Customs representation
Mandate by which an operator entrusts a third party with carrying out customs formalities on their behalf.
Customs representation is the legal mechanism by which one person (the representative) performs customs acts and formalities on behalf of another person (the person represented). The UCC distinguishes two forms of representation with very different legal consequences.
In direct representation, the representative acts in the name and on behalf of the person represented. The person represented (importer/exporter) is the declarant and bears responsibility for the customs debt. The representative is nevertheless jointly liable for elements they knew or should have known.
In indirect representation, the representative acts in their own name but on behalf of the person represented. The representative is themselves the declarant and assumes joint and several liability for the customs debt with the person represented. This mode is riskier for the representative but sometimes necessary when the person represented is not established in the EU.
Customs representation is regulated in each Member State. In France, it is performed by licensed customs brokers (or registered customs representatives - RDE). The UCC has liberalised access to this profession by removing the requirement to be established in the Member State where the declaration is lodged.