compared to Direct.