A direct representative
- can lodge customs declarations in the name of and on behalf of his principal.
- 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 client alone is responsible for the possible customs debt and post-clearance.
An authorisation is not necessary
For direct representation, the representative does not have to apply for an authorisation from Customs (authorisation for comprehensive guarantee). In direct representation, the payment period and other benefits are based on the principal’s authorisations, and the possible periodic filing is addressed and sent to the principal.