It's also further defined as; "The person who has the power to determine and has determined that the goods are to be taken out of that customs territory." 

Under the previous legislation of the Union Customs Code that we were signatory to as an EU Member State, you must have been established in the EU to be shown as the Consignor on the export declaration. 

What does "established" in GB mean? 

Individual 

You are established in the UK when you have a residence or are usually resident in the UK. For example, you live in the UK for at least 183 days a year. 

Partnerships and corporations 

A company is established in the UK if incorporated at Companies House. 

A limited or limited liability partnership is established in the UK if registered at Companies House. 

If your business is not incorporated or registered in the UK, you can be established in the UK if you have a permanent place in the UK where you carry out business activities. 

If you cannot provide evidence that you are established in GB, you must appoint a representative to act on your behalf in an indirect representative capacity. 

There are, however, some exceptions to this; 

To make an export declaration, you must be established in GB unless the goods are being either; 

• removed from a special procedure other than a customs warehouse 
• carried by someone in their personal baggage 

If you are not established in GB, you must; 

• appoint someone to make the export declaration on your behalf 
• get the person you select to make the export declaration in their name as an indirect representative 

Other factors will influence who is shown as the exporter on the customs declaration. 

For example, if you are exporting goods subject to a licence, only the person who holds the licence can be shown as the exporter. When exporting goods from a Special Procedure, the exporter is whoever has the authority to export the goods. This may not always be the holder of the procedure. 

The Integrated Tariff defines Consignee as; 'Consignee' includes any owner of the goods or any other person possessing or beneficially interested in them at any time between their importation and their clearance by customs or the person to whom goods have to be delivered. 

When goods are entered for a private customs warehouse, the approved warehouse trader's name, address and identity are required unless shown as the declarant. Names and addresses of persons declared as consignees on declarations of imported goods are liable to be disseminated and published as part of overseas trade data. Therefore consignee details must be accurate. 

Importers not established in GB can apply for a GB EORI and be the importer of goods into GB. However, they must engage the services of a Customs Broker or Freight Forwarder who shall act in an indirect capacity. 

What is the difference between Direct and Indirect Representation? 

Where an agent (declarant) acts as a 'direct' representative, in the name and on behalf of another person, they must hold written authority. The exporter is responsible for the declaration. 

Where the declarant acts as an 'indirect' representative in their name but on behalf of another person, both parties accept joint liability for the declaration. 

While you are here you may be interested in some Strong & Herd LLP training courses & live clinics related to this topic:

Beginners Guide to Exporting & Importing

Advanced Guide to Import, Export & Customs Procedures

How to Complete Export Entries

How to Complete Import Entries

Focus On: An Essential Guide to Direct Shipping

Advanced CDS Technical Workshop: Exports

Advanced CDS Technical Workshop: Imports