Custom brokers – specialists in customs clearance Jerzy Szczawiński Customs Service of the Republic of Poland TAIEX Workshop on the Functioning of the Customs Broker System Baku, 7-8 April

Customs representatives in the Union Customs Code 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. or

Scheme of obligations related to the introduction of goods into the customs territory of the European Union Obligations on arrival:  Lodging of an entry summary declaration The declaration should be lodged by the carrier – or by customs broker acting as his representative;  Notification of arrival of a sea-going vessel or of an aircraft Should be made by operator of a sea-going vessel or of an aircraft Obligations on arrival:  Lodging of an entry summary declaration The declaration should be lodged by the carrier – or by customs broker acting as his representative;  Notification of arrival of a sea-going vessel or of an aircraft Should be made by operator of a sea-going vessel or of an aircraft

Goods brought into the customs territory of the European Union Customs Office Presentation of goods to customs The goods should be presented by the the person who brought the goods, in whose name or on whose behalf they were brought, or who assumed responsibility for carriage of the goods – or by customs broker acting as their representative; Presentation of goods to customs The goods should be presented by the the person who brought the goods, in whose name or on whose behalf they were brought, or who assumed responsibility for carriage of the goods – or by customs broker acting as their representative; Temporary storage Non-Union goods shall be in temporary storage from the moment they are presented to Customs; they should be covered by a temporary storage declaration containing all the particulars necessary for the application of the provisions governing temporary storage Temporary storage Non-Union goods shall be in temporary storage from the moment they are presented to Customs; they should be covered by a temporary storage declaration containing all the particulars necessary for the application of the provisions governing temporary storage

Goods brought into the customs territory of the European Union Temporary storage facility Temporary storage Authorisation from the customs authorities is required for the operation of temporary storage facilities. The authorisation can be granted only to persons who satisfy all of the following conditions: (a) they are established in the customs territory of the Union; (b) they provide the necessary assurance of the proper conduct of the operations; (c) they provide a guarantee for the existing or potential customs debt. Question: Can customs broker satisfy these conditions to run the temporary storage facility? Non-Union goods in temporary storage shall be placed under a customs procedure or re-exported within 90 days. Temporary storage Authorisation from the customs authorities is required for the operation of temporary storage facilities. The authorisation can be granted only to persons who satisfy all of the following conditions: (a) they are established in the customs territory of the Union; (b) they provide the necessary assurance of the proper conduct of the operations; (c) they provide a guarantee for the existing or potential customs debt. Question: Can customs broker satisfy these conditions to run the temporary storage facility? Non-Union goods in temporary storage shall be placed under a customs procedure or re-exported within 90 days.

Customs procedures in the UCC Release for free circulation Special procedures: - transit (external and internal) - storage (customs warehousing and free zones) - specific use (temporary admission and end- use) - processing (inward and outward processing) Export Release for free circulation Special procedures: - transit (external and internal) - storage (customs warehousing and free zones) - specific use (temporary admission and end- use) - processing (inward and outward processing) Export

T he activities they can undertake a customs broker in the preparation of goods to declare to the customs procedure requesting a revision of customs goods and participation in it requesting the sampling and testing of samples of goods submitting applications for granting authirisations providing a guarantee of customs duties and taxes Preparing and lodging customs declarations requesting a revision of customs goods and participation in it requesting the sampling and testing of samples of goods submitting applications for granting authirisations providing a guarantee of customs duties and taxes Preparing and lodging customs declarations

Rights of customs broker during the verification of the customs declaration to participate in verification activities to submit evidentiary motions to be heard on his own behalf (indirect representation) or on behalf of the principal to appeal against decisions to participate in verification activities to submit evidentiary motions to be heard on his own behalf (indirect representation) or on behalf of the principal to appeal against decisions

Representation and customs debt Responsibilities of the customs broker for customs debt depends on the type of representation In case of direct representation Customs debtor is a person in whose name the customs broker is acting In case of direct representation Customs debtor is a person in whose name the customs broker is acting In case of indirect representation Customs broker is responsible for customs debt together with his principal In case of indirect representation Customs broker is responsible for customs debt together with his principal

Representation and customs debt Example for direct representation In case of direct representation Customs debtor is a person in whose name the customs broker is acting In case of direct representation Customs debtor is a person in whose name the customs broker is acting

Representation and customs debt Example for indirect representation In case of indirect representation Customs broker is responsible for customs debt together with his principal In case of indirect representation Customs broker is responsible for customs debt together with his principal

Customs brokers in simplified procedure They can take full responsibility for all the formalities connected with application of import/export procedurs after grantig authorization of the customs authorities When customs broker is an AEO status holder he enjoys all the privileges resulting from having AEO status They can take full responsibility for all the formalities connected with application of import/export procedurs after grantig authorization of the customs authorities When customs broker is an AEO status holder he enjoys all the privileges resulting from having AEO status

Border Customs Office Importer Customs Brokers Customs Office Notification Simplified declaration Import - Customs brokers in simplified procedure or Response (or not) Security Payment Import - - -

Thank you for your attention Questions?