A customs representative always needs a written mandate from the holder of the goods to be able to declare goods. If no mandate is available, the representative will be seen as acting in their own name and on their own behalf. This means that the representative is responsible for the incurring customs debt as well as for the declaration containing correct and complete information on the consignment.
It is especially important that the representative have a mandate, when the goods being delivered have been cleared through customs; i.e. under DDP (Delivered Duty Paid) terms. When goods are ordered with DDP terms, the seller generally takes care of the export and import formalities of the whole transport process as well as pays the duties and taxes. However, it must be remembered that the seller cannot act as declarant. According to the Union Customs Code, the declarant must always be a company located in the European Union.
Even though the representative often receives the assignment from the seller, the representative must have a mandate from the holder of the goods, so that they can make a customs declaration on the holder’s behalf. The declarant of the customs clearances is determined by the mandate. The declarant is responsible for the incurring customs debt, the accuracy and completeness of the information in the declaration as well as for the authenticity, correctness and validity of any documents supporting the declaration. Typically, the declared importer or their representative is the holder of the goods, depending on the type of representation.
However, if the representative does not have a mandate granted by the holder of the goods, the representative is responsible for all obligations concerning the customs clearances, such as; the authenticity, correctness and validity of the customs declaration and its appendices. The representative is also responsible for possible duties and tax consequences of a post-clearance control by Customs.
More information: yritysneuvonta.lupa-asiakkaat(at)tulli.fi
