Recurso a agentes de aduanas
Alemania
There is no national legislation or measure in addition to EU-level notification:
EU legislation does not require the use of customs brokers. EU legislation only defines "customs representatives" (Article 18 of the Union Customs Code), the use of which is neither mandatory nor limited to a certain professional class (as the customs brokers) and the rules governing them are set out in a transparent way.
Australia
Measures on the use of customs brokers are published in Part XI of the Customs Act 1901. Additional information is available at: https://www.abf.gov.au/licensing/brokers
Austria
There is no national legislation or measure in addition to EU-level notification:
EU legislation does not require the use of customs brokers. EU legislation only defines "customs representatives" (Article 18 of the Union Customs Code), the use of which is neither mandatory nor limited to a certain professional class (as the customs brokers) and the rules governing them are set out in a transparent way.
Bélgica
The legislation does not require compulsory use of brokers.
Chapter XIV of the General Law on Customs and Excise:
Dutch version:
http://www.ejustice.just.fgov.be/cgi_loi/change_lg.pl?language=nl&la=N&cn=1977071831&table_name=wet
French version:
www.ejustice.just.fgov.be/cgi_loi/change_lg.pl?language=fr&la=F&cn=1977071831&table_name=loi
Bulgaria
Article 12 of the Customs Act on Rights and Obligations of persons
Official Gazette - Customs Act:
https://www.lex.bg/laws/ldoc/2134384640
The legislation does not require compulsory use of brokers
Canadá
Canada Border Services Agency information on use of customs brokers:
http://www.cbsa-asfc.gc.ca/services/cb-cd
Chipre
The Customs Law of 2004, Law 94 (I) of 2004, Article 74.
Official Gazette no. 3849 on 30 April 2004:
https://www.mof.gov.cy/mof/customs/customs.nsf/005CFE0C689BA83CC225856D003A6A94/$file/Enopoiimeno%20keimeno%20ton%20peri%20Teloneiakou%20Kodika%20Nomon-%2024.3.2022.pdf
The legislation does not require compulsory use of brokers.
Croacia
Act on Conditions for Providing Customs Representation Services
https://narodne-novine.nn.hr/clanci/sluzbeni/2018_06_57_1154.html
The legislation does not require compulsory use of brokers.
Dinamarca
There is no national legislation or measure in addition to EU-level notification:
EU legislation does not require the use of customs brokers. EU legislation only defines "customs representatives" (Article 18 of the Union Customs Code), the use of which is neither mandatory nor limited to a certain professional class (as the customs brokers) and the rules governing them are set out in a transparent way.
Eslovenia
There is no national legislation or measure in addition to EU-level notification:
EU legislation does not require the use of customs brokers. EU legislation only defines "customs representatives" (Article 18 of the Union Customs Code), the use of which is neither mandatory nor limited to a certain professional class (as the customs brokers) and the rules governing them are set out in a transparent way.
España
There is no national legislation or measure in addition to EU-level notification:
EU legislation does not require the use of customs brokers. EU legislation only defines "customs representatives" (Article 18 of the Union Customs Code), the use of which is neither mandatory nor limited to a certain professional class (as the customs brokers) and the rules governing them are set out in a transparent way.
Estados Unidos
Official place(s) where the items have been published:
19 CFR Part 111 - Customs Brokers.
Internet availability (if applicable):
See generally
https://www.gpo.gov
http://www.gpo.gov/fdsys/pkg/CFR-2012-title19-vol1/pdf/CFR-2012-title19-vol1-part111.pdf
Estonia
Chapter 5 of Customs Code
www.riigiteataja.ee/en/eli/ee/Riigikogu/act/524072017002/consolide#para69
The legislation does not require compulsory use of brokers.
Finlandia
There is no national legislation or measure in addition to EU-level notification:
EU legislation does not require the use of customs brokers. EU legislation only defines "customs representatives" (Article 18 of the Union Customs Code), the use of which is neither mandatory nor limited to a certain professional class (as the customs brokers) and the rules governing them are set out in a transparent way.
