A Customs Agent is a professional who is legally or physically empowered to carry out before Customs, on their own behalf or for third parties, the appropriate procedures for customs clearance of goods in either of two cases: export or transit. These days the Customs Agent or person who represents a commercial Company has gained, by means of public examination, the corresponding qualification, issued by the Customs and Excise Department (Tax Office).
Duties and Responsibilities
The Customs Agent is legally authorised to:
- Present before Customs the documentation necessary for clearances: the Single Administrative Document (S.A.D.), commercial Invoice, packing list, etc.
- Carry out the following procedures for those goods which are subject to physical examination and which appear in the TARIC manual, WWW.TARIC.ES. Procedures for the said goods must begin with appearance before the appropriate Official Inspection Services so that these, by virtue of the powers entrusted to them, may order, or otherwise, the physical inspection of the goods. Those procedures are:
- Present before Customs the document called “request for actions previous to custom clearance” (known as C-5), in order that this authorises the physical inspection of the goods.
- Request the physical inspection of the goods from the different Services, via presentation of the corresponding inspection request.
- Be present, as representative of the good’s owner, during the act of physical inspection, a process which will at times be limited to a simple visual inspection, and at others will require the taking of samples.
- Carry out the various procedures and comply with the requirements of the various Inspection Services.
- Comply with the requirements of Customs should these wish to exercise their powers and order the physical inspection of the goods, during which act the agent will also be present.
- Pay, in the name of the good’s owner, the tariffs, V.A.T. and all payments due.