Direct and indirect customs representation

Definition

In direct representation, the customs representative acts in the name and on behalf of another person. In indirect representation, the representative acts in their own name but on behalf of the represented person. Authority, establishment and potential debtor status must be checked for each procedure.

Why does it matter?

The type of representation affects roles, liability and declaration data. A freight forwarding order alone does not automatically determine the declarant, representative or customs debtor.

Key points

• Document the representation type and authority before declaration.
• Verify EORI and master data for all parties.
• Do not confuse contractual responsibility with the customs-law role.

Practical example

A German importer authorises a customs agent for direct representation. The agent declares in the importer’s name and references the authority.

Common mistakes

• Leaving the representation type unspecified
• Using a non-established party as declarant without review
• Treating the Incoterm as the sole basis for the customs role