Dear All,

I’m preparing an article about a contract which a customs broker signs with their customer. I’m considering what a customs broker as a direct representative should not miss to include as customer’s obligations – this information in the contract should also serve for the purpose of education of the customer, if they don’t have much knowledge about customs. Below are my initial draft notes. I would appreciate to learn, whether you would suggest to include something in addition and any other comments. Thank you.

The Customer:

1. Provides the Broker with valid and correct documents and data required for the selected customs procedure.
2. Ensures that the form of the documents and the information contained therein comply with the applicable legislation and correspond to the actual data of the goods and circumstances.
3. In case of doubt about the accuracy of the actual consignment data, instructs the Broker to inspect the goods before the customs declaration is lodged and/or takes other measures to ensure the accuracy of the data and documents to be submitted to customs.
4. Indicates the tariff codes of the goods according to the Combined Nomenclature/TARIC and bears responsibility for the correctness of the codes.
5. Provides the Broker with the information required to complete the “Customs Value Declaration” if the goods are to be released for free circulation and their value is more than 20K Eur.
6. Prepares/loads the goods for transportation and performs other necessary forwarding actions in a timely manner; informs the Broker about any delays which can affect customs formalities.
7. Ensures that the goods are made available for Customs inspection (at the customs office of departure, if no simplifications are used) at the time of lodging the customs declaration.
8. Is responsible for the correct completion of the transit procedure at the customs offices of departure and destination when the customs declaration is completed and guaranteed by the customs agent. In the event of failure to do so, on behalf of or instead of the customs agent, pays the customs duties and related amounts to customs in a timely manner.
9. Post-clearance: Notifies Customs and fulfils the associated obligations if circumstances arise that lead to a change in the customs declaration (e.g., change in the value of the goods).
10. Keeps the customs declarations and the documents referred to therein in his premises for at least X years after the registration of the respective declaration and submits them for verification at the request of Customs.
11. Compensates all damages incurred by the customs broker and (or) his employees in the event of improper fulfilment (non-fulfilment) of obligations.