2.2.2. Who can be the declarant?

The customs declaration with data set H7 can be submitted by any person who meets the conditions set out in Article 170 of CAU . The declarant may be the importer (i.e. the consignee, who is usually, but not necessarily, the same as the buyer) acting in his own name and on his own account, or a customs representative (i.e. a postal service operator, express transport company, customs agent or similar) under the general conditions of the UCC. Depending on the type of customs representation, the customs representative may act on behalf of and on behalf of the person represented (direct representation) or on his own behalf, but on behalf of the person represented (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 person represented. Representatives who fail to present such proof or fail to declare that they are acting as such shall be deemed to be acting in their own name and on their own account and shall be fully liable for the customs declaration in question.

In order to expedite the customs clearance process, the buyer can request such power of representation at the time of purchase, for example, when choosing delivery options. It is also advisable that the power of representation covers all formalities related to the customs clearance of the goods, including any possible rectification or invalidation of the customs declaration. However, in cases where the customs representative holds a power of representation 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 representation to rectify or invalidate the customs declaration. In fact, the declarant has the right to request rectification (Article 173 of the UCC) or invalidation (Article 174 of the UCC) of the declaration.

Examples:

1) An importer located in Estonia orders a pair of sneakers 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 RFA and not subject to prohibitions and restrictions). The goods are transported by mail or express shipment and upon arrival in Estonia the importer chooses to file the customs declaration on his own behalf. To do so, you are entitled to submit the customs declaration using data set H7.

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 appoints the postal service, the express transport company or a customs agent to file the customs declaration on behalf of and on behalf of the importer himself → direct representation by the postal service or the express transport company, which can choose to file the customs declaration with data set H7.

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 → Status of representative → Code "2" (direct representation within the meaning of Article 18, paragraph 1, of the Code).

3) In a third case, the importer appoints the postal service, the express transport company or a customs agent to act as indirect representative, who will therefore clear 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 → Status 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, express transport company or customs agent fails to declare that it is acting as a representative and is therefore deemed to be acting in its own name and on its own account and to assume all the responsibilities that come with the status of 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 submit the customs declaration, the person responsible for doing so must have all the data required for the release of goods for free circulation. The customs declaration will only be accepted if it contains all the necessary data. When making a 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 the power of representation on each occasion, in accordance with Article 19, paragraph 3, of the UCC. However, even if there is no obligation to provide such proof, the representative must still be authorised to act as such on behalf of the person concerned (i.e. the person entitled to grant the power of representation to another person to act on his behalf, such as the importer). In other words, the person concerned must have explicitly agreed to be represented, or must be deemed to have agreed to the delegation of powers after having had the opportunity to express his intention to declare the goods himself or to appoint a customs representative. If no such delegation of powers is demonstrated, the representative shall be deemed to be acting in his own name and on his own account and shall be fully responsible for the customs declaration in question.