Recurso a agentes de aduanas

La autoridad aduanera no publica información sobre los agentes de aduanas, ya que prestan un servicio privado.

http://www.dogana.gov.al/english/c/169/181/293/declaration-at-customs

Toda persona podrá designar a un representante ante las autoridades aduaneras para realizar los trámites y formalidades requeridos por la legislación aduanera. La representación podrá ser:

• directa, en cuyo caso el representante actuará en nombre y representación de otra persona; o

• indirecta, en cuyo caso el representante actuará en su propio nombre pero en representación de otra persona.

The use of Customs Brokers is not mandatory in Antigua and Barbuda. Customs Officers generally provide assistance to importers of small non-commercial personal packages by completing a simplified declaration form. However, more complex and involved shipments usually require the use of a designated "third party", such as a Customs Broker or someone who is familiar with the Customs Electronic Software (ASYCUDA WORLD), can act on their behalf allowing for the direct declaration of importation and/or exportation of goods to and from Antigua and Barbuda.

The following websites provide information about the Laws, Acts, Rules and Regulation that governs the Antigua and Barbuda Customs and Excise Division:

http://www.customs.gov.ag
http://www.laws.gov.ag
http://www.ab.gov.ag

La información sobre el recurso a los agentes de aduanas está especificada en los artículos 38 al 56 de la Ley N° 22.415 (Código Aduanero de la República Argentina), pudiendo acceder a la mencionada Ley a través del siguiente enlace:

http://servicios.infoleg.gob.ar/infolegInternet/anexos/15000-19999/16536/texact.htm

1. Chapter 55 of the Customs Code (hereinafter referred to as the Code) of the Eurasian Economic Union (hereinafter referred to as the Union) defines the regulations related to the activities of a customs broker.
2. In particular, according to Article 401 of the Code the customs broker shall carry out, in the name and on behalf of the declarant or other interested persons, customs operations in the territory of the member State whose customs authority included it in the registry of customs brokers, in accordance with treaties and acts on customs regulation. The relationship of the customs broker with the declarants or other interested persons shall be established on contractual basis.
3. At the same time, the activity of the customs broker within the framework of the Code is considered a type of registry activity carried out in the field of customs. The conditions for inclusion of persons in the registry of customs brokers and the grounds for exclusion of them from the registry are defined in accordance with Articles 402 and 403 of the Code.
4. Among other conditions, the condition for inclusion in the registry of customs brokers is ensuring the fulfilment of the obligations of the legal entity in the amount defined by the Eurasian Economic Commission, except in the cases provided for in Article 402 of the Code. The specified amount is set by the decision N 64 of the Council of the Eurasian Economic Commission of 15 September 2017 "on the extent of ensuring the fulfilment of the customs representative's obligations".
5. At the same time, other conditions for including a juridical person in the registry of customs brokers are provided by Article 28 of the RA Law "On Customs Regulation", and the requirements for the application for registration in the Registry of Customs brokers under Article 29 of the same law. Chapter 55 of the Code defines the rights and responsibilities of a customs broker.
6. At the same time, according to Article 30 of the RA Law "On Customs Regulation" customs formulations on behalf of a customs broker may be carried out only by a citizen of the Republic of Armenia who is in a working or civil contractual relationship with a customs representative or who has been qualified as a customs formulation specialist in accordance with the procedure established by the committee.
7. The same article defines the conditions for obtaining a qualification certificate for a customs formulation specialist. The programs of qualification examinations for customs formulation and the procedure for their conduct is defined by the order of the Chairman of the State Revenue Committee of the Government of the Republic of Armenia N 354-N of 13 October 2017. In particular, in accordance with the 2nd point of the appendix to the mentioned order the superior customs Authority organizes an examination every month to qualify customs formulation specialists. According to the 3rd point of the same order the examination is conducted by the commission established by the order of the head of the Superior Customs Authority, and in accordance with point 4, information on the date, time and place of the examination; the questionnaire; and, the deadline for submission of documents required for participation in them is posted on the official website of the RA Customs Service at least 10 days before the examination.
8. At the same time, after conducting the test in accordance with the same procedure, the Commission draws up a summary protocol on the test results, to which is attached the list of participants who passed the test. The mentioned list is published on the same day on the official website of the Customs service.
9. According to point 22 of the order one working day after the list is published on the official website of the customs service persons who have obtained the qualification of a customs formulation specialist as a result of the examination from the Information Technologies Department of the RA State Revenue Committee, they can receive a qualification certificate of a customs formulation specialist approved by the order of the Chairman of the RA State Revenue Committee and a login name and password to enter the automatic customs declaration system.
10. According to Part 4 of Article 30 of the RA Law "On Customs Regulation" the specialist who has received a customs formulation qualification certificate is trained by the customs authorities at least once every 3 years.
11. Chapter 6 of the same law defines the grounds and procedure for termination of the qualification certificate of a customs formulation specialist.

Bahrain Customs Affairs does not require the mandatory use of Custom Brokers.

Regulation 183 of the Customs Act Cap 66, enacted in 1963, states that a person may not transact business with Customs on behalf of others, unless he holds a license to do so, issued by the Comptroller of Customs.

However, Regulation 185 states that a person shall not be required to hold a license to transact business with Customs on his own behalf. The Customs Department operationalizes Regulation 185 by allowing importers if they so require, to transact business with Customs without the use of a Customs Broker.

A list of all Customs Brokers and the law governing their requirement can be found on the website listed below:

http://asycuda.customs.gov.bb

Belize does not require the use of customs brokers. Features of the ASYCUDAWorld allows for direct trader input of customs declaration and there is a non-mandatory requirement for the use of Customs Brokers.

La normativa boliviana establece que los importadores deben empadronarse en la Aduana Nacional, en una de las siguientes categorías: (i) importador no habitual (Quienes realizan importaciones por una cuantía (valor FOB) inferior a los USD2.000), e; (ii) importador habitual (Quien no tiene una cuantía que limite sus transacciones comerciales).

