Representation is a legal business of undertaking legal actions in the name and on behalf of the represented person (in his name and on behalf of the designated person), which produces legal effect towards the represented person, provided that the representative acted within the given authorization powers and that the third party authority, notified of representation. Actions taken by the representative within the limits of his administration have legal effect as if they were taken only by the represented person.
Articles 13 to 16 of the Customs Law (“Official Gazette of the RS”, No. 95/2018, 91/2019 – other law and 144/2020) regulate customs representation.
The stated provisions of the Customs Law regulate the concept of customs representative, direct and indirect customs representation, and the conditions and procedure for granting and revoking the authorization of a customs representative.
Customs representative
Any person may appoint a customs representative.
Representation can be:
- directly, when the customs representative acts in the name and on behalf of another person, or
- indirectly, when the customs representative acts in his name and on behalf of another person.
The customs representative is domiciled in the customs territory of the Republic of Serbia.
A customs representative does not have to be resident in the customs territory of the Republic of Serbia if he acts on behalf of persons who do not have to be resident in the customs territory of the Republic of Serbia unless otherwise prescribed by the Customs Law (“Official Gazette of the RS”, No. 95/2018, 91/2019 – other law and 144/2020).
Giving authorization to the customs representative
The customs representative must declare before the customs authority which the person represents and whether the representation is direct or indirect.
A person who does not report acting as a customs representative or who states that he is acting as a customs representative and is not authorized to do so shall be considered a person working in his name and on his behalf.
The customs authority may require the person declaring himself to act as a customs representative to provide proof of authorization by the person he represents.
In cases prescribed by the Government of the Republic of Serbia, the customs authority shall not require proof of approval by the person he represents.
The customs authority shall not require a person acting as a customs representative who regularly carries out actions and formalities to provide proof of authorization each time, provided that person can provide such evidence at the request of the customs authority.
Indirect representation
A legal entity can perform indirect representation in the customs procedure:
- which has a registered office in the customs territory of the Republic of Serbia
- which is registered for performing international freight forwarding activities
- which has at least one employee with a license for customs representation.
A customs representation permit may be issued to a natural person employed by a legal entity authorized to act indirectly in customs proceedings:
- if he has been working on customs clearance for at least six months
- if he has at least a secondary education
- if he has passed a special professional examination for representation in the customs procedure, and
- if he has not been legally convicted or punished for criminal offences or violations of foreign trade, foreign exchange, customs or tax regulations.
The Minister shall determine the program and content of the particular professional examination for representation in the customs procedure and issuing and revoking licenses for presentation in the customs procedure.
A unique professional exam for representation in the customs procedure is taken before the examination commission formed by the Minister on the Director of the Customs Administration proposal.
The Customs Administration issues and revokes licenses for representation in the customs procedure.
The Customs Administration shall revoke the license for representation in the customs procedure to a person who performs presentation in an illegal, incorrect and unprofessional manner, provided that the customs representative is notified in writing and that there are grounds for such warning in terms of unlawful, inaccurate and unprofessional representation. in the last three years.
The Customs Administration revokes the license for customs representation of a person if after the issuance of the license the person is convicted or punished for criminal offences or violations of foreign trade, foreign exchange, customs or tax regulations.
The Customs Administration shall not issue a permit for representation in the customs procedure to a customs officer who has been dismissed. The Customs Administration may give a license to a customs officer who has resigned or retired to be represented in the customs procedure after the expiration of two years after leaving the service or retiring following the following conditions:
- if he has been working on customs clearance for at least six months
- if he has at least a secondary education
- if he has passed a special professional examination for representation in the customs procedure, and
- if he has not been legally convicted or punished for criminal offences or violations of foreign trade, foreign exchange, customs or tax regulations.
When the license for customs representation is revoked because the person has been convicted or punished for criminal offences or violations of foreign trade, foreign exchange, customs or tax regulations, the persons whose license has been revoked acquire the right to retake the professional exam for representation in customs procedure after two years from days of revocation of the consent.
A person whose license has been revoked twice does not have the right to retake the professional exam for representation in the customs procedure, which the Customs Administration monitors ex officio.
Powers of the Government of the Republic of Serbia
The Government of the Republic of Serbia prescribes:
- cases in which the customs representative is not required to be resident in the Republic of Serbia
- circumstances in which the customs authority does not require proof of authorization from the person declaring to act as a customs representative.
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