GlossaryEN1 min readUpdated: Jun 13, 2026
Indirect customs representation
Indirect customs representation occurs when the customs agent or broker handles clearance in their own name and on their own account, even though they act on behalf of a principal.
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Source: https://ec.europa.eu/taxation_customs/business/customs-procedures/imports/indirect-representation_en.htm
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Definition & Explanation
Indirect customs representation occurs when the customs agent or broker handles clearance in their own name and on their own account, even though they act on behalf of a principal. Unlike direct representation, the agent becomes the legal party facing customs authorities, while the principal remains in the background. The agent assumes the customs liability and is responsible to the administration, though costs are typically recovered from the principal. This model, once common in international trade, is less frequently used today because it reduces the principal's transparency and control over customs procedures.
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