Customs representation in the EU

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Aprašymas

It is set out in Article 18 of the Union Customs Code that any person may appoint a customs representative. 

Watch the video and learn about:

  • The types of customs representation: self, direct, indirect
  • The definition of the declarant
  • Who is responsible for meeting all the obligations arising from the declaration

Prieiga prie resursų suteikiama įsigijus kursą.

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Panašus turinys

Case law
icon
Local rules vs EU freedoms: Italian case law on customs representatives
2025-04-06

Rules on customs representation, as part of customs law, are an exceptional competence of the EU. However, the EU lays down general provisions and leaves considerable discretion to the Member … States in this area. This article examines a recent case in which the EU Court of Justice assessed whether Italian legislation governing the activities of customs agents was compatible with EU law.

Dr Ilona Mishchenko

€
customs brokers, law
Case law
icon
Local rules vs EU freedoms: Italian case law on customs representatives
2025-04-06

Rules on customs representation, as part of customs law, are an exceptional competence of the EU. However, the EU lays down general provisions and leaves considerable discretion to the Member States in this area. This article examines a recent case in which the EU Court of Justice assessed whether Italian legislation governing the activities of customs agents was compatible with EU law.

Dr Ilona Mishchenko

€
customs brokers, law
Perspective
icon
The long and winding road: pursuing a bad trade decision by a customs officer in the United States
2025-01-23

In the US, the law allows an importer to contest adverse decisions on their customs entries for a number of reasons including differences in appraised value, classification and rate of duty, … exclusion from entry and refusal to pay a drawback claim. Anyone who either advises importers or directly pursues what they believe have been incorrect trade decisions made by U.S. Customs and Protection (CBP) knows that the processes can not only be frustrating but also prohibitively expensive.

Ira Reese

€
customs brokers, law
Perspective
icon
The long and winding road: pursuing a bad trade decision by a customs officer in the United States
2025-01-23

In the US, the law allows an importer to contest adverse decisions on their customs entries for a number of reasons including differences in appraised value, classification and rate of duty, exclusion from entry and refusal to pay a drawback claim. Anyone who either advises importers or directly pursues what they believe have been incorrect trade decisions made by U.S. Customs and Protection (CBP) knows that the processes can not only be frustrating but also prohibitively expensive.

Ira Reese

€
customs brokers, law
Topic spotlight
icon
How to build relationship with a customs broker: Step-by-step instructions from a customs official
2024-03-10

Finding the right customs broker can be a huge problem for traders. One may seem to be "your" person, but they may misunderstand you or not listen to you. Another may not have the proper level … of knowledge and so on. This article is designed to help you with this search and selection process. You will find answers to the most important questions to ask when looking for a helpful broker.

Rizwan Mahmood

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Topic spotlight
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How to build relationship with a customs broker: Step-by-step instructions from a customs official
2024-03-10

Finding the right customs broker can be a huge problem for traders. One may seem to be "your" person, but they may misunderstand you or not listen to you. Another may not have the proper level of knowledge and so on. This article is designed to help you with this search and selection process. You will find answers to the most important questions to ask when looking for a helpful broker.

Rizwan Mahmood

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customs brokers
Country update
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The future of customs intermediaries in the UK - overview
2024-01-28

Recognising the critical role that customs intermediaries play in enabling international trade for UK businesses, the government issued a consultation that sought feedback on the concept of introducing … a voluntary standard. The final phase of the consultation process concluded in August 2023. A significant consensus emerged among stakeholders on the idea of introducing a voluntary standard for customs intermediaries.

Ilona Kawka

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customs brokers
Country update
icon
The future of customs intermediaries in the UK - overview
2024-01-28

Recognising the critical role that customs intermediaries play in enabling international trade for UK businesses, the government issued a consultation that sought feedback on the concept of introducing a voluntary standard. The final phase of the consultation process concluded in August 2023. A significant consensus emerged among stakeholders on the idea of introducing a voluntary standard for customs intermediaries.

Ilona Kawka

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customs brokers
Explainer
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Customs brokers in Europe: Shaping and establishing a future-proof role
2024-01-28

Case law tells us how importing and exporting SMEs, which do not have in-house customs expertise, understand their role and responsibilities, as well as those of a customs broker. Often, when … a dispute arises with customs over penalties imposed on an importer or exporter for an offence, the company claims that it was confident that it had properly fulfilled its obligations by entrusting customs clearance to a professional service provider - the customs broker. The company therefore learns the hard way about its customs-related responsibilities and obligations. What role does the customs broker play in preventing such situations? In this article, we argue that customs brokers need to take on the role of proactive educator and suggest a way to do this.

Enrika Naujokė

€
customs brokers
Explainer
icon
Customs brokers in Europe: Shaping and establishing a future-proof role
2024-01-28

Case law tells us how importing and exporting SMEs, which do not have in-house customs expertise, understand their role and responsibilities, as well as those of a customs broker. Often, when a dispute arises with customs over penalties imposed on an importer or exporter for an offence, the company claims that it was confident that it had properly fulfilled its obligations by entrusting customs clearance to a professional service provider - the customs broker. The company therefore learns the hard way about its customs-related responsibilities and obligations. What role does the customs broker play in preventing such situations? In this article, we argue that customs brokers need to take on the role of proactive educator and suggest a way to do this.

Enrika Naujokė

€
customs brokers
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