An indirect representative lodges customs declarations on behalf of a client, but in their own name. An indirect representative acts under the same responsibility as the holder of the goods.
The client of an indirect representative is also responsible for the customs debt (including post-clearance) in the same way as the indirect representative. However, Customs collects debt mainly from the indirect representative. The client of an indirect representative is subjected to collection measures only if the indirect representative is found to be insolvent.
Guarantees required for debt or liability are collected from the indirect representative. When the customs declaration is lodged by an agent acting as an indirect representative, the periodic filing is addressed and sent to the agent.
Indirect representation is not possible as concerns special procedures within import. These are specific use (temporary admission and end-use) as well as processing (inward and outward processing), or when using national procedure codes for other customs procedures.
Release into 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 %|