Customs Broker. Customs broker in Ukraine
Customs broker - a representative of the customs, the mediator - an enterprise, to declare the goods or vehicles moved through the Ukrainian customs border.
He always has a license to carry out Customs - brokerage, resulting in a special central executive authority in the field of Ukrainian customs. Customs broker under the law can only be a company (required resident of Ukraine). Declaration of goods on behalf of this company, can also produce its affiliate (separate structural unit, representation).
Customs broker activity
Customs broker carries out mediation activities in accordance with accepted standards of the Ukrainian tax code and licensing conditions approved by the commissioner of licensing body
All relations of the customs broker with the sending of the declarant, be determined on the basis of the contract of agency.
Licensing of Customs Brokers is based on the Law of Ukraine "On licensing certain types of economic activity"
Customs broker for performance of its powers in amounts specified in the contract on behalf of the entity of the declarant (the client, whom he represents), to carry out any operations connected with the provision for checking of goods or transport to the customs authority and the documents for this product, or transport facilities for customs clearance.
Customs broker has every right to carry out its functions on customs declaration of goods and vehicles in any country's customs agency. In this case, a customs broker performs all the duties and bears full responsibility prescribed by Ukrainian law.
Specially authorized central authority in the field of customs, is a special register of customs brokers, which is published periodically.
Information received by the company, customs broker and its employees from the client (the declarant, customs procedures) may be used solely for the purpose of customs procedures. For disclosure of confidential commercial information, customs broker is fully responsible under the law of Ukraine.
In addition to customs operations, customs broker may also participate in related actions - certification, harmonization and make payments to the appropriate authorities. All actions on behalf of the customer's customs broker does so if he had himself moved the goods through customs. Thus, it has all the rights to these operations, as its authorizing entity (customer-declarant).