EU legislation on customs brokers: overall view Jerzy Szczawiński Customs Service of the Republic of Poland TAIEX Workshop on the Functioning of the Customs Broker System Baku, 7-8 April Ministry of Finance

POLAND Surces of European Union law Primary legislation - the treaties: - Founding treaties: the Treaty on the European Union and the Treaty on the Functioning of the European Union - Amending and accession treaties Primary legislation - the treaties: - Founding treaties: the Treaty on the European Union and the Treaty on the Functioning of the European Union - Amending and accession treaties Secondary legislation: - one-sided typical: regulations, directives, decisions, recommendations and opinions untypical: messages, recommendations, and white and green papers - two-sided international agreements between the EU and third countries or organizations, agreements between Member States, interinstitutional agreements, ie. contained between the EU institutions. Secondary legislation: - one-sided typical: regulations, directives, decisions, recommendations and opinions untypical: messages, recommendations, and white and green papers - two-sided international agreements between the EU and third countries or organizations, agreements between Member States, interinstitutional agreements, ie. contained between the EU institutions. Auxiliary sources: - Court of Justice - International public law - General principles of law

EU legislation National legislation The Union Customs Code Com. Delegated Regulation Com. Implementing Regulation The Union Customs Code Com. Delegated Regulation Com. Implementing Regulation EU Reg. -Parliament and Council -Commission TIR Convention Common Transit Convention TIR Convention Common Transit Convention International agreements Customs Law Implementing regulations Legislation on administrative proceedings Customs Law Implementing regulations Legislation on administrative proceedings National laws National regulations Administrative provisions Pyramid of normative acts of EU customs legislation

Provisions on customs representatives in the Union Customs Code Title I, Chapter 2, Section 2 Art. 18. Any person may appoint a customs representative: Direct customs representative acts in the name of and on behalf of another person, Direct customs representative acts in the name of and on behalf of another person, Indirect customs representative shall act in his or her own name but on behalf of another person. Indirect customs representative shall act in his or her own name but on behalf of another person. A customs representative should be established within the customs territory of the Union Exception: -where the customs representative acts on behalf of persons who are not required to be established within the customs territory of the Union. Member States may determine, in accordance with the Union law, the conditions under which a customs representative may provide services in the Member State where he or she is established. A customs representative should be established within the customs territory of the Union Exception: -where the customs representative acts on behalf of persons who are not required to be established within the customs territory of the Union. Member States may determine, in accordance with the Union law, the conditions under which a customs representative may provide services in the Member State where he or she is established.

Empowerment of the representative A customs representative should state that he or she is acting on behalf of the person represented and shall specify whether the representation is direct or indirect. Note that: Persons who fail to state that they are acting as a customs representative or who state that they are acting as a customs representative without being empowered to do so shall be deemed to be acting in their own name and on their own behalf. A customs representative should state that he or she is acting on behalf of the person represented and shall specify whether the representation is direct or indirect. Note that: Persons who fail to state that they are acting as a customs representative or who state that they are acting as a customs representative without being empowered to do so shall be deemed to be acting in their own name and on their own behalf. The customs authorities may require persons stating that they are acting as a customs representative to provide evidence of their empowerment by the person represented. The customs authorities shall not require a person acting as a customs representative, carrying out acts and formalities on a regular basis, to produce on every occasion evidence of empowerment, provided that such person is in a position to produce such evidence on request by the customs authorities. The customs authorities may require persons stating that they are acting as a customs representative to provide evidence of their empowerment by the person represented. The customs authorities shall not require a person acting as a customs representative, carrying out acts and formalities on a regular basis, to produce on every occasion evidence of empowerment, provided that such person is in a position to produce such evidence on request by the customs authorities.

Polish national legislation on representation As a rule, a representative may be any person referred to in Art. 5 (4) of the Union Customs Code. The representative may be in particular customs broker, freight forwarder, carrier. Actions taken by a representative within the scope of authorization resul in direct consequences for the authorising person. Representative may grant a further authorization to perform specific activities, with the consent of the person granting the authorization. Direct representative may only be a person (defined in the Union Customs Code) who is the customs broker or if on behalf of the person acts the authorized employee entered on the list of customs brokers. Exceptions - where the declaration: 1) relates to goods of non-commercial nature; 2) is made on behalf of the person concerned by the employee; 3) is made within the postal traffic. Direct representative may only be a person (defined in the Union Customs Code) who is the customs broker or if on behalf of the person acts the authorized employee entered on the list of customs brokers. Exceptions - where the declaration: 1) relates to goods of non-commercial nature; 2) is made on behalf of the person concerned by the employee; 3) is made within the postal traffic.

According to the Polish national law customs broker is a person entered on the list of customs brokers According to the Polish national law customs broker is a person entered on the list of customs brokers Legal requirements for entry on the list of customs agents and the rules for issuing such entries are set forth in the Customs Law The way the list of customs brokers is conducted and the manner of making an entry on the list, as well as documents attached to the application for registration, are set out in the implementing regulation Polish national legislation on customs brokers

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