Customs agent
A customs agent (customs agency) clears goods on behalf of an economic operator (e.g. a sender, freight forwarder or logistics company). He is also known as Customs Broker (US) or Customs Agent (EU) .
Right of representation
According to Section 5 of the Customs Code , anyone can be represented to the customs authorities of the EU countries for procedural acts under customs law. A distinction is made between direct representation, in which the representative acts on behalf of and on behalf of another, and indirect representation, in which the representative acts in his own name but on behalf of a third party. The representative must be resident in the community area. In addition, each member state can restrict the authorization of customs brokers to customs agents based in the respective member state. Germany waived this option.
Professional career
Customs agent is not an apprenticeship in Germany . I. d. Usually they are merchants from various fields who specialize as customs agents. This happens either through learning in the company of a customs agent and / or through further training with mostly private educational institutions.
Agency business
Smaller customs agents mostly concentrate on a specific border crossing (e.g. Germany - Switzerland) or a specific region and are in close contact with the customs authorities. Larger customs agents are represented at several important locations (e.g. Hamburg and Frankfurt am Main) and have other logistical services in their portfolio in addition to pure customs clearance.
Duties of the customs broker
The customs agent handles all activities that may be associated with customs clearance. This often leads to interdisciplinary links with other institutions (e.g. IHK, BAFA, STABA). The following activities can be understood as frequently occurring standard activities, but are by no means complete.
- Import and export formalities
- Export clearances
- Advice on customs and foreign trade issues
- Customs clearances for the free movement of non-Community goods
- manual individual customs clearance
- Collective customs declarations
- EDP-supported registrations via Atlas
- Customs procedures with economic importance (for example processing traffic )
- statistical declarations ( Intrastat )
- Temporary import and export
- Lists for VAT advance returns and quarterly reports
- Disposition and neutralization at the borders
- Creation of transit documents
- Application for licenses and monitoring documents
- Application for binding tariff information
- Fiscal Representation
- Organization of customs and veterinary controls
- Management of bonded warehouses