Francia
Ministerial order of 13 April 2016 on the Customs representation and the registration of Customs representatives:
www.legifrance.gouv.fr/eli/arrete/2016/4/13/FCPD1610130A/jo
The legislation does not require compulsory use of brokers.
Grecia
Law 4955/2022, Part 2, articles 26-46, Gazette Number: 139/A/2022
Official Gazette:
www.et.gr
The legislation does not require compulsory use of brokers.
Hungría
Article 207-211 of Act CLII of 2017on the implementation of the Union customs legislation
https://njt.hu/jogszabaly/2017-152-00-00
https://njt.hu/translations/-:-:2017:152/1/10
The legislation does not require compulsory use of brokers.
Governmental Decree No. 283/2018 on the Customs Agents and Customs Brokers' Register and the mandatory training of customs agents and customs brokers
https://njt.hu/jogszabaly/2018-283-20-22
Irlanda
There is no national legislation or measure in addition to EU-level notification:
EU legislation does not require the use of customs brokers. EU legislation only defines "customs representatives" (Article 18 of the Union Customs Code), the use of which is neither mandatory nor limited to a certain professional class (as the customs brokers) and the rules governing them are set out in a transparent way.
Islandia
Customs page on customs brokers
https://www.tollur.is/atvinnurekstur/tollamal/tolleftirlit/oryggi-voruflutninga/tollmidlarar/
Italia
D.Lgs 141/2024
DECRETO LEGISLATIVO 26 settembre 2024, n. 141 - Normattiva
The legislation does not require compulsory use of brokers.
Japón
The Customs Brokers Law, the related Cabinet Order, and the related Ministry Ordinance can be
found at:
http://elaws.egov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=342AC0000000122
http://elaws.egov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=342CO0000000237
http://elaws.egov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=342M50000040050
Letonia
There is no national legislation or measure in addition to EU-level notification:
EU legislation does not require the use of customs brokers. EU legislation only defines "customs representatives" (Article 18 of the Union Customs Code), the use of which is neither mandatory nor limited to a certain professional class (as the customs brokers) and the rules governing them are set out in a transparent way.
Liechtenstein
Each member shall notify the committee and publish its measures on the use of customs brokers.
In Switzerland there is no obligation to use a customs broker.
See Article 26 of the Customs Act
https://www.admin.ch/opc/fr/classified-compilation/20030370/index.html
In liaison with Article 75 of the Customs Ordinance
https://www.admin.ch/opc/fr/classified-compilation/20052713/index.html
Lituania
Article 24 of the Customs Law; Order of the Director General of the Customs Department No 1B-288 of 5 April 2017
https://www.e-tar.lt/portal/lt/legalAct/TAR.2294490FE9DD
www.e-tar.lt/portal/lt/legalAct/7f58ac901ab511e79800e8266c1e5d1b
The legislation does not require compulsory use of brokers.
Luxemburgo
Articles 127 to 137 of Chapter XIV of Customs and Excise Law
page 62
http://data.legilux.public.lu/file/eli-etat-leg-recueil-douanes_accises-20171023-fr-pdf.pdf
Page 85
http://data.legilux.public.lu/file/eli-etat-leg-recueil-douanes_accises-20171023-fr-pdf.pdf
Malta
LN 14 of 2006 – Chapter 37 of the Laws of Malta
https://customs.gov.mt/docs/default-source/ces-frontpage-docs/ln14-2016.pdf
The legislation does not require compulsory use of brokers.
Noruega
Regarding Article 10.6.2 on notification of the use of customs brokers, customs brokers may be used on a voluntary basis for all customs procedures.
Nueva Zelandia
New Zealand does not require the use of customs brokers.