La regla señala que tanto los importadores habituales como los no habituales que son personas naturales o jurídicas de derecho privado, de manera opcional, pueden contratar los servicios de un despachante o agente despachante de aduanas para realizar sus operaciones de comercio exterior siendo que la norma también les habilita la opción de realizar las mismas de manera directa. Para aquellos casos de personas jurídicas de derecho público, deberán realizar sus operaciones de comercio exterior a través del despachante oficial de la Aduana Nacional.

Para mayor claridad se puede consultar las siguientes disposiciones:

a) Reglamento para el Régimen de Importación para el Consumo, aprobado mediante Resolución de Directorio N° RD 01-015-21, de 31/05/2021;

https://www.aduana.gob.bo/aduana7/sites/default/files/SCGNNDTA/procedimiento/RD%2001-015-21%20Reglamento%20para%20el%20R%C3%A9gimen%20de%20Importaci%C3%B3n%20para%20el%20Consumo.pdf

b) Reglamento para el Registro y Gestión de Operadores de Comercio Exterior, aprobado mediante Resolución de Directorio N° RD 01-041-22, de 28/07/2022;

https://www.aduana.gob.bo/aduana7/sites/default/files/SCGNNDTA/procedimiento/RD%2001-041-22%20Reglamento%20para%20el%20Registro%20y%20Gesti%C3%B3n%20de%20Operadores%20de%20Comercio%20Exterior.pdf

c) Reglamento para Despacho de Importación de Menor Cuantía aprobado mediante Resolución de Directorio N° RD 01-029-21, de 20/12/2021, y;

https://www.aduana.gob.bo/aduana7/sites/default/files/SCGNNDTA/procedimiento/RD%2001-029-21%20Despacho%20de%20Importaci%C3%B3n%20de%20Menor%20Cuant%C3%ADa.pdf

d) Reglamento para el Destino Aduanero Especial de Servicio Expreso (Courier), aprobado mediante Resolución de Directorio N° RD 01-016-21, de 21/07/2021.

https://www.aduana.gob.bo/aduana7/sites/default/files/SCGNNDTA/procedimiento/RD%2001-016-21%20Reglamento%20para%20el%20Destino%20Aduanero%20Especial%20de%20Servicio%20Expreso%20%28Courier%29_0.PDF

In line with the TFA, the Customs Act of 2018 does not call for the mandatory use of customs brokers. Customs clients are free to either engage the services of a clearing agent or not.

On that note, those with the necessary capacity and credentials are allowed to do in-house clearance, subject to set terms and conditions. The Customs Act also provides for the registration, licensing and regulation of Customs brokers by BURS.

As a requirement, for a Customs broker to be licensed, at least one of the directors of the company shall be a qualified clearing clerk. In addition to the testing they undergo, a minimum of 2 years Customs or related work experience is required for one to be licensed as a clearing clerk.

The Royal Customs and Excise Department (RCED) of Brunei Darussalam ensure all forwarding agents are registered with RCED and published the list of Customs Agents (Forwarders) at:

www.tradingacrossborders.mofe.gov.bn

Servicio Nacional de Aduanas
https://www.aduana.cl/agentes-de-aduana/aduana/2012-04-27/094321.html
Requisitos, responsabilidad, deberes de agentes de aduanas.

There is no requirement of the mandatory use of customs brokers in China. Customs Law of the People's Republic of China and Provisions of the Customs of the People's Republic of China on the Administration of Registration of Customs Declaration Entities (Order No. 221 of the General Administration of Customs) provide that, after registration in the Customs, a consignee or consignor of imported/exported goods shall make customs declaration through its own customs declarers, or entrust it to a customs declaration enterprise which has been registered with the Customs for making declaration through the customs declarers of the enterprise.

Customs Law of the People's Republic of China:
http://english.customs.gov.cn/Statics/644dcaee-ca91-483a-86f4-bdc23695e3c3.html
(English)

Provisions of the Customs of the People's Republic of China on the Administration of Registration of Customs Declaration Entities
(Order No. 221 of the General Administration of Customs):

http://www.customs.gov.cn/customs/302249/302266/302267/356075/index.html
(Chinese)

Cada Miembro notificará al Comité y publicará sus medidas sobre el recurso a agentes de aduanas.

El marco normativo colombiano en relación a los agentes de aduanas, señala lo siguiente:

De conformidad con lo establecido el Decreto 1165 de 2019 (artículo 34 en adelante) las agencias de aduanas son las personas jurídicas autorizadas por la Unidad Administrativa Especial Dirección de Impuestos y Aduanas Nacionales (DIAN) para ejercer el agenciamiento aduanero, actividad auxiliar de la función pública aduanera de naturaleza mercantil y de servicio, orientada a garantizar que los usuarios de comercio exterior que utilicen sus servicios cumplan con las normas legales existentes en materia de importación, exportación y tránsito aduanero y cualquier operación o procedimiento aduanero inherente a dichas actividades.

Las agencias de aduanas tienen como fin esencial colaborar con las autoridades aduaneras en la estricta aplicación de las normas legales relacionadas con el comercio exterior para el adecuado desarrollo de los regímenes, modalidades aduaneras y demás actividades y procedimientos derivados de los mismos.

De conformidad al artículo 33 del Decreto en mención, no se requiere el uso obligatorio de las agencias de aduanas en los procedimientos aduaneros, dado que el importador o exportador podrán actuar directamente ante la Administración Aduanera, por cualquier cuantía, para adelantar los trámites aduaneros inherentes al régimen, modalidad u operación aduanera de que se trate.

Le recours aux courtiers en douane est pratiqué conformément aux dispositions du Code des Douanes de la CEMAC.

