The customs dispatcher or customs agent is the person empowered to carry out customs clearance of the goods. The term person encompasses the concept of a natural or legal person and by customs clearance we must understand compliance with all customs formalities necessary for goods to be subjecttoed to a customs procedure. It should be added that the customs dispatcher is a kind of foreign trade operator.
The customs dispatcher never acts in his own name, is hired by third parties. Have a mandate relationship by the importer or exporter and is required to respond as representatives. The first responsibility is to comply with the client's orders, it will oblige the importer and exporter to the extent that it has been authorized.
It should be noted that natural or legal persons who are authorized to act as customs dispatchers and to carry out customs clearances are responsible and liable financially to the bank for the acts or omissions committed by their representative official dispatchdispatchor or dispatch assistants registered with the customs administration.
Functions of a customs broker
Customs management (Import/export)
Comprehensive management of authorizations and certifications to different agencies
Foreign trade consultancy
However, customs agents also have the power, if the importer or exporter so decides, to take out in their name the insurance and logistics of the goods, from the place where they enter the country to their place of destination or vice versa.
General obligations of customs agents
Customs agents have the responsibility and obligation to make a correct declaration of goods, providing complete and correct data in accordance with the documents submitted for clearance, i.e. data regarding the value of the goods, the trade mark, model, quantity, quality, origin, country of acquisition, national subheading (which may result in an impact on the payment of taxes and surcharges) etc. It shall also correctly record the codes approved by the customs authority in order to determine the correct settlement of taxes and surcharges where appropriate.
Responsibilities of a customs broker
Check the identification data of the owner or consignee or consignee of the goods or their representative, which will be dispatched, in accordance with the customs administration.
Prepare, subscribe and submit goods declarations.
Assign the goods to the regime, type of clearance or modality of the corresponding regime.
Order the goods with the documents required according to the customs procedure, in accordance with the regulations in force.
Do not allocate prohibited import merchandise.
Target the restricted goods with the documentation required by the specific rules for each good.
Keep chronologically ordered records of the paperwork you carry out
Having the necessary documentation before customs clearance
Correctly classify goods in the tariff nomenclature
To attest to customs for the correct declaration of quantity, quality and value of the goods
To communicate to the customs administration any anomalies it might represent with the other actors in the logistics chain; documentation or goods from customs clearances.
Facilitate the inspection, monitoring and investigation tasks carried out by the customs administration.
Stay up-to-date on technological, scientific and industrial advances, legislation, valuation etc.
Cooperate with compliance with environmental, health and intellectual property protection regulations.
Strategic alliances with the private sector incorporate technologies to prevent and detect fraud, piracy and arms trafficking.
Settle the applicable attributes as responsible.
Relevant fact: Importers and exporters may in some cases clear goods without requiring the services of a customs dispatcher, provided that they are not exceeded in the amount indicated by the general customs law regulations and that they build a guarantee to the satisfaction of the customs authority in support of the fulfilment of its customs obligations.