Customs representation authorises a customs agent to lodge a declaration on the client behalf. In direct representation the agent acts in the name of and for the client, who bears the liability. In indirect representation the agent acts in their own name but for the client, and is jointly liable. This is general information, not legal advice.
Key differences
- Direct: the agent in the client name; liability rests with the client.
- Indirect: the agent in their own name, for the client; joint liability.
- Without authorisation the agent cannot lodge a declaration for the client.
- The scope of authorisation covers the stated procedures and documents.
Customs representative is a person authorised to carry out customs formalities on another person behalf, under the Union Customs Code (UCC).
See customs clearance and services.
