Basic principles of indirect representation

Indirect representation means that a customs dispatching agent files a declaration in his own name, but payable by the exporter. Bear in mind the following:

• The Customs dispatching agent must have a Customs dispatching agent Permit.
• The exporter must authorise the Customs dispatching agent in writing to act on behalf of the exporter.
• The Customs dispatching agent is the declarant; the declaration is in the Customs dispatching agent’s name. This means that the Customs dispatching agent:
  • is responsible for the contents of the declaration
  • is also liable for compliance with the obligations related to filing the declaration.
• The exporter is responsible for compliance with the special obligations arising from Customs’ acceptance of the declaration, because the declaration is filed for the exporter’s account. This also means that the exporter is the joint debtor regarding any Customs debt resulting from the declaration.
• The Customs dispatching agent must keep records of the declarations filed by the Customs dispatching agent.