Scope
This PAS is intended for use by customs intermediaries to specify how they facilitate the preparation and submission of customs declarations on the behalf of others.
This PAS is for use at organizational level, rather than for use by individuals within an organization (except in the case of sole traders). It covers:
a) due diligence;
b) continuing professional development (CPD);
c) systems, processes and data;
d) complaints resolution;
e) standard operating procedures (SOPs); and
f) transparency.
This PAS might be of interest to anyone engaging a customs intermediary and other parties in international trade supply chains.
This PAS is not intended for use by other types of intermediary whose work does not relate to the preparation and submission of customs declarations. It is not intended to cover other aspects of the tax or non-customs border regimes. It is for use and application in the UK only.
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