2.2.2. Who can be the declarant?

The customs declaration with the H7 data set can be submitted by any person who meets the conditions provided for in article 170 of UCC . The declarant may be the importer (i.e. the consignee, who is usually the same as the buyer, but not necessarily) in his own name and on his own behalf, or a customs representative (i.e. a postal service operator, a express transport company, a customs agent or similar) in accordance with the general conditions of the UCC. Depending on the type of customs representation, the customs representative may act in the name and on behalf of the represented person (direct representation) or in his or her own name, but on behalf of the represented person (indirect representation).

At the time of customs clearance for free circulation, the customs authorities may require the representative to present proof of the power of representation granted to him by the represented person. Representatives who do not present such proof or fail to declare that they are acting as such will be deemed to be acting in their own name and on their own account and will be fully responsible for the customs declaration in question.

In order to expedite the customs clearance process, the buyer can request such power of attorney at the time of purchase, for example, when choosing delivery options. Likewise, it is advisable that the power of attorney covers all formalities related to the customs clearance of the goods, including the possible rectification or invalidation of the customs declaration. However, in cases where the customs representative holds a power of attorney for indirect representation for the purposes of initial customs clearance, he or she assumes the role of declarant in the process and therefore does not need any additional power of attorney. to rectify or invalidate the customs declaration. In fact, the declarant has the right to request rectification (article 173 UCC) or invalidation (article 174 UCC) of the declaration.

Examples:

1) An importer located in Estonia orders a pair of sports shoes from a seller through an online platform. The shipment meets all the conditions provided for in article 143 bis of AD CAU (goods covered by Article 23, paragraph 1, of FRG and not subject to prohibitions and restrictions). The goods are transported by mail or as express delivery and, upon arrival in Estonia, the importer chooses to file the customs declaration in his own name. To do this, you have the right to submit the customs declaration with the H7 data set.

Extract from the customs declaration:

The ED 13 04 000 000 → Importer → Person (natural or legal)
The ED 13 05 000 000 → Declarant → Importer
The ED 13 06 000 000 → Representative.

2) In a second case, the importer designates the postal service, the express transport company or a customs agent to present the customs declaration in the name and on behalf of the importer himself → direct representation by the postal service or the express transport company, which can choose the customs declaration with the H7 data set.

Extract from the customs declaration:

The ed 13 04 000 000 → Importer → Person (natural or legal)
The ED 13 05 000 000 → Declarant → Importer
The ED 13 06 000 000 → Representative → Postal service/express transport company/customs agent
The ED 13 06 030 000 → Statute of representative → Code “2” (direct representation within the meaning of article 18, paragraph 1, of the Code).

3) In a third case, the importer designates the postal service, the express transport company or a customs agent to act as an indirect representative, who, consequently, will dispatch the goods in his own name, but on behalf of the importer.

Extract from the customs declaration:

The ed 13 04 000 000 → Importer → Person (natural or legal)
The ED 13 05 000 000 → Declarant → Postal service/express transport company/customs agent
The ED 13 06 000 000 → Representative → Postal service/express transport company/customs agent
The ED 13 06 030 000 → Statute of representative → Code “3” (indirect representation within the meaning of article 18, paragraph 1, of the Code).

4) In a fourth case, the postal service, the express transport company or the customs agent fails to declare that it is acting as a representative and, therefore, is considered to be acting in its own name and on its own account and assumes all the responsibilities that come with being a declarant.

Extract from the customs declaration:

The ed 13 04 000 000 → Importer → Person (natural or legal)
The ED 13 05 000 000 → Declarant → Postal service/express transport company/customs agent
The ED 13 06 000 000 → Representative.

In order to present the customs declaration, the person in charge of doing so must have all the data required for the release of the goods into free circulation. The customs declaration will only be accepted if it contains all the necessary data. When submitting the customs declaration on behalf of another person, customs representatives (including postal service operators, express transport companies or similar) must have a power of representation (Article 19 UCC).

As regards economic operators who act as customs representatives on a regular basis, the customs authorities may exempt them from the obligation to present proof of power of representation on each occasion, in accordance with Article 19(3) of the UCC. However, even if there is no obligation to present such proof, the representative must continue to be empowered to act as such on behalf of the person concerned (that is, the person with the right to grant the power of representation to another person so that acts on his own behalf, such as, for example, the importer). In other words, the person concerned must have explicitly agreed to be represented, or must be presumed to have accepted the delegation of power after having had the opportunity to express his or her intention to declare the goods himself or to appoint a customs representative. If it is not demonstrated that such delegation of power has occurred, the representative will be deemed to be acting in his own name and on his own behalf and must be fully responsible for the customs declaration in question.