Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what guidance HMRC has issued to freight forwarders and customs agents on the steps they should take to verify the genuine UK establishment status of importers before submitting indirect customs declarations; and whether HMRC has provided any tool enabling agents to make such verification in real time at the point of submission.

HMRC has published GOV.UK guidance which allows businesses to check if they meet the criteria for UK establishment for customs purposes: https://www.gov.uk/guidance/check-if-youre-established-in-the-uk-or-eu-for-customs.

This guidance is intended to support the practical application of the legal establishment criteria and enables businesses, including customs agents, to assess whether the traders they represent meet the criteria for UK establishment under UK customs law.