Ley de Aduanas, Ley de Agentes de Aduanas Autorizadost:

https://unipass.customs.go.kr/clip/index.do
www.law.go.kr/eng/engMain.do

Toda modificación ulterior de esas medidas se notificará y se publicará sin demora.
Según el Artículo 37, de la Ley General de Aduanas, sobre la intervención de los agentes de aduanas:

“La intervención de los agentes aduaneros será necesaria en todos los regímenes aduaneros y será optativa en los siguientes regímenes o modalidades aduaneras: zonas francas, exportación, depósito fiscal, provisiones de a bordo y perfeccionamiento pasivo, así como en las siguientes modalidades: equipaje, envíos de socorro, muestras sin valor comercial, envíos urgentes o "courier", envíos postales, tiendas libres, importaciones no comerciales, envíos de carácter familiar, despacho domiciliario industrial y comercial, e importaciones efectuadas por el Estado y sus instituciones y, en general, en los despachos de mercancías sujetas a regímenes o procedimientos sin intervención del agente aduanero que esta Ley autoriza. (Así reformado por artículo 1° de la Ley No. 8373 de 18 de agosto de 2003)”

Disponibilidad en internet:
http://www.hacienda.go.cr/docs/51c9baa1b805f_LEYGENERALDEADUANASACTUALIZADAAOCTUBRE2012.pdf

Información sobre las medidas sobre el recurso a agentes aduaneros:

https://www.aduana.gob.cu/sites/default/files/2021-04/DESCRIPCION%20SOBRE%20AGENTES%20Y%20APODERADOS-convertido.pdf

There exists a Comptroller Directive, Administratively Implemented, which makes it mandatory that all persons desirous of doing business with the Customs and Excise Division must be a qualified Customs Broker or Tariff Clerk.

El marco normativo ecuatoriano en relación a los agentes de aduanas, está especificada en los artículos 227, 228, 230 del CÓDIGO ORGÁNICO DE LA PRODUCCIÓN, COMERCIO E INVERSIONES, y artículo 64 del REGLAMENTO AL TÍTULO FACILITACIÓN ADUANERA DEL CÓDIGO DE PRODUCCIÓN, pudiendo acceder a los mencionados documentos jurídicos a través de los siguientes enlaces:

https://www.aduana.gob.ec/codigo-organico-copci/
https://www.aduana.gob.ec/reglamento-copci/

The Egyptian Customs Law No. 66 of 1963 and its Executive Regulation No. 10 of 2006 were amended and replaced by the new Customs Law No. 207 of 2020 and its Executive Regulation No. 430 of 2021. The current law and its executive regulation, like the previous ones, allow the stakeholder or his agent to deal with customs in finalizing the customs procedures without introducing the mandatory use of customs brokers.

Article (1) of the Customs Law "Definitions" defines the "Customs Broker "as a natural or legal person who prepares, signs, presents the customs declaration to the Customs Authority, and finalizes the procedures in respect of the goods for others.

Worth mentioning that the Customs Law No. 207 of 2020 defines the role of "Customs Broker" in Section (6), Chapter (5) - Articles (51-57). Furthermore, Executive Regulation No. 430 of 2021 devotes Articles (243-250) in Chapter (6) entitled "Customs Broker" to clarify the system of customs brokers in more detail.

