1. Câmara dos Despachantes Oficiais CONFIAD Paneuropean Network Workshop on Customs Customs Representation Fernando Carmo CONFIAD Paneuropean Network - President CDO President (Portuguese Customs Brokers Association) IFCBA-International Federation Customs Brokers Associations – Executive Director Int. Market 11333 Ankara, February 23th 2005

2. Câmara dos Despachantes Oficiais CONFIAD Paneuropean Network According to n º 1 : EU Legislation Article 5 of the Community Customs Code Any Person may appoint a Representative in his dealings with the Custom Authorities Direct Representation Indirect Representation - Acting in the name and on behalf of another person - Acting in his own name but behalf another person

3. Câmara dos Despachantes Oficiais CONFIAD Paneuropean Network According to n º 2 : EU Legislation Article 5 of the Community Customs Code Member States may restrict the right to make custom declarations by: Direct Representation Indirect Representation

4. Câmara dos Despachantes Oficiais CONFIAD Paneuropean Network According to n º 3 : EU Legislation Article 5 of the Community Customs Code The Representative must be established within the Community This means: he shall have his usual residence OR his statutory headquarters or permanent establishment within the Community

5. Câmara dos Despachantes Oficiais CONFIAD Paneuropean Network According to n º 4 : EU Legislation Article 5 of the Community Customs Code A Representative must state that he is acting on behalf of the represented person Specifying whether the representation is direct or indirect and be empowered to act as a representative

6. Câmara dos Despachantes Oficiais CONFIAD Paneuropean Network The Community Customs Code The First Community Customs Code was proposed and entered in force, at the eve of the fifth EU enlargement, on 1st of January 1993. Several revisions and adaptations were examined and proposed in several phases, always taking into consideration the evolution of the European society.

7. Câmara dos Despachantes Oficiais CONFIAD Paneuropean Network The Community Customs Code We should be in a justified position to expect from this modernization a definition of appropriate measures to combat fiscal fraud and tax evasion. Moreover, it must be stressed, that the purpose of the modernization of the CCC is the preparation of an overall customs environment, not only limited neither to E-Customs nor to paperless customs houses.

8. Câmara dos Despachantes Oficiais CONFIAD Paneuropean Network The Community Customs Code The proposed image of modifications, on line with increased effectiveness, without the indispensable care not to violate established and effective concepts, surely does not go to be a positive factor for the adhesion of those who still have the power to veto. The basic principle of subsidiarity, permanently and recently confirmed, and even signed in the European Convention, is indispensable for reliable living conditions in the European Union.

9. Câmara dos Despachantes Oficiais CONFIAD Paneuropean Network The Community Customs Code It is impossible to look at Europe without bearing in mind and facing the economic, financial and social problems of the several Member States, specially the new ones. The possible traps of a CCC with integral and compulsory application in, for the time being, 25 Member States and possibly generating detrimental consequences without well considered and weighted applications concerning the practical implementation of so many aspects of daily live.

10. Câmara dos Despachantes Oficiais CONFIAD Paneuropean Network The Community Customs Code Purposes such as E-Customs and Authorized Economic Operator and the deregulation of the professions inside the supply and customs chain, for instance by the attempt to abolish the current subsidiarity right of representation of the Member States, could lead beyond unquestionable propagation of fiscal fraud and tax evasion and fasten the collapse of a security system.

11. Câmara dos Despachantes Oficiais CONFIAD Paneuropean Network The Community Customs Code The scrapping of the reservation right, the selection possibility of Member States for right of representation in a new art 9 of the proposal of modernization of the CCC, which is the suppression of the faculty used only in the internal right of each Member State; It is absolutely not correct, and not justified, to pretend that the current subsidiarity right of representation, is an hindrance to E-Customs and the Single Market, as it is not vindicable to assert that logical selection right is a monopoly.

12. Câmara dos Despachantes Oficiais CONFIAD Paneuropean Network The Community Customs Code Those who misunderstand the selection for professional qualifications, show lack of information and practical experience in these matters and prevent Member States to protect their BUDGETS.

13. Câmara dos Despachantes Oficiais CONFIAD Paneuropean Network The Community Customs Code In the present case, the rules established as a result of the current proposal of modernization of CCC will generate the integration of a special law, will invigorate the special characteristics of the Customs Law, with integral and compulsory application all over the European Union.

14. Câmara dos Despachantes Oficiais CONFIAD Paneuropean Network That’s my contribution to the issue of the right of representation. Any modification which might be proposed or approved contrary to the traditions and established rights in the Member States, which despite pretending adjustments to the project of electronic customs and to the fulfilment of the Internal Market rules, but which do not include the reinforcement of the requirements and competences of the customs agents, might generate, a reaction of both these professionals and national administrations. Which could be explained by the possible by the possible impact as increase of fraud and tax evasion are concerned with serious consequences in the MS budgets Thank you for your attention.