PL: Agent celny | DE: Zollagent
Definition
A customs agent is a natural person registered on the customs agents list maintained by the Director of the Tax Administration Chamber in Warsaw. Registration requires passing an examination in customs, tax and administrative law, or holding a relevant higher education degree with professional experience. The customs agent acts as a direct or indirect customs representative.
The customs agent is responsible for the correctness of customs declarations, tariff classification, customs valuation and duty calculation. Under indirect representation, the agent bears joint liability with the importer for the customs debt. Since 1 May 2004, the profession has been deregulated in Poland – no licence is required, but registration confirms qualifications.
The customs agent is responsible for the correctness of customs declarations, tariff classification, customs valuation and duty calculation. Under indirect representation, the agent bears joint liability with the importer for the customs debt. Since 1 May 2004, the profession has been deregulated in Poland – no licence is required, but registration confirms qualifications.