Customs broker: what they do and when you need one

In brief

A customs broker (customs representative) lodges the customs declaration on your behalf and handles the customs formalities for your goods. The customs declaration is the official document containing the details of goods imported into or exported from the customs territory of the EU. By means of it, the operator states which customs procedure it wishes to place the goods under.

As a rule, the declaration is lodged by a representative acting on behalf of the company. In the customs territory of Romania, declarations may be made in one's own name, through direct representation or through indirect representation.

Direct or indirect representation: the practical difference

• Direct representation may be carried out by any person established in Romania who is able to provide all the information required for the customs procedure and to present the goods to customs, together with the supporting documents.
• Indirect representation may be carried out by Romanian legal entities authorised to operate as a customs broker.
• Other Romanian legal entities may act as an indirect representative only if they are mandated by a single person.
• A customs representative established in another Member State of the Union who meets the criteria set out in art. 39 points (a)-(d) of Regulation (EU) No 952/2013 of the European Parliament and of the Council is entitled to provide services in the customs territory of Romania, through direct or indirect representation, provided that he holds the status of authorised economic operator for customs simplifications.

When you need a customs broker

• You import or export goods from/to outside the EU. Unless there are provisions to the contrary, the customs office competent for placing goods under a customs procedure is the customs office responsible for the place where the goods are presented to customs.
• Your company is not established in the EU. If the customs operations for release for free circulation are not occasional, persons established in a third country outside the European Union may make customs declarations only through indirect representation. No more than 3 declarations per calendar year are considered occasional.
• You have no staff or system for electronic declarations. You have no experience with tariff classification or customs procedures.
• You want to use simplifications such as the simplified declaration or centralised clearance.

What information you need to send

The representative must be able to provide customs with all the information about the goods. Prepare the following in good time:

• the written authorisation (power of representation) and its limits;
• your company details: name, registered office, identification code;
• the commercial invoice and the packing list;
• the exact description of the goods and, if you have it, the tariff code;
• the country of origin and the origin documents, if any;
• the transport document and the point of entry into or exit from the EU;
• the customs procedure required: release for free circulation, export, transit, temporary admission, etc.;
• any licences, certificates or authorisations specific to the goods.

What affects the cost

• the customs procedure chosen and its complexity;
• the number of declarations and their frequency;
• the number of tariff items on a declaration and the difficulty of classification;
• the completeness of the documents: missing documents may require additional declarations or corrections;
• the type of representation, direct or indirect;
• the place where the goods are presented and any inspections;
• additional non-customs formalities required for certain goods.

Practical steps

1. Determine whether your company is established in the EU and which customs procedure you need.
2. Choose the type of representation, direct or indirect, depending on your situation.
3. Sign the written authorisation.
4. Send the documents and the details of the goods before the goods arrive at customs.
5. Check the tariff code and the origin of the goods with the customs broker.
6. Keep copies of the declarations and of the supporting documents.

Want to work with us?

Send us the description of the goods, the route and the customs procedure you want. We will tell you which documents are missing and which type of representation suits your operation.

The information in this article is for information purposes only and does not constitute legal advice. For a specific situation, check the requirements in the official texts in force.

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