Customs Representative
Transport & logisticsArt. 18-19 – Regulation (EU) No 952/2013 (UCC)
PL: Przedstawiciel celny | DE: Zollvertreter
Definition
A customs representative is a person authorised to perform customs acts and formalities on behalf of another person (Art. 18 UCC). In practice, customs representatives are customs agents — employees of customs agencies who have passed a state examination and hold appropriate qualifications.
The UCC distinguishes two types of customs representation: direct — the representative acts in the name and on behalf of the principal. The principal appears as the declarant. The representative is responsible for the correctness of the declaration, but the customs debtor is the principal. Indirect — the representative acts in their own name but on behalf of the principal. The representative appears as the declarant and becomes a joint customs debtor together with the principal.
A customs representative must be established within the EU customs territory. Using a customs representative is particularly important for companies without their own customs department or importing goods with complex tariff classification.
The UCC distinguishes two types of customs representation: direct — the representative acts in the name and on behalf of the principal. The principal appears as the declarant. The representative is responsible for the correctness of the declaration, but the customs debtor is the principal. Indirect — the representative acts in their own name but on behalf of the principal. The representative appears as the declarant and becomes a joint customs debtor together with the principal.
A customs representative must be established within the EU customs territory. Using a customs representative is particularly important for companies without their own customs department or importing goods with complex tariff classification.