Four common misconceptions in the relationship between importers and customs brokers

Image by Florian Godfroid from Pixabay
- Market: EU - European Union Europe North America
- Copyright of the journal: Lithuanian Customs Practitioners Association
Image by Florian Godfroid from Pixabay
OR
Continue reading this article
Additionally, for all newcomers we give 5 paid articles for free.
The previous article highlighted the role of the customs broker in checking compliance and lodging a customs declaration. There is much more that customs brokers do and/or can do in regard to … adapting their services to meet the challenges of an ever-changing trading and regulatory environment. We share views and news on various aspects of the profession in the UK, Germany and Canada.
Arne Mielken
The previous article highlighted the role of the customs broker in checking compliance and lodging a customs declaration. There is much more that customs brokers do and/or can do in regard to adapting their services to meet the challenges of an ever-changing trading and regulatory environment. We share views and news on various aspects of the profession in the UK, Germany and Canada.
Arne Mielken
The importance of the customs broker’s profession (also called ‘customs representatives’, ‘customs agents’) is growing in the supply chain. In the complex and ever-changing legal, technological, … and geopolitical environment, they serve traders, customs and society by acting as a trade compliance checkpoint before submitting data to customs. Knowledge and ethical requirements are very high; therefore, the standardisation theme is topical. We look at some standards and provide an overview of the national differences of several EU member states and share some related thoughts.
Assoc Prof Dr Momchil Antov
The importance of the customs broker’s profession (also called ‘customs representatives’, ‘customs agents’) is growing in the supply chain. In the complex and ever-changing legal, technological, and geopolitical environment, they serve traders, customs and society by acting as a trade compliance checkpoint before submitting data to customs. Knowledge and ethical requirements are very high; therefore, the standardisation theme is topical. We look at some standards and provide an overview of the national differences of several EU member states and share some related thoughts.
Assoc Prof Dr Momchil Antov
This article looks at how Singapore Customs strives to bring efficiency in the management of trade operations to lower their impact on the environment as well as at the initiatives it has taken … to support environmental policies.
This article looks at how Singapore Customs strives to bring efficiency in the management of trade operations to lower their impact on the environment as well as at the initiatives it has taken to support environmental policies.
According to Article 18 of the Union Customs Code (UCC), the customs representative may carry out customs formalities by direct or indirect representation. Regardless of the method of representation … chosen, the representation contract remains a mandate contract, which obliges the importer to guarantee the customs representative the payment of import duties and taxes incurred by the operation. The choice of the mode of representation, on the other hand, is important when the importer has disappeared (or become insolvent) and has left the customs representative alone to deal with customs. Indeed, if the representative has acted as an indirect representative, the administration can claim payment of the entire debt from him... except perhaps in the case of VAT, because, according to the CJEU, solidarity in VAT matters is not automatically established.
Anouck-Préscillia Biernaux
According to Article 18 of the Union Customs Code (UCC), the customs representative may carry out customs formalities by direct or indirect representation. Regardless of the method of representation chosen, the representation contract remains a mandate contract, which obliges the importer to guarantee the customs representative the payment of import duties and taxes incurred by the operation. The choice of the mode of representation, on the other hand, is important when the importer has disappeared (or become insolvent) and has left the customs representative alone to deal with customs. Indeed, if the representative has acted as an indirect representative, the administration can claim payment of the entire debt from him... except perhaps in the case of VAT, because, according to the CJEU, solidarity in VAT matters is not automatically established.
Anouck-Préscillia Biernaux
Atstovas muitinėje gali atstovauti klientą muitinėje tiesiogiai arba netiesiogiai. Pastaruoju atveju atstovas yra solidariai atsakingas už skolą muitinei. Europos Sąjungos Teisingumo Teismas … (ESTT) aktualiai išnagrinėtoje byloje atsakė į klausimą, ar netiesioginis atstovas solidariai atsako ne tik už muito, bet ir importo PVM sumokėjimą.
Jurgita Stanienė
Atstovas muitinėje gali atstovauti klientą muitinėje tiesiogiai arba netiesiogiai. Pastaruoju atveju atstovas yra solidariai atsakingas už skolą muitinei. Europos Sąjungos Teisingumo Teismas (ESTT) aktualiai išnagrinėtoje byloje atsakė į klausimą, ar netiesioginis atstovas solidariai atsako ne tik už muito, bet ir importo PVM sumokėjimą.
Jurgita Stanienė
* Mandatory fields
By signing up you agree to the Terms of Use and Privacy Policy
or Sign up
Already have an account? Login here
Already have an account? Login here
or Sign up
Comments ()
To post a comment you need to