________________________________________________________________________________________________________________

First: Customs Law
Section (6) - Customs Procedures, Chapter (5) - Customs Broker
Article 51
It is not allowed to practice customs clearance of the goods of others except after obtaining a license for practicing from the Customs Authority. The term of the license is two years subject to renewal. This license expires if it is not renewed before the end of its term, and the Executive Regulations of this Law specifies the controls, conditions, forms and rules for implementing this.
The Customs Authority may issue permissions to customs broker assistants in accordance with the categories and with the conditions and requirements specified by the Executive Regulations of this law.
Article 52
Without prejudice to the legal status of Customs brokers who have been licensed to practice the profession prior to the entry into force of this law, persons practicing the profession of clearance of goods, shall meet the following criteria:
1. Possess the nationality of the Arab Republic of Egypt.
2. Possess a high qualification degree.
3. Performed the military service or has been exempted from it.
4. Age should be at least 21 years old.
5. Must not have been dismissed from service in the government or public authorities nor his name has been struck off the Customs brokers' schedule for reasons related to honour or honesty breaches.
6. Must not have been convicted of a felony or misdemeanour prejudicial to honour or any of the Tax and customs evasion crimes unless he has been rehabilitated.
7. Must not be a worker in any of the government entities, units, public authorities, the public sector, or the public business sector. It is required for those who were previously an employee of the custom authority that three years have passed since they left the work.
8. Participated in the training courses held by the Customs Authority and passed the exam qualifying for the profession at the end of the courses. Highly qualified ex-Customs employees shall be exempted from attending the training courses, provided that they pass the aforementioned exam.
9. Passing the validity period of six months under training, with the exception of customs officials who possess the judicial seizure.
10. Owns an office in Egypt.
11. Submits a tax card.
Licenses may be issued for legal persons, provided that they meet the following requirements:
1. Submit a commercial register.
2. The company has an independent premise.
3. Only those who meet the conditions for practicing the profession stipulated in the first paragraph of this Article shall practice clearance operations.
The legal representative of the legal person, in addition to the other conditions stipulated by law, shall not been previously convicted in any of the crimes stipulated in this law, unless he has been rehabilitated.
Article 53
Each customs clearance office shall deposit at the customs authority a cash insurance of 50,000 Egyptian Pounds and for the legal person licensed to practice the profession of customs clearance, the cash insurance is 100,000 Egyptian Pounds. The Customs Authority may deduct from this deposit the amount of fines and compensations due to violations committed by the office or by the legal person or its brokers employed by him. The insurance amount shall be supplemented with the value of the fines or compensations deducted.
Article 54
The customs broker has to keep a special register with a serial number stamped by the customs authority seal in which the goods that has been cleared are recorded. He has to present it to the customs authority whenever requested to review it. This record as well as the supporting documents should be maintained for five years.
Article 55
Ministries, government authorities, public organizations and local administration units and others from public legal persons and public sector companies, public business sector and others from companies, embassies and consulates may conduct customs clearance procedures of their own goods by their employees, based on a written authorization from them provided that they have passed the customs clearance training courses prepared by the customs authority.
Article 56
In the Customs Departments, Disciplinary Committees shall be formed to hold customs brokers accountable for violating the provisions of this law, headed by the head of a central administration chosen by the head of the custom authority or whomever he delegates, and the membership of each of the following:
1. General Director of Legal Affairs.
2. Customs Brokers Representative, selected by the competent brokers division.
The Committee shall issue its decisions by a majority of votes with justification.
The disciplinary penalties that may be imposed are as follows:
1. Warning/ Notice.
2. Suspension for a period not exceeding one year for the first violation and the penalty shall be doubled in case of another violation committed within two years from the date of the previous violation.
3. Revocation of the license
The Head of the Customs Authority, in the event that any of the customs brokers commits violations that may be consider as a felony, may suspend the license granted to him until the committee finalize the issuance of its decision.
Article 57
The customs broker has the right of appeal against the decision of the Disciplinary Committee, stipulated in the previous article, within 30 days from the date of his knowledge of this decision.
A High Appeals Committee shall be established at the Customs Authority chaired by the Head of the Customs Authority and with the membership of a representative of the Customs Authority whose job level is not less than the head of a central department and a representative of the customs brokers to be chosen by the competent brokers division. The representative of the customs brokers selected shall not be one of the members of the Disciplinary Committee that issued the appealed penalty.
The Committee shall decide on the appeals submitted by the customs brokers against the decisions of the disciplinary within a period not exceeding 15 days from the date of submitting the appeal.
The Committee issues its justified decisions by a majority of opinions, and they are enforceable.
Second: Executive Regulation
Chapter six Customs Broker
Article 243
The profession of clearance of goods belonging to others shall not be practiced except after obtaining a license from the Customs Authority. The license is issued for a period of two years and is renewable as stipulated in these regulations.
Each Customs Clearance Office shall deposit a cash insurance of 50,000 Egyptian pounds, and the legal person shall deposit 100,000 Egyptian pounds at the Customs Authority. The Customs Authority may deduct from this deposit the amount of fines and compensations due to violations committed by the office or by the legal person or its brokers employed by him. The insurance amount shall be replenished to substitute, the value of the fines or compensation deducted within two weeks from the date of notifying the office or the legal person of this by a letter or by e-mail.
The cash insurance amount may be, upon request, paid annually in equal instalments over five years.
Article 244
The license shall be terminated if it is not renewed before the end of its validity period. It is permissible, upon the request of the broker, to re-enroll him, provided that the conditions for the license to practice the profession stipulated in these regulations are fulfilled.
To renew the license to practice customs clearance work on goods, the following is required:
1. Submit the criminal status record.
2. Not to miss the conditions for granting the license stipulated in Article (52) of the law.
Article 245
A Customs Broker is obligated to do the following:
a) Keep a special register with a serial number stamped with the customs authority's seal, to register serially the shipments cleared, with proof of the Customs declaration number and the Customs receipt number and the date. It is obliged to submit it to customs authority when requesting its review.
b) Deliver a detailed statement to the client, signed and stamped with the office stamp, stating expenses, clearance fees, and taxes and duties paid.
c) Maintain the register referred to in sub-para. (a) in this article and documents for 5 years.
d) Notify the Customs Authority of any changes that occur to the data or documents submitted to obtain the license, in particular the address of the place of practice of the clearance activity.
The customs departments concerned with the customs brokers affairs at the custom authority are obliged to follow up the customs clearance offices and companies to verify the above mentioned, including the conditions for granting the license stipulated in Article 52 of the law.
In the case of the customs broker violates the provisions of the first paragraph of this article, he shall be referred to the disciplinary committee located in its violating districts, all without prejudice to the criminal responsibility of the customs broker.
Article 246
Ministries, government authorities, public organizations and local administration units and others from public legal persons and public sector companies, public business sector and others from companies, embassies and consulates may conduct customs clearance procedures of their own goods by their employees, based on a written authorization from them provided that:
a) Customs clearance is not among the activities of the entities described above.
b) The employees have passed Customs Clearance Training Course prepared by the customs authority.
c) The delegate should not represent more than one of the entities referred to above. This is evidenced by approval letter from the entity or company, and a certificate issued by the social insurance, with the exception of the embassies and consulates from submitting this certificate.
Article 247
To obtain the delegates card working in the entities referred to in Article 246 of these Regulation, the following documents shall be submitted:
a) Academic qualification provided that, must have at least an intermediate qualification.
b) Authorization approved by the entity or its subsidiary.
c) Evidence that he is registered within the social insurance in relation to the entity he is affiliated to, with the exception of the embassies and the consulates.
d) Certificate of military service performance or exemption from it.
e) Criminal status sheet.
f) Certificate of passing the training course prepared by the Customs Authority.
Article 248
The license granted to a broker shall be revoked by force of law in the following cases:
a) A final court judgement is passed against him in a felony or misdemeanor that violates honor or honesty.
b) If he misses, one of the conditions of the licence required to practice the profession.
c) The death of the customs broker.
d) Abuse of the license by assigning it to others or renting it.
Article 249
Licenses for the customs broker's assistants may be issued for the following categories in accordance with the provisions set forth below:
a) Broker who is affiliated to an office:
The conditions for issuing a public broker's license shall apply to him, except for the two conditions of establishing an office and that of paying the cash insurance. Broker who is affiliated to an office works through the office and his work is limited to the clients of the office he belongs to only.
b) Assistant Broker:
Applications for issuing permits for Assistant broker should be in numbers adequate with their workload; it is issued on the condition that the following documents are submitted:
1. Academic qualification provided that, must have at least an intermediate qualification.
2. Evidence that he is registered within the social insurance in relation to the entity he is affiliated to.
3. Criminal status sheet.
4. Power of attorney from the owner of the customs clearance office.
5. Certificate of military service performance or exemption from it.
6. Authenticated copy of the license of his clearance office.
The work of assistants is limited to the auxiliary work of the Office, and they are not entitled to be presented during the stages of disclosure and valuation.
Article 250
Issuance of customs clearance licenses shall be in accordance with the relevant forms.

