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Customs Broker

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Glossaries

Term Definition
Customs Broker

An organization authorized by the Federal Customs Service performingcustoms operationson behalf of and on behalf of the interested person of the importer or exporter (declarant) acting on his behalf and at his expense.

The Federal Customs Service maintains a register of customs representatives, and issues such companies a certificate of inclusion in the register. The certificate of inclusion in the register is valid indefinitely, subject to timely payment of customs duties and payments.

The scope of competence of the customs representative includes the following procedures:

  • determination of the code of the transported goods in accordance with the commodity nomenclature of foreign economic activity of the Eurasian Economic Union;
  • calculation of the customs value of the goods;
  • filling out the declaration forproduct;
  • payment of customs duties and payments (if it is stipulated by the agreement between the customs representative and the declarant);
  • representation of the interests of the declarant in the customs authorities, etc.

To obtain the status of a customs representative, the following conditions exist according to Article 347 of Federal Law No. 289, as well as Article 402The EAEU TC:

  • the amount of the insured sum must be at least 20 million rubles;
  • the amount of enforcement of duties is 5 million rubles;
  • the company is not a state-owned enterprise, organization or state unitary enterprise;
  • the company has complied with all resolutions on administrative offences, the responsibility for which is provided for in Article 16.2 of the Code of Administrative Offences of the Russian Federation;
  • the company has no debts for the payment of customs duties, special, anti-dumping, countervailing duties, penalties, interest;
  • the company must be registered in the "Participant's Personal AccountForeign economic activity" on the FCS website.

To be included in the register, the company, if it meets the above conditions, applies to the FCS with an application for inclusion in the register of customs representatives containing the information provided for by the said Federal Law, and submits the document established by subparagraph 1 of paragraph 1 of Article 402 of the Code of the Union.

If the company is excluded from the register of customs representatives, it has the right to re-apply for inclusion in it. Such an application is considered by the FCS within 30 days.

Federal Law No. 289 establishes joint and several liability for customs representatives in the field of foreign economic activity. This means that the customs representative bears the same obligation as the declarant to pay customs duties, taxes, special, anti-dumping, countervailing duties.

Synonyms:Customs Representative