GlossarioIT1 min readAggiornato: 14 set 2026
Customs representation
Customs representation means a third party – usually a freight forwarder, customs broker or authorised economic operator – handles customs formalities on behalf of an importer or exporter.
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Fonte: Verordnung (EU) Nr. 952/2013 (Unionszollkodex), Art. 18, 19, 77 und 84; Europäische Kommission, «Customs Debt – Quick Info»; Frachtportal-News «Nachträgliche Zollforderungen in Polen» (14.09.2026)
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Definizione & Spiegazione
Customs representation means a third party – usually a freight forwarder, customs broker or authorised economic operator – handles customs formalities on behalf of an importer or exporter. The Union Customs Code recognises two forms, and the difference decides who is liable. Under direct representation the representative files in the name of and on behalf of the represented person, who remains the customs debtor. Under indirect representation the representative files in their own name but on behalf of the represented person, becoming a customs debtor themselves and jointly and severally liable for duties, import taxes and any subsequent claims. Parties established outside the EU often have no choice but indirect representation, since they cannot act as declarant. What matters for the representative is therefore which form the power of attorney actually grants, whether the principal's data was plausibility-checked, and whether the file would survive a later audit: anyone who supplied information and knew, or ought reasonably to have known, that it was incorrect can also become a customs debtor. Not to be confused with fiscal representation, which covers VAT registration and settlement only.
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