- Customs agencies
Customs agencies are business entities carrying out service activities, whose role is to represent the companies and act on their behalf in dealings with customs authorities.
The main responsibility of a customs agency is carrying out customs clearance including:
- submitting goods for clearence
- participation in the activities of control
- submitting securities
- preparing of applications and appeals
- applying simplified procedures
- accounting economic procedures
- legalizing certificates of origin
- drafting intrastat declarations
Customs agencies function as separate entities or as departments of forwarding companies.
- Customs agents
The mentioned agencies should employ customs agents, by which persons with appropriate qualifications confirmed with a passed state exam are meant. Each active agent is enlisted on a list of customs agents and is identified with a number that specifies his/her position on the list.
In the list of agents, there may be entered a person who meets the following conditions:
- has full capability to perform legal transactions;
- has qualifications or experience in the area of customs services provided for business entities (university degree or three-year experience in customs matters);
- has not been convicted with a final judgement of an offence against documents credibility, property, business transactions, trading in money and securities, as well as a fiscal offence.
In August 2014, the profession was deregulated. As a result, there was abolished the requirement of taking the state examination; whereas the requirement of having secondary education was replaced by the requirement of having relevant experience.
A person is removed from the list of customs agents in the case of:
- breaching one of the conditions such as lack of capability to perform legal transactions or lack of criminal record;
- the person's death.
- Form of representation
Representation of entrepreneurs by a customs agency is possible after the release of a written authorisation specifying: the type of representation (direct or indirect), authorization (permanent or temporary) and range of activities. The granting of such authorization does not require a stamp duty.
Note! The customs agency as a declarant shall bear joint responsibility for customs duties when acting on the form of an indirect representation. However, conducting a customs agency does not require a valid third party insurance.