What Is a Customs Representation Mandate?
Category: Customs Author: — Date: — Reading time: —
Everything you need to know about the customs representation mandate.
Carrying out a customs procedure on behalf of a shipper (exporter/importer) is not a trivial act. It can have significant implications and repercussions for the shipper (for example, in the event of an incorrect declaration).
Article 18 of the Union Customs Code (UCC) provides that any person may appoint a customs representative, who may be established in France or in another Member State of the European Union.
In this case, the customs declarant systematically has the shipper sign a customs representation mandate (Power of Attorney — POA).
It is important to distinguish between two types of mandates:
Direct Customs Mandate
This means the declarant carries out customs clearance operations in the name of and on behalf of another party. In this case, only the represented importer or exporter is liable for the customs debt, in their capacity as declarant.
Indirect Customs Mandate
The declarant carries out customs clearance operations on behalf of their client but completes the operations in their own name.
The representative and the principal are jointly and severally liable for the customs and tax debt at the time of customs clearance and in the event of any subsequent adjustments.