Customs self-clearance
Who can be a self-clearer before customs?
Qualified natural persons making declarations in their own name and on their own account.
Legal persons, both public and private, who lodge their declarations themselves, using the electronic means accepted by the Customs Office and by the person representing them when declarations are lodged on paper.
If the presentation is submitted through its voluntary representative, the power of attorney may only be granted to directors or employees by virtue of an indefinite employment contract.In the latter case, the employee may not represent, for these purposes, companies other than the company that has granted him/her the power of attorney, and his/her actions shall be limited exclusively to the account of the entity that has granted him/her the power of attorney.Acceptance of the Customs declaration by the Customs shall be conditional on the relevant accreditation.
Where, under the applicable regulations, the provision of a guarantee is required in order to secure payment of a customs and fiscal debt, it shall be presented, as debtor, by the natural or legal person making the customs declaration in his/her own name and on his/her own account.
At the request of the declarant, the customs authorities shall allow a comprehensive guarantee to be provided to cover several operations which give rise or may give rise to a customs and fiscal debt.
If the guarantee is furnished by a guarantor or surety, the guarantor shall undertake expressly and in writing to pay jointly and severally with the declarant the guaranteed amount of the customs and fiscal debt for which payment becomes due.The guarantor must be a credit institution, insurance institution or mutual guarantee company established in the territory of the European Union.
Natural persons lodging a customs declaration in their own name and on their own account must, when requested to do so by the officials to whom they present the declaration, prove their identity by producing their National Identity Card or passport.
Where declarations are lodged by legal persons through their representative, acceptance of the customs declaration shall be conditional upon proof of representation by the representative.