Customs representation

The filing of tax returns by individuals or legal persons who are represented before the customs authorities shall be made through a customs representative.

Such representation may be direct, i.e. where declarations are submitted in the name of and on behalf of others, or indirect, i.e. where declarations are submitted in their own name and on behalf of others.

Individuals or legal persons who fulfil the following conditions may be customs representatives, acting either directly or indirectly:

• Be established, according to the customs legislation of the European Union, in Spain or in the territory of any other EU Member State, as well as in third countries in the cases provided for in the aforementioned legislation.
• Provide proof of the necessary training to carry out the activity of customs representative.
• Be registered in the Register of Customs Representatives of the Tax Agency's Customs and Excises Department.

1. For individuals:by passing the aptitude tests organised by the Spanish Tax Agency on matters relating to basic tax and customs regulations in the field of foreign trade of goods, excise duties, the regulation of smuggling, the Canary Islands economic and tax system and the special systems of Ceuta and Melilla and the basic regulation of contracts of sale and purchase and international transport of goods, as well as the rules relating to international payments.
2. For legal persons:the qualification requirement is deemed to have been met when one of the following circumstances is met:
   • at least one of their legal representatives is an individual having the status of customs representative.
   • they have appointed at least one individual who has the status of customs representative.Such authorised representative(s) shall be bound to the legal person by a contract of indefinite duration and may not be a legal or voluntary representative of other customs representatives, nor provide customs representation services as an individual while bound to the legal person.
3. Customs representatives legally established in any other Member State of the European Union and who meet the criteria provided for granting the status of authorised economic operator.
4. Economic operators who have obtained the status of authorised economic operator while they hold said condition and to the extent that they can benefit from the simplifications established in customs regulations, regardless of the Member State in which they are established.

• Individuals who are considered Customs Agents and Commissioners.
• Individuals who, upon the entry into force of Royal Decree 335/2010, were authorised by the Customs and Excise Department of the Spanish Tax Agency to file customs declarations in their own name and on behalf of others (indirect representatives).
• Individuals who for three years prior to the entry into force of Royal Decree 335/2010 had regularly signed declarations as authorised representatives and maintained an employment relationship with persons or entities authorised by the AEAT Customs and Excise Department to file customs declarations.
• In full or in part, those who accredit the knowledge indicated in article 2.a) of Royal Decree 335/2010 with the qualifications or studies that are determined in each call for applications.

Entry in the Register shall be made ex officio or at the request of a party, in accordance with the provisions of Article 4 of Royal Decree 335/2010.

The application for registration in the Customs Representatives Register shall be made by electronic means, by filling in the form available under "Gestiones", in the "Representantes aduaneros" section, accompanied by the documentation provided for each case in Article 4 of Royal Decree 335/2010.

• In the case referred to in section 2.a) 3 of article 4 of Royal Decree 335/2010, providing, together with the application, proof of compliance with the conditions set out therein.
• In the case of legal persons who, together with the application, must identify the legal representative and/or the individuals who have the status of customs representative and who hold the power of representation before Customs.
• Customs representatives accredited in another Member State of the European Union, who are required to submit with their application to the Customs and Excise Department a declaration of responsibility including the data identifying that they are legally established in a Member State of the European Union to carry out these activities, that they fulfil the conditions set out in Article 4.3.of Royal Decree 335/2010 and a statement that, at the time of submission, there is no prohibition preventing them from exercising the activity in the Member State in which they are established at the time of application for registration.
• Authorised economic operators as referred to in Article 4.4.of Royal Decree 335/2010.

There are two options:

1. Comply with the condition set out in article 4.2.b) of Royal Decree 335/2010.
2. Have obtained the status of authorised economic operator, for as long as they hold that status and insofar as they are eligible for the simplifications provided for in the customs regulations.

With regard to the documentation to be attached, Article 4.2.b) of Royal Decree 335/2010 establishes two possible ways of accrediting the qualification of a legal person to be a customs representative.Where the former is chosen:the customs representative individual empowering the legal person is the legal representative of the legal person.A copy of the deed granting such status must be submitted.Where the second option is chosen:the customs representative, who is the individual empowering the legal person, is the authorised representative for customs matters of the legal person and is bound to the legal person by a permanent employment contract.A copy of the power of attorney, proof of the permanent employment contract and a letter from the individual customs representative stating that they accept to be the customs representative authorising the entity must be submitted. 

You must apply for registration in the Customs Representatives Register through the option on this page, under "Gestiones": Application for entry in the Customs Representatives Register.

The documentation to be submitted is as follows:

• Justification of powers to act before the customs authorities during the three years prior to the entry into force of Royal Decree 335/2010.
• Justification of the regular signing of customs declarations during the three years prior to the entry into force of Royal Decree 335/2010.

You can apply for registration through the "application for registration in the customs representatives register", which can be accessed from this page.

The documentation to be submitted is as follows:

• Justification of powers to act before the customs authorities for three years prior to the entry into force of Royal Decree 335/2010.
• Justification of the regular signing of customs declarations during the three years prior to the entry into force of Royal Decree 335/2010.

You can apply for registration through the "application for registration in the customs representatives register", which can be accessed from this page.

You must apply for registration in the register.The application for registration can be made in the "Application to join the customs representatives register" on this page and must be accompanied by a copy of the documentation proving that you are an authorised economic operator.