Países Bajos
There is no national legislation or measure in addition to EU-level notification:
EU legislation does not require the use of customs brokers. EU legislation only defines "customs representatives" (Article 18 of the Union Customs Code), the use of which is neither mandatory nor limited to a certain professional class (as the customs brokers) and the rules governing them are set out in a transparent way.
Polonia
Articles 79, 80 of Polish Act Customs Law
Journal of Laws 2021, item 1856, as amended
https://www.dziennikustaw.gov.pl/DU/rok/2021/pozycja/1856
Portugal
There is no national legislation or measure in addition to EU-level notification:
EU legislation does not require the use of customs brokers. EU legislation only defines "customs representatives" (Article 18 of the Union Customs Code), the use of which is neither mandatory nor limited to a certain professional class (as the customs brokers) and the rules governing them are set out in a transparent way.
Reino Unido
UK legislation does not require the use of customs brokers. UK legislation does not define "customs brokers" and only defines "customs agents" as well as setting out relevant requirements for their use in section 21 of the Taxation (Cross Border) Trade Act 2018. Guidance on the use of customs agents can be found here -
https://www.gov.uk/guidance/appoint-someone-to-deal-with-customs-on-your-behalf
República Checa
Articles 15, 31, 62 of Act no. 242/2016 Col., the Customs Act
https://aplikace.mvcr.cz/sbirka-zakonu/SearchResult.aspx?q=242/2016&typeLaw=zakon&what=Cislo_zakona_smlouvy
The legislation does not require compulsory use of brokers.
República Eslovaca
Article 85 (3) of the Act No. 199/2004 Coll. Customs Code, and amending and supplementing certain acts
https://www.slov-lex.sk/pravne-predpisy/SK/ZZ/2004/199/20170101
The legislation does not require compulsory use of brokers.
Rumania
Articles 563-583 of Regulation for implementation of the Romanian Customs Code, approved by Government Decision no. 707/2006, as subsequently amended:
https://www.customs.ro/assets/pdf/agenti-economici/HG%20707%20cu%20modificarilesi%20completarile%20%20ulterioare%20var%20august%202010%20%20.pdf
Order no. 2460/2016 regarding the technical requirements for application of the right to be represented:
https://www.customs.ro/assets/pdf/anne%20marie/ordinul_presedintelui_ANAF_nr._2460-22_.08_.2016_dreptul_de_reprezentare-_varianta_consolidata_august_2019_.pdf
The legislation does not require compulsory use of brokers.
Rusia, Federación de
En la Federación de Rusia no es obligatorio recurrir a un agente de aduanas.
Véanse el capítulo 55 "Representante aduanero" del Tratado sobre el Código de Aduanas de la Unión Económica Euroasiática, de 11 de abril de 2017:
http://www.eurasiancommission.org/ru/act/tam_sotr/dep_tamoj_zak/SiteAssets/Customs Code of the EAEU.pdf.
y el capítulo 60 "Representante aduanero" de la Ley Federal Nº 289-FZ de la Federación de Rusia, de 3 de agosto de 2018, de Reglamentación Aduanera en la Federación de Rusia y Modificación de Determinados Actos Jurídicos Normativos de la Federación de Rusia:
http://pravo.gov.ru/proxy/ips/?docbody=&nd=102479197&intelsearch=%F4%E7+289%2C+2018.
Suecia
Swedish Customs Act Chapter 1, 11§, TF 6§
https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/tullag-2016253_sfs-2016-253
https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/tullforordning-2016287_sfs-2016-287
The legislation does not require compulsory use of brokers.
Suiza
Each member shall notify the committee and publish its measures on the use of customs brokers.
In Switzerland there is no obligation to use a customs broker.
See Article 26 of the Customs Act
https://www.admin.ch/opc/fr/classified-compilation/20030370/index.html
In liaison with Article 75 of the Customs Ordinance
https://www.admin.ch/opc/fr/classified-compilation/20052713/index.html
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