Para información sobre los requisitos, procesos de autorización y registro de las personas que soliciten ser agentes aduaneros, consultar el enlace siguiente:

https://sitio.aduana.gob.sv/servicios/autorizacion-de-agente-aduanero/

The measures of the use of customs brokers is indicated in the GCC Customs Law in Section X Articles 108-115. The services provided by the local customs on the use of customs brokers can be founded in the following links:

Abu Dhabi Customs
https://www.tamm.abudhabi/en/abu-dhabi-government-entities/generaladministrationofcustoms
Dubai Customs
https://www.dubaicustoms.gov.ae/en/eServices/Pages/default.aspx

According to Sections 13, 37 and 38 of the Customs and Excise Act: Eswatini Legislation allows the
declarant, including natural or legal persons, to make and submit a goods declaration in the
declarant's own name, without mandatory requirement of use of a customs broker.
According to Section 60 of the Customs Act and Excise Act, Brokers are required to be licensed, such
licensing rules are transparent and objective as published in the SRA Website accessible through the
link below.
http://www.sra.org.sz/customs/pageview.php?id=94&name=Customs%20Clearing%20Agents

The Philippines does not require the mandatory use of customs brokers. As cited in Section 106 of the Customs Modernization and Tariff Act (CMTA) of 2016, goods declaration may be lodged by the following:

a. Importer - being the holder of the bill of lading;
b. Exporter - being the owner of the goods to be shipped out;
c. Customs Broker - acting under the authority of the importer; or
d. Person duly empowered to act as agent or attorney-in-fact - this provision shall take into effect, which should be consistent with the international standards and customs best practices, after a two-year transition period from the effectivity of the CMTA.

Georgian Customs/Tax legislation does not require mandatory use of customs brokers.

Tax Code of Georgia is available here: https://matsne.gov.ge/en/document/view/1043717

Ghana requires the use of registered customs house agents (Customs Act 891)

Steps for customs house agents

i. Automated Customs System (ICUMS)
ii. Electronic submission of Customs declarations
iii. Electronic application and issuance of permits
iv. E-payment of Customs duties and fees

El recurso a Agentes Aduaneros es obligatorio para algunos regímenes aduaneros.

Los Agentes Aduaneros son las personas naturales autorizadas por el Servicio Aduanero para actuar habitualmente, en nombre de terceros, en los trámites, regímenes y operaciones aduaneras.
El agente aduanero es el representante legal de su mandante para efectos de las actuaciones y notificaciones del despacho aduanero y los actos que de éste se deriven. El Agente Aduanero es solidariamente responsable con el declarante ante el fisco, por el pago de las obligaciones tributarias aduaneras derivadas de los trámites, regímenes u operaciones en que intervenga y por el pago de las diferencias, intereses, multas, recargos y ajustes correspondientes.

La declaración de mercancías transmitida en forma electrónica por un agente aduanero se presume efectuada con consentimiento del titular o de quien tiene la libre disposición de las mercancías. Así mismo, la transmisión electrónica está vinculada al agente aduanero de forma optativa.

Para ser autorizado como Agente Aduanero, el Servicio Aduanero guatemalteco ha establecido un procedimiento que permite a las personas naturales que cumplan con los requisitos, obtener la autorización para actuar como Agente Aduanero, los cuales se resumen a continuación:

a) Presentación de solicitud por parte del interesado, en la cual deberá adjuntar como requisitos específicos: 1) Su documento de identificación personal, 2) Título a nivel de licenciatura en materia aduanera o licenciatura en otras disciplinas de estudio, en cuyo caso deberá acreditar como mínimo dos años de experiencia en materia aduanera.

b) Cumplidos los requisitos legales, el solicitante debe someterse a un examen psicométrico.

c) Aprobado el examen psicométrico, se someterá a un examen de competencia, el cual es elaborado por el Servicio Aduanero a través de un tribunal examinador, integrado por tres funcionarios del servicio aduanero especializados en cada una de las siguientes áreas: 1) Merceología, clasificación arancelaria y normas de origen; 2) Valoración aduanera de las mercancías; y 3) Legislación y procedimientos aduaneros. El solicitante será aprobado si obtiene un porcentaje mínimo del setenta por ciento de respuestas favorables en cada una de las pruebas practicadas.

d) Aprobado el examen de competencia, el Servicio Aduanero emite resolución de autorización del solicitante con la calidad de agente aduanero, requiere la presentación de una garantía de operación y presentada ésta, se realiza la habilitación en el sistema informático del Servicio Aduanero y se vincula la transmisión de la declaración de mercancías por medio de una firma electrónica.

Los preceptos anteriores se encuentran regulados en los artículos 5, 6, 18, 19, 22 y 23 del Código Aduanero Uniforme Centroamericano –CAUCA- y artículos 76 al 82, 84, 87 al 90 del Reglamento del Código Aduanero Uniforme Centroamericano -RECAUCA-. Los referidos cuerpos legales constituyen la legislación aduanera básica en materia de operaciones aduaneras. Con base a lo anterior, el Servicio Aduanero guatemalteco tiene publicado en si portal web los procedimientos que regulan el proceso de autorización, funciones y obligaciones de los agentes aduaneros, siendo lo siguiente:

PR-IAD/DNO-AR-01 Procedimiento para autorización y registro de auxiliares de la función pública aduanera
PR-IAD/DNO-AR-02 Procedimiento para administración e auxiliares de la función pública aduanera
PR-IAD/DNO-AR-03 Procedimiento para trámite de certificados digitales para auxiliares de la función pública aduanera
PR-IAD/DNO-AR-04 Procedimiento para registro de asistentes o empleados de los auxiliares de la función pública aduanera ante la SAT y parámetros de carnetización
PR-IAD/DNO-DE-01 Procedimiento para el ingreso de mercancías al territorio nacional
PR-IAD/DNO-DE-02 Procedimiento para el egreso de mercancías del territorio nacional
PR-IAD/DNO-DE-03 Verificación inmediata de mercancías
PR-IAD/DNO-DE-05 Procedimiento para el ingreso de mercancías en almacenes fiscales y depósitos aduaneros
PR-IAD/DNO-DE-06 Procedimientos para el egreso de mercancías en almacenes fiscales y depósitos aduaneros

Los procedimientos anteriores se encuentran incluidos en el manual de procedimientos de la Intendencia de Aduanas, de la Superintendencia de Administración Tributaria en su portal web, en la siguiente dirección: https://portal.sat.gob.gt/portal/manual-de-procedimientos-de-la-intendencia-de-aduanas.

