What is Representation in customs law?
Any person may be represented before the customs authorities if they so wish. A distinction is made between direct and indirect customs representation. In direct representation, the representative acts in the name and on behalf of a third party. Indirect representation, on the other hand, the representative acts in his own name but on behalf of the importer. As a result, the indirect representative, unlike the direct representative, is liable for all legal consequences of the customs procedure. For this reason, indirect representation is rarely used in practice.
Article 18 of the EU Customs Code provides that any person may appoint a customs representative. In principle, the chosen representative must be located in the customs territory of the European Union.