AI agents for business finance: what they can and can't do
What AI agents can do in bookkeeping, close, collections and compliance today, where a person must stay in charge, and how to judge a product.
The short answer
A UK customs broker (customs agent) makes your import declaration, works out duty and VAT from your commodity codes and handles border paperwork, acting for you either directly (in your name) or indirectly (in their own name). You must give written instructions saying which, the broker must be established in Great Britain or Northern Ireland, and you stay responsible for the accuracy of what is declared.
GOV.UK's import guide notes that most businesses importing into the UK use a customs agent or transporter rather than making declarations themselves. For a small business bringing goods from Nigeria, a good broker saves time and avoids the costly errors that hold up shipments. A poor one can leave you with penalties for mistakes made in your name.
Who does what
| Role | What they usually do |
|---|---|
| Customs agent or broker | Makes import declarations, classifies goods, calculates duty and VAT, handles queries from HMRC and Border Force |
| Freight forwarder | Books air or sea transport and often offers customs clearance as part of the service |
| Express operator (courier) | Moves parcels and handles customs as part of the delivery |
| Nigerian exporter or its agent | Prepares the export declaration and any Nigerian licences or certificates |
GOV.UK points to HMRC's register of customs agents and express operators for brokers, to the British International Freight Association (BIFA) and the Institute of Export for forwarders, and to the Association of International Courier and Express Services (AICES) for express operators.
Direct and indirect representation
HMRC guidance (updated 6 February 2025) says your written instructions must state whether the representative acts directly or indirectly.
- Direct representation: the broker declares in your name. HMRC clarified in April 2021 that a direct representative making declarations in your name is not, in set circumstances, held jointly liable.
- Indirect representation: the broker declares in its own name on your behalf. HMRC says who is liable depends on the services provided, what you ask the representative to do and your commercial agreement, so ask the broker to set out its position in writing.
Whoever you appoint, HMRC says you remain responsible for due diligence on your declarations. Since 1 January 2021, representatives must be established in Great Britain or Northern Ireland.
What the broker needs from you
- Your GB EORI number; see EORI numbers.
- The commercial invoice from the Nigerian supplier, with a clear description, quantity, value and currency.
- The packing list and the air waybill or bill of lading.
- Commodity codes, if you have them; check them yourself too: finding the commodity code.
- Proof of origin if you are claiming the DCTS preference for Nigeria.
- Any licences or certificates, such as CITES permits or health documents for high-risk foods.
- Whether you are VAT-registered and want postponed VAT accounting.
Food imports
High-risk foods such as egusi need pre-notification through IPAFFS at least one working day before arrival. Agree in writing whether you or the broker files it; see IPAFFS pre-notification.
What it costs
GOV.UK does not set broker fees; they are commercial. Ask for a written quote that lists each charge separately. Typical items to ask about:
- A fee per declaration, and whether extra lines or commodity codes cost more.
- Disbursement or deferment charges if the broker pays duty and VAT for you.
- Fees for handling border control post checks, IPAFFS filings or licences.
- Storage, handling and delivery if the broker also moves the goods.
Compare quotes on the same shipment description. A low declaration fee can come with high disbursement charges.
How to choose
- Check the broker is on HMRC's register or a member of a trade body such as BIFA.
- Ask whether they regularly clear goods from Nigeria and the product types you import.
- Get the representation terms and fees in writing, and keep a copy, as HMRC advises.
- Ask who files IPAFFS, who handles border checks and how they report delays.
Doing it yourself
Some small importers make their own declarations. That can work for regular, simple shipments of a few product lines, but it means learning the declaration system, classification and the rules for any controlled goods. GOV.UK's import guide lists the stages: getting an EORI number, checking the seller's export paperwork, finding the commodity code, valuing the goods, checking reliefs and licences, clearing customs, reclaiming VAT and keeping records. Many importers start with a broker and keep the broker's declarations as worked examples before deciding whether to take any of the work in-house.
Red flags
- A broker that will not put the representation terms in writing.
- A quote that is a single figure with no breakdown.
- Pressure to under-declare value or describe goods vaguely to "save duty"; you remain responsible for what is declared.
Where Pryme fits
Brokers bill in pounds while suppliers are paid in naira or dollars. A Pryme Business Account holds GBP, NGN and USD, and the Finance agent can match broker invoices to shipments for you to approve. This page is general information, not legal advice.
Questions people ask
Do I need a customs broker to import from Nigeria?
No, you can make the declaration yourself, but GOV.UK notes most businesses use an agent or transporter.
What is the difference between direct and indirect representation?
A direct representative declares in your name; an indirect representative declares in its own name on your behalf. Liability depends on the services and your agreement.
Am I still responsible if my broker makes a mistake?
HMRC says you remain responsible for due diligence on your declarations, and liability depends on the representation and your agreement.
How do I find a customs broker?
Use HMRC's register of customs agents and express operators, or the BIFA and Institute of Export directories for forwarders.
Sources
- HMRC on GOV.UK: Get someone to deal with customs for you (updated 6 Feb 2025) · accessed Oct 2026
- GOV.UK: Import goods into the UK, step by step (updated 1 Jun 2026) · accessed Oct 2026
- GOV.UK: Importing live animals, animal products and high risk food and feed of non-animal origin from non-EU countries (updated 28 Jan 2025) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.