This is the response for the question asked by Anonymous 25/03/2019 at 14:54:26:
For most customs procedures the declarant has to be established in the UK. If the goods are being declared to an authorised procedure (like a customs warehouse) the declarant has to be the authorisation holder.
The owner of the goods however doesn’t have to be the declarant. For example a customs agent could be acting as the declarant i.e. indirect representation where the agent acts in their own name but on behalf of another person.
So in the example given, the EU business is likely to be the importer. That EU business is the person on whose behalf the import is made. If that business uses an indirect representative in the UK then they will still be the ‘importer’, but the agent will be the declarant.
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