Customs POA: Why you need one before your goods arrive

A customs agent cannot declare your goods to HMRC until you have told them, in writing, to act for you. That is HMRC's rule. Our Power of Attorney (POA) is the short online form that gives us that instruction, and two of the choices on it decide how smoothly your goods clear and when you pay the VAT.

The rule: no written instruction, no declaration

HMRC's guidance leaves no room for doubt. An agent cannot act for you without written instructions, and those instructions must say whether the agent acts directly or indirectly (HMRC: Get someone to deal with customs for you).

The law behind it is section 21 of the Taxation (Cross-border Trade) Act 2018. An agent who declares goods without proper authority becomes liable for the import duty themselves. So no reputable broker will submit your declaration without one.

For you, the practical point is timing. A lorry at the port with no POA on file is a lorry that waits. Sign before the goods are loaded and nobody has to chase a signature while the driver is on the clock.

HMRC can also ask to see the authorisation, so keep a copy with your import records.

Direct representation: we file, you remain the importer

Our POA appoints Bright Customs as your direct representative. We make the declaration in your name, using your EORI number. You remain the importer.

In practice the split is simple. We are responsible for filing correctly from what you give us. You are responsble for what you give us: the commodity codes, values, origin and descriptions on your documents.

The form also allows us to use a sub-agent, on the same direct basis, where a port or route requires it.

Single clearance or recurring permission

The form asks how long the authority should last. Both options are valid. The right one depends on how often you import.

 

 

Single clearance

Recurring permission

Covers

One shipment

Every shipment you ask us to clear, until you cancel

Suits

A one-off purchase, a trial order, project cargo, or a first job to test our service

Regular imports, from one supplier or many

Next shipment

You sign a new POA

You send the documents and we start

Your control

Authority ends with that clearance

Cancel at any time by email

 

Recurring permision is not an open mandate.We still clear only the shipments you send us documents for.

If you import more than a few times a year, recurring is usually the practical choice. It saves a signature per shipment and removes a common cause of delay: the director who must sign is travelling on the day the goods land.

PVA: decide before the goods arrive

Postponed VAT accounting (PVA) lets a UK VAT-registered business declare and recover import VAT on the same VAT Return, instead of paying it at the border and reclaiming it later. On a consignment worth £50,000, that is roughly £10,000 of VAT at 20% that never has to leave your bank account.

You do not need HMRC's approval to use PVA. Your agent, however, needs your decision. HMRC's guidance, updated in June 2025, says the agent must hold your written confirmation before making a declaration with PVA (HMRC: account for import VAT on your VAT Return).

That is why our POA asks: "Are you using Postponed VAT Accounting for your GB import?" Your answer is the written instruction. Three things to know before you tick the box:

  • The choice is fixed at submission. HMRC does not let you change how import VAT is accounted for once the declaration is lodged.
  • Your VAT number goes on the declaration. The number you enter on the POA must be correct.
  • The statements are yours to collect. Each month you download your postponed import VAT statement from the Customs Declaration Service. It is usually ready by the 10th working day and stays online for six months (HMRC: get your statement).

If you answer No, import VAT is paid at import, through a deferment account or immediate payment, and reclaimed later against your C79 certificate.

Whether PVA suits your business is a decision for you and your accountant. We declare what you instruct.

What else the form asks, and why

Every field on the POA ends up on a declaration or protects you when a query comes up.

On the form

Why we need it

EORI number

Identifies you as the importer on the declaration.

VAT number

Goes on the declaration when you use PVA.

Duty deferment account, if you have one

Lets duty be charged to your own account. You also add us as an authority in your HMRC customs financial dashboard (HMRC: manage your import duties and VAT accounts).

Company name, address and registration number

Confirms which legal entity is giving the authority.

"Are the goods subject to controls or licences?"

Controlled goods need extra codes and documents.

Name, phone and email of the person signing

Someone with authority to sign for the company and a named contact when a clearance query needs a fast answer.

What a POA does not do

  • It does not transfer your liability. Under direct representation the customs debt stays with the importer.
  • It does not replace your own checks. HMRC states that you remain responsible for due diligence on your declarations, even when an agent files them.
  • It does not open your bank account or your Government Gateway to us. We quote only the EORI, VAT and deferment numbers you enter on the form.
  • It does not tie you in. You can cancel at any time by emailing info@brightcustoms.co.uk.

Before your first shipment

Five steps, best done before your supplier loads the goods:

  1. Check you have a GB EORI number.
  2. Agree the VAT treatment with your accountant: PVA, or pay at import.
  3. Choose single clearance or recurring permission.
  4. Sign the POA online at brightcustoms.co.uk/poa. It is completed and signed on screen, with no printing or scanning.
  5. Send us the commercial invoice and packing list, and tell us where and when the goods arrive.

Questions before you sign? Call +44 113 403 50 43 or email info@brightcustoms.co.uk.

 

 

 

This article is general information and is not tax or legal advice.

Call us