Customs broker

Role and status

A customs broker (or customs representative) is a licensed professional authorised to carry out customs formalities on behalf of third parties. Under the Union Customs Code (UCC), they are designated as a customs representative and may act in:

• Direct representation: acts in the name and on behalf of the principal (who remains the declarant)
• Indirect representation: acts in their own name but on behalf of the principal (becomes jointly liable for duties and taxes)

EU regulatory framework

Since the UCC (Article 18), a customs representative must:

• Be established within the customs territory of the Union
• Be registered with customs authorities (EORI number)
• Have the required professional competence (according to national criteria)

Services provided

• Customs declarations (import, export, transit)
• Tariff classification of goods
• Determination of origin and customs value
• Management of customs procedures (inward/outward processing, warehousing, temporary admission)
• Advisory on customs regulations and optimisation

Key watch points

• The customs representative bears liability (criminal and fiscal) in case of false declaration
• In indirect representation, they are jointly liable for payment of duties and taxes
• Ensure the representation mandate is clearly established in writing (UCC Article 19)
• AEO-certified brokers offer additional guarantees and faster processing