Using a representative

Direct representation

• A direct representative lodges customs declarations in the name of and on behalf of the importer.
• The direct representative is responsible for the customs debt only insofar as they were aware or should have been aware of the incorrectness of information provided in the customs declaration. Otherwise, the importer is solely responsible for the customs debt and any post-clearance duties due.
• The term of payment and other benefits of direct representation are determined by the importer’s authorisations. Customs sends the periodic filing (consolidated invoice), if any, to the importer.
• Direct representation can be used in all procedures.
• No authorisation from Customs is needed.

Indirect representation 

• An indirect representative lodges customs declarations on behalf of a client, but in their own name. This means that the representative acts under the same responsibility as the importer.
• The importer and the indirect representative are jointly responsible for the customs debt (including post-clearance duties).
• Guarantees required for debt or liability are collected from the indirect representative. The periodic filing is also sent to the representative
• If the representative wants a period for payment for the import costs, they must apply for the comprehensive guarantee authorisation and payment deferment authorisation from Customs. In the application, indicate the appropriate types of representation.
• Customs directs its debt collection measures primarily at the indirect representative. The principal of the indirect representative is only subjected to collection measures if the indirect representative is found to be insolvent.

You can’t use indirect representation in the following situations

• Special procedures for import
• An additional procedure code chosen for another customs procedure may prevent the use of indirect representation. If you need an authorisation to use the additional procedure code, the representative must always have the authorisation in indirect representation.

Direct representation under the guarantor’s responsibility 

• A direct representative under the guarantor’s responsibility lodges customs declarations on behalf of the importer.
• Direct representation under the guarantor’s responsibility requires a specific general guarantee undertaking, based on which the representative is responsible for paying the customs duties and taxes. A reservation made in the guarantee management system concerns the comprehensive guarantee of the representative.
• As guarantor, the direct representative is not responsible, for any post-clearance liabilities if they were unaware or should have been unaware of the incorrectness of information provided in the customs declaration.
• If the representative provides a limited guarantee undertaking for direct representation under the guarantor’s responsibility, the representative’s responsibility is limited to no more than double the amount of the provided guarantee.

Direct representation and indirect representation can be used in export. The exporter and the representative choose the type of representation to be used in the export declaration.

Direct representation

A direct representative lodges customs declarations in the name and on behalf of the exporter.

• In the customs declaration, code 2 is provided as the type of representation.

Either the exporter or the representative can request amendment of the declaration after release for the export procedure. If the declaration gives cause to any sanctions, e.g. a penalty fee, Customs imposes the sanction directly on the exporter.

Direct representation must be used in export declarations for discharging inward processing or for starting outward processing.

Indirect representation

Indirect representatives lodge customs declarations in their own name and on behalf of the exporter.

• In the customs declaration, code 3 is provided as the type of representation.

Indirect representation can’t be used in export declarations for discharging inward processing or for starting outward processing.

Only the representative that lodged the declaration can request amendment of the declaration after release for the export procedure. If the declaration gives cause to any sanctions, e.g. a penalty fee, Customs imposes the sanction primarily on the representative that lodged the declaration.

In transit, only a direct representative can be used to lodge declarations. Representation is always carried out with the transit principal’s guarantee. Indirect representation is not applicable for the transit procedure.

In the case of a private customs warehouse, only the authorisation holder (declarant) can lodge a customs declaration for customs warehousing. The authorisation holder can use a representative and only direct representation is possible. A direct representative lodges customs declarations on behalf of and in the name of the declarant. The declarant is responsible for the correctness of the details provided.

In the case of a public customs warehouse, the authorisation holder or any other person can lodge a customs declaration for customs warehousing. Direct representation and indirect representation are possible.

The carrier is responsible for lodging entry and exit declarations. The carrier can use a representative to submit the declarations.

Intrastat data providers can completely or partially assign the lodgement of statistical declarations to a representative. Read more about using a representative to lodge Intrastat declarations