The Customs Code of the Customs Union is a codified regulatory act. He regulates relations regarding the movement of goods across the borders of countries participating in trade and economic cooperation. This document establishes the general rules for the transport of goods, placing them under certain procedures and other issues.
The Customs Code of the Customs Union is one of the key, but not the only act regulating these relations. Special rules are established by the laws of countries participating in trade and economic cooperation. In particular, the special rules determine the procedure in accordance with which the customs representative acts . TC TC establishes the rules regarding the declaration of cargo. In accordance with the norms, it is allowed to entrust the intermediary with the implementation of these procedures. Let us further consider what services a customs representative has .
General information
A customs representative is a legal entity to which the cargo owner instructs the clearance of goods transported across the border. This subject, among other things, can be entrusted with the performance of any operations related to the movement of objects. Who can act as a customs representative? Russia in its legislation provides that almost any commercial legal entity may have this status. The exception is state-owned companies. Information about the company acting as an intermediary is entered into the register of customs representatives .
Requirements
A customs representative is an officially registered organization. There are certain requirements for it. First of all, at the time of filing an application for the acquisition of the corresponding status, its authorized capital should be fully formed. Only those firms are included in the register of customs representatives whose personnel includes at least 2 specialists in the field of clearance of goods transported across the border. Their competence should be confirmed by certificates and diplomas.
Another condition that the customs representative must fulfill is the conclusion of an insurance contract for an amount of more than 20 million rubles. Additionally, the broker assumes the obligation (written) to pay the established payments related to the execution of different specifications. Their amount is at least 50 million p. When submitting an application, the company indicates any restrictions on future activities, if any.
Explanations
A customs representative is a person who saves the cargo owner from the laborious work of registering objects. The activities of brokers greatly facilitates the implementation of tasks related to the transfer of material assets. Moreover, the entire process is under the control of experienced and qualified specialists. Most of the risks are covered by the insurance policy. By agreement of the parties, it may be expanded with other obligations.
Agreement
The rights of the customs representative are established by the internal legislation of the country participating in the trade and economic alliance, as well as by an agreement between him and the cargo owner. The agreement between the entities must be certified by a notary. This requirement gives cooperation a strictly official form. The agreement establishes the legal capabilities of the parties, their obligations, the responsibility of the customs representative and the cargo owner. In addition, the conditions, amount, payment procedure, insurance amount, various additional circumstances and facts are prescribed in the contract.
Credentials
The legal capabilities of the customs representative are similar to those of the entity that has concluded an agreement with him. In particular, the rights of a representative include:
- Filling in customs declarations.
- Making established payments.
- Provision of cargo and accompanying documents for inspection.
- Addressing organizational issues related to the movement of goods across the border.
- The performance of any operations related to customs clearance of goods and not contrary to legislative standards.
Additional features
The representative may act as a guarantor of the cargo owner in matters relating to the deduction of mandatory payments. This contributes to a faster and more efficient solution of certain financial problems. The services of a customs representative are paid, in accordance with the agreements, within the time period provided for in the agreement.
The intermediary may demand compensation for the loss incurred by the employer within the limits of civil law if the latter committed violations of notarized conditions of cooperation or provisions of the law. The customs representative has the right to choose the best, in his opinion, actions relating to the design of the transported objects. They can be performed both with the consent of the cargo owner, and independently by an intermediary.
Sanctions
The responsibility of the representative is established by the provisions of regulatory acts in the field of customs, as well as the terms of the agreement. If you do not fulfill your duties or commit other violations, sanctions may be applied to the broker in the form of:
- Administrative penalties of a different nature.
- Penalties for late payment of duties and other mandatory amounts.
- Compensation for harm to the second party to the agreement and to third parties whose interests were affected by the violation.
- License revocation. This punishment is applied in case of revealing systematic gross violations. At the same time, an enterprise that has lost its license is included in the “black list”.
The subject has the right to re-apply for the acquisition of the status of a customs representative. She may be sent no earlier than a year after the execution of the administrative penalty. All deficiencies in the activities that became the basis for revoking the license or other penalties must be completely eliminated.
Benefits of contacting a broker
Legislative requirements for companies sending an application for the acquisition of customs representative status are quite stringent. This allows you to provide access to the market only highly qualified specialists with the necessary work experience. In addition, the provided liability insurance, which acts as a prerequisite for obtaining a license, indicates a guarantee of minimizing the negative consequences of unprofessional activity. Currently, contacting a customs broker provides the cargo owner with the following advantages:
- Intermediaries provide ready-made effective design schemes for objects of various types.
- Brokers carry out qualified filling in of all documents that are required by the customs authorities.
- Customs representatives ensure timely payment of established payments.
- Brokers, as a rule, have professional connections in some important structures. They allow you to quickly reach consensus on certain issues.
One of the most important advantages of contacting a broker is the receipt of legally legal and qualified assistance, in all respects complying with the law. Some intermediaries can additionally provide responsible storage of cargo in a special warehouse until the completion of the necessary verification and clearance procedures. In most cases, cargo owners, using the services of a representative, get a reliable partner with the ability to successfully solve problems in the field of customs, without going beyond the scope of the law.
The nuances of work
So, the key task of the customs representative is the implementation of actions related to cargo clearance, on behalf of a participant in foreign economic activity. Registration of relations between the importer / exporter and broker involves the signing of an agreement. After this procedure, the work of an intermediary is reduced directly to cargo clearance and representing the interests of the tenant in customs structures. It is worth noting some of the nuances that have a place in practice. On the one hand, the customs representative must express and defend the interests of the customer, since the latter pays for his activities. However, brokers are dependent on the FCS. This is due to the fact that it is the Customs Service that provides representatives with permission to carry out their activities.
Stages
By signing the contract, the representative receives a package of documents from the customer. It must be provided to the FCS. Of course, any participant in foreign economic activity can do this on his own. However, not every entity possesses sufficient information regarding a specific list of securities, the procedure for their execution, innovations and changes in legislation. The customs representative has comprehensive information, is a professional, respectively, he will make this work not only faster, but also more efficient.
The broker's responsibilities include filling out a declaration. The broker enters into it information from the documents that were transmitted to him by the customer. When making a declaration, the HS codes for each item are mandatory. If you need to draw up one, two or even 10 positions, then difficulties with this may not arise. However, usually we are talking about a fairly large number of items of different goods. Therefore, often without a professional can not do. The customer may assign the codes to one of his staff members. However, if the company irregularly performs customs clearance, it is quite expensive to maintain a separate post.
Cargo clearance
It starts after all the documents are completed. If the subject decides to independently execute the clearance of the goods, then he will have to face such procedures as screening, requesting additional materials, etc. If there is no time for this, then it is advisable to shift the solution of the tasks to the broker. To further motivate the intermediary, you can, in agreement with him, add additional conditions to the agreement, for example, on the deadlines for the payment or on the payment of a penalty for untimely fulfillment of obligations.