Customs Brokers Information:
http://www.gra.gov.gy/customhouse-brokers/broker-licence

List of Customs Brokers:
http://www.gra.gov.gy/customhouse-brokers/list-of-brokers

Código Aduanero Centroamericano (CAUCA) no. IV, resolución COMIECO 223 - 2008 y su REGLAMENTO DEL CÓDIGO ADUANERO UNIFORME CENTROAMERICANO (RECAUCA) RESOLUCIÓN No. 224-2008 (COMIECO-XLIX). Aprobada el 25 de abril del 2008. https://www.aduanas.gob.hn/wp-content/uploads/2019/12/CAUCA.pdf

Este reglamento establece los derechos, obligaciones y requisitos para constituirse en AUXILIAR DE LA FUNCION PUBLICA ADUANERA. https://www.wipo.int/edocs/lexdocs/laws/es/sv/sv038es.pdf También, la Ley de aduanas de la republica de Honduras Decreto 212-87, establece algunos requisitos vigentes. https://www.aduanas.gob.hn/download/ley-de-aduanas-inicial-decreto212-87/

Hong Kong, China no exige la intervención de agentes de aduanas.

There is no requirement of the mandatory use of customs brokers in India. Where an importer of exporter chooses to be represented by a customs broker, Section 146 of the Customs Act, 1962 (No. 52 of 1962) provides that only a licensed customs broker can handle business relating to the entry or departure of a conveyance or import or export of goods at any customs station.

Section 146 of the Customs Act, 1962, the Customs Brokers Licensing Regulations, 2018 and related notifications are available at:

• http://www.cbic.gov.in/htdocs-cbec/customs/cs-act/cs-act-ch17-revised2 (refer Section 146)
• http://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/formatted-htmls/Customs-Brokers-Licensing-Regulations-english-2019.pdf;jsessionid=1551EC9032355FFF9673877140F28F0B
• http://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2018/cs-nt2018/csnt41-2018.pdf;jsessionid=89B6BE7148FBF87C29AD536F466ECD33
• http://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2018/cs-nt2018/csnt41h-2018.pdf;jsessionid=F1ACC86C9B9111385E8FC0B88BABF7CE (Hindi)
• http://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2019/cs-nt2019/csnt08-2019.pdf;jsessionid=238F4677DA83123BBCDC8CAF199AD6E
• http://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2019/cs-nt2019/csnt08h-2019.pdf;jsessionid=45C205939FB09F1BF6E6D8A897B83B21 (Hindi)

Indonesia no exige el recurso a agentes de aduana. La leyes que regulan el recurso, así como otras cuestiones relativas a los agentes de aduana, son las siguientes:
• Reglamento del Ministerio de Hacienda Nº 179/PMK.04/2016 relativo al registro en aduana
• Reglamento del Ministerio de Hacienda Nº 29/PMK.04/2018 relativo a la aceleración de la concesión de licencias de Aduanas e Impuestos sobre el Consumo a efectos de facilitar la actividad comercial
Se puede obtener más información en www.beacukai.go.id/

Customs Agents Law, 1964
https://www.justice.gov.il/Units/Reshomot/publications/Pages/BookOfLaws.aspx

Customs Agents Regulations, 1965
https://www.justice.gov.il/Units/Reshomot/publications/Pages/Regulations.aspx

Customs Agents Order, (Determination of Customs activities), 1965 https://www.justice.gov.il/Units/Reshomot/publications/Pages/Regulations.aspx

Guidelines
https://taxes.gov.il/customs/CommercialImport/Pages/SearchResultDesc.aspx

Part XVII of the Customs Regulations 1955

Section 147C states that the services of a customs broker are required where the value of the goods to be cleared exceeds USD 5,000.

En Kazajstán no es obligatorio recurrir a un agente de aduanas.

Véase el capítulo 57 "Representante aduanero" del Código Nº 123-VI de la República de Kazajstán sobre cuestiones aduaneras en la República de Kazajstán, de 26 de diciembre de 2017:

http://zan.gov.kz/#!/doc/117130/rus.

Use of Customs brokers or Agents (also known as Clearing and Forwarding Agents or Clearing agents) is not mandatory in Kenya. However, traders are encouraged to use the services of Customs brokers as stipulated under section 145-148 of the East African Community Customs Management Act, 2004, and as guided by the East Africa Customs Management Regulations, Art. 149.

The URL for the East African Community Customs Management Act, 2004 is;
http://kenyalaw.org/kl/fileadmin/pdfdownloads/EALA_Legislation/East_African_Community_Customs_Management_Act_2004.pdf

The URL for the East Africa Customs Management Regulations;
https://www.eac.int/documents/category/regulations

Information on use of Customs Agents in Kenya can also be found at the following link;
https://www.kra.go.ke/en/tax-experts/about-tax-experts/about-tax-experts/customs-tax-agents

1. Brokers can be licensed only in case they met the requirements and pass required exams, and can apply for the license through customs eservices portal
https://eservices.kgac.gov.kw/

2. All licensed brokers are available to registered consignee and through customs eservices portal https://eservices.kgac.gov.kw/

Macao, China does not require the use of customs brokers.

Any person may appoint a representative to represent him in his dealings before the customs authority in order to perform the acts and formalities laid down by customs regulations. The representative must state before the customs authority that he is acting on behalf of the person he is representing, specify whether the representation is direct or indirect, and be empowered to take actions as a representative.

The measures for use of the customs brokers are published in a separate tab on the website of the Custom Administration of the Republic of Macedonia. All changes along are also published in the same place.

