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Customs duty - duty deferment - importer's representative put own name as “declarant/representative” on entry form - whether representative liable for unpaid duty - whether direct or indirect representative - whether deemed to act on own behalf - Community Customs Code, Council Regulation 2913/92/EEC arts 4, 5, 201, 213

S Ltd's business was the provision of storage (including bonded storage) services, and the preparation of documents on behalf of clients to enable Customs to collect customs duty and VAT. S Ltd obtained leave to operate a simplified scheduling procedure. Under the procedure goods in a warehouse which have not borne customs duty may be released by entries on a schedule without being presented to Customs. At the end of each month a summary of the schedule and a C88 form are submitted to Customs. All duty must be paid monthly through a deferment account. A, a partnership, became a client of S Ltd under a standard contract. A wished to take advantage