RDE (Registered Customs Representative)
Professional registered with customs authorized to carry out customs formalities on behalf of third parties.
RDE — Registered Customs Representative
The RDE is the status which has replaced that of approved customs broker since the entry into force of the Union Customs Code (UCC) in 2016. The RDE is a natural or legal person registered with the customs authorities to carry out customs formalities on behalf of others.
Registration conditions
The RDE must be established in the customs territory of the EU, have professional skills in customs matters and have not committed any serious or repeated infringement of customs or tax legislation.
Types of representation
- Direct representation: the RDE acts in the name and on behalf of the principal. Only the principal is the debtor.
- Indirect representation: the RDE acts in its own name but on behalf of the principal. The RDE is joint and several debtor of duties and taxes.
Responsibility
The RDE assumes professional responsibility for the accuracy of the data declared. In indirect representation, its financial responsibility is directly incurred.
Distinction with the customs broker
The term “approved customs broker” remains commonly used in practice, but the legal framework is now that of RDE within the meaning of the UCC.