Information on representation in customs procedures is available on the following link:

http://www.customs.gov.mk/index.php/mk/biznis-zaednica-mk/zastapuvanje-mk/1312-zastapuvanje-mk

Pursuant to Section 90 (6A) of the Customs Act 1967, the use of customs broker/agent is not mandatory.

Information regarding the use of customs brokers can be accessed at the following link:

http://www.customs.gov.my/en/pg/Pages/pg_cag.aspx

Importers are not required to use a Customs Broker. Customs Regulations allows the declaration
and clearance of goods be individuals and importers.

Le Maroc ne prescrit pas de recours obligatoire aux courtiers en douane.

Les courtiers sont néanmoins tenus d'obtenir une licence les autorisant à exercer leur fonction, conformément au code marocain des douanes et impôts indirects.

Les conditions d'octroi de licences aux courtiers en douane sont publiées sur le site de la douane marocaine http://www.douane.gov.ma .

The Customs legislations provide for the rules and obligations of Customs Brokers Section 117-124 of the Customs Act and Regulation 19 of the Customs Regulation 1989. The above legislations are available on the MRA website at www.mra.mu.

http://www.mra.mu/download/Broker-ObligationsAndDuties.pdf

Medidas sobre el recurso a agentes aduanales:

De conformidad con lo previsto en el artículo 40 de la Ley Aduanera, los trámites relacionados con el despacho de las mercancías se promoverán por los importadores o exportadores o por conducto de los agentes aduanales.

Lugar o lugares oficiales donde se haya publicado la información:

Ley Aduanera
http://www.diputados.gob.mx/LeyesBiblio/index.htm

Información del Servicio de Administración Tributaria respecto de los Agentes Aduanales:
http://omawww.sat.gob.mx/aduanas/servicios/Paginas/agente_aduanal.aspx

Medidas sobre el recurso a apoderados aduanales:

En relación con los apoderados aduanales, mediante el DECRETO por el que se reforman, adicionan y derogan diversas disposiciones de la Ley Aduanera, publicado el 9 de diciembre de 2013, se suprimieron las disposiciones del Título Séptimo, Capítulo Único, Sección Segunda, de la Ley Aduanera concernientes a los apoderados aduanales. Sin embargo, en el TRANSITORIO QUINTO del mismo DECRETO, quedó establecido que "Las autorizaciones de apoderado aduanal activas a la fecha de entrada en vigor del presente Decreto, continuarán vigentes hasta en tanto las mismas se cancelen, se extingan o se les revoquen a los apoderados aduanales." Para tales efectos, se estará a lo dispuesto en el Título Séptimo, Capítulo Único, Sección Segunda, de la Ley Aduanera y demás disposiciones aplicables, para aquellas autorizaciones de apoderado aduanal activas a la fecha de entrada en vigor de dicho Decreto.

Lugar o lugares oficiales donde se haya publicado la información:
Ley Aduanera y Diario Oficial de la Federación
http://www.diputados.gob.mx/LeyesBiblio/index.htm
http://www.dof.gob.mx/nota_detalle.php?codigo=5324941&fecha=09%2F12%2F2013

Referring to the use of Customs Brokers, the Republic of Moldova applies transparent and objective rules with regard to the licensing of customs brokers. Also, the Republic of Moldova does not apply mandatory use of customs brokers. The above-mentioned provisions are also stipulated in the national law, namely, Customs Code of the Republic of Moldova No. 1149-XIV/20.07.2000, MO 160-162/1201 of 23.12.2000.

• According to Customs legislation, any person having been entitled to dispose goods has a right to declare the goods to Customs (provisions 3.1.8 and 66.1 of the Customs Law).
• Therefore, any person who has the right of disposal of the goods has the right to declare the goods to the customs.
• The Customs General Administration of Mongolia is working on improving the traders' process of self-declaration to the customs, to create an opportunity to attach the necessary documents for customs clearance in electronic form, and to advertise it to the public.
• Traders who have an Internet connection and access to the "Customs External Portal System" have the opportunity to declare their goods to the customs electronically from anywhere in the world. In order to further improve this process, the Customs General Administration of Mongolia is expanding the scope of our activities in order to simplify the licensing and declaration process and to ensure that acceptable errors are not considered as customs violations.

CUSTOMS LAW OF MONGOLIA
SUB-CHAPTER SEVEN
CUSTOMS BROKER

Article 66 Customs Broker

66.1. Customs clearance of the goods intended to enter the Customs territory of Mongolia may be affected by a Customs Broker on a contractual basis.

66.2. A Customs Broker shall be a Mongolian legal body authorized to be a Customs Broker and such permission shall be authorized by the Cabinet member responsible for Customs matters.

66.3. A legal body specified in 66.2 of this Law shall run brokerage activities engaged solely in the specified territory where he/she may perform clearance for certain types of goods.

66.4. The permission to run Customs brokerage activities specified in 66.2 of this Law shall be prohibited for transfer to others.

Article 67 Requirements to Customs broker's activities

67.1. The Customs Broker shall meet the following requirements:

67.1.1. not to have outstanding debt of taxes;

67.1.2. be solvent to run Customs Broker's activities;

67.1.3. to have at least two Customs certified specialists;

67.1.4. set up a risk fund for prevention of possible losses against payment of Customs and other duties or securities issued for payment of duties.

67.2. As specified in 67.1.4 of this Law, the amount to be kept in the risk fund shall be approved by the Customs central administration depending on the volume of goods covered by the Broker's activities.

67.3. The Customs shall control the activities of the Customs Broker and Customs certified specialist and regulations on control on Customs broker's activities shall be approved by the Customs central administration.

Article 68 Customs Certified Specialist

68.1. The Customs central administration shall award the person who meets criteria to act as a Customs certified specialist.

68.2. An accreditation for assessment of the Customs certified specialist’s activities and professional skills shall be conducted every two years by the Customs central administration.

68.3. The certificate awarded to the Customs certified specialist shall be annulled on the basis of reasons as follows:

68.3.1. a court ruling has been enforced proving the crime committed by him/her;

68.3.2. multiple cases of offences violating Customs legislation occurred;

68.3.3. there is a proof that a certificate was awarded against forged or counterfeit documents;

68.3.4. failed the accreditition specified in 68.2 of this Law.

