A direct representative of an importer
- can lodge customs declarations in the name of and on behalf of the importer.
- is responsible for customs debt only in situations where they were aware or should have been aware of the incorrectness of information provided in the customs declaration.
Otherwise, the importer alone is responsible for the customs debt and any post-clearance liabilities.
An authorisation is not necessary
For direct representation, the representative does not have to apply for an authorisation from Customs (authorisation for comprehensive guarantee). The term of payment and other benefits are determined by the importer’s authorisations, and Customs will send any periodic filings to the importer.