An indirect representative of an importer
- lodges customs declarations on behalf of the importer, but in their own name
- acts under the same responsibility as the importer.
The importer and the indirect representative are jointly responsible for the customs debt (including post-clearance). However, Customs aims the collection measures primarily at the representative. The importer is subjected to collection measures only if the indirect representative is found to be insolvent.
Acting as an indirect representative is possible in the procedure for release for free circulation, but not in the special procedures for import, that is, specific use (temporary admission and end-use) and processing (inward and outward processing).
Authorisation must be applied for if a period of payment is desired
If the representative wants a period for payment for the import costs, they must apply for authorisations for comprehensive guarantee and for payment deferment from Customs. The desired forms of representation must be indicated in the application. More information on how to apply for the authorisations for comprehensive guarantee and payment deferment.
Customs requires the representative to lodge a guarantee for the debt and sends the periodic filing to the representative.
Reservation of a guarantee when releasing goods for free circulation
An amount corresponding to the customs debt is reserved as guarantee from the general import guarantee in connection with customs clearance. The reserved amount is released when the debt is paid (a delay of at least 1-2 days may occur from the time of payment).
Guarantee is reserved for customs debt in an amount of 30 % or 100 %. The amount of guarantee for VAT is 0 %.
Guarantee reservation for debt in different guarantee categories:
|Release for free circulation||Guarantee category||
|AEOC||AB||30 %||0 %|
|Others||AA||100 %||0 %|