Representative in customs transactions
A representative can be a direct representative, an indirect representative or a direct representative with the responsibility of a guarantor.
Acting as a direct representative with the responsibility of a guarantor requires a specific general guarantee undertaking. Moreover, Customs requires the representative to present a decision on issuing a general guarantee undertaking made at a shareholders’ meeting, unless the customer’s line of business involves the issuing of guarantees as stated in the Trade Register.
A customer entered in the customer register of Finnish Customs as a direct representative with the responsibility of a guarantor can also act as an indirect or direct representative. An indirect representative can also act as a direct representative. Acting as an indirect representative does not require a comprehensive guarantee authorisation, and direct representatives are not entered in the customer register.
When acting both with the responsibility of a guarantor and as an indirect representative, the customer must notify Customs as to how the comprehensive guarantee will be divided for different types of representation.