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Customs law

Indirect representation

In short

Customs representation in which the declaration is filed in the representative's own name, on the customer's behalf.

Updated 16 August 2026

Under Article 77(3) UCC the indirect representative is jointly and severally liable for the customs duty. Case C-714/20 held this does not automatically extend to import VAT.

This is general information, not advice for a specific shipment. Rules change; check the official source or ask us about your consignment.