Article 69 Rights and Obligations of a Customs Broker

69.1. The Customs Broker has the right to obtain timely information from the Customs on the amendment to the Customs legislation besides those specified in 57.1 of this Law.

69.2. Customs Broker is obliged to the following besides those specified in 57.2 of this Law:

69.2.1. to conclude a contract to represent a declarant at the clearance;

69.2.2. to get involved in Customs activities through the certified Customs specialist;

69.2.3. to keep financial reports, records on Customs brokerage activities and provide the Customs with them;

69.2.4. to inform the Customs when there is any change to the registered information submitted to the Customs while obtaining Customs brokerage authorization as specified in 66.2 of this Law;

69.2.5. not to disclose the declarant's confidential information or use it unlawfully;

69.2.6. to provide the Customs with the pre-arrival information 10 days earlier than actual crossing of goods through the national border.

Article 70 Authorization, Suspension or Termination of Customs brokerage activities

70.1. The authorization to run Customs brokerage activities shall be given for a period not less than 3 years.

70.2. An applicant requesting for an authorization to run Customs brokerage activities shall submit to the Customs the following documents besides those specified in 11.1.1-11.1.4 of the Law on the Special Permission for economic entity's business activities.

70.2.1. references and certificates given by the competent authorities proving that the conditions and requirements specified in 70.2 of this Law are met;

70.2.2. records from the Customs and police authorities proving that offences against the Customs legislation are not committed;

70.2.3. a request to run Customs brokerage activities covering a certain type of goods and territory.

70.3. If the request is made concerning 70.2.3 of this Law, the certificate shall indicate the type of business.

70.4. If the holder of the authorization to run Customs brokerage activities meets no longer the conditions and requirements specified in 67.1 of this Law or fails to fulfill the obligations specified in 69.2 of this Law, the brokerage authorization shall be suspended by the Cabinet member responsible for Customs matters upon the proposal made the Customs central administration.

70.5. If the offences specified in 70.4 of this Law still occur or offences against the Customs legislation occurred twice or repeatedly, the authorization to run Customs brokerage activities shall be terminated by the cabinet member responsible for Customs matters upon the proposal made by the Customs central administration.

70.6. If the matters concerning authorization, termination, extension and suspension of Customs Brokerage activities and control on their activities are not regulated by this Law, the Law on the Special Permission for economic entity’s business activities shall govern those issues.

Measures are provided in Chapter 2 of the Customs Law (OG MNE 71/17). The Law is available at http://www.mif.gov.me/biblioteka/zakoni.

Referring to the use of Customs Brokers, Namibia Customs & Excise applies transparent and objective rules with regard to the licensing of customs brokers. Also, Namibia Customs & Excise applies mandatory use of customs brokers. The relevant provisions are also stipulated in the Customs & Excise Act 20 of 1998 as amended, Section 73 Chapter VIII.

All the official correspondence must be addressed to Office of the Commissioner, NamRA, at e-mail: Sam.SHIVUTE@namra.org.na or
Erna.Tjombonde@namra.org.na or
Mulemwa.Kawana@namra.org.na

Tel.: +264-61-4330111

Con base a lo dispuesto en el artículo 87 del RECAUCA, la intervención del agente aduanero no será necesaria en las modalidades, operaciones y trámites que se indican a continuación:
a) Cuando se trate de operaciones aduaneras efectuadas por el gobierno y sus dependencias, las municipalidades y las instituciones autónomas o semiautónomas del Estado;
b) Cuando las mercancías objeto de operación o trámite aduanero se encuentren en cualquiera de las condiciones siguientes:
i. Estén amparadas por un formulario aduanero de un convenio centroamericano de libre comercio, bilateral o multilateral;
ii. Pequeños envíos sin carácter comercial;
iii. Se reciban o despachen a través del sistema postal internacional sin carácter comercial; o
iv. Se hayan recibido mediante sistemas de entrega rápida o Courier y cumplan las normas de esta modalidad;
c) Equipaje de viajeros y mercancías distintas del equipaje;
d) Las efectuadas por personas jurídicas representadas por un apoderado especial aduanero;
e) Provisiones de a bordo;
f) Envíos de socorro;
g) Muestras sin valor comercial;
h) Importaciones no comerciales cuando su valor no exceda de mil pesos centroamericanos; y
i) Otras modalidades, operaciones y trámites que en este Reglamento se señalen expresamente.

Con base a lo dispuesto en el artículo 88 del RECAUCA, la intervención del agente aduanero será optativa en los casos siguientes:
a) Exportaciones definitivas;
b) Exportación temporal con reimportación en el mismo estado;
c) Zonas francas;
d) Depósito aduanero;
e) Exportación temporal para el perfeccionamiento pasivo;
f) Admisión temporal para el perfeccionamiento activo; y
g) Otros regímenes, que en este Reglamento se señalen expresamente.

Disponibilidad en internet:
https://www.dga.gob.ni/CDOC/NORMATIVA/Cauca%20IV%20Anexo%20Resolucion%20223-2008%20(Comieco-XLIX).pdf
https://www.dga.gob.ni/CDOC/NORMATIVA/Recauca%20IV%20Anexo%20Resolucion%20224-2008%20(Comieco-XLIX).pdf

Notification of measures on the use of customs brokers. Any subsequent modifications thereof should equally be notified.

The Customs Brokers is not required which means that the both owners and customs brokers can clear the goods (referred to Article 110 from the common customs law of the GCC).

www.customs.gov.om

Measures on the use of Customs brokers.

Federal Board of Revenue:

http://www.fbr.gov.pk/docs/customs-act-1969/130

http://www.fbr.gov.pk/Downloads.aspx#Rules?view=ExternalLink

El marco normativo de la República de Panamá en relación con los Agentes de Aduanas se regula mediante el DECRETO LEY No. 1 (de 13 de febrero de 2008) "Que crea la Autoridad Nacional de Aduanas y dicta Disposiciones concernientes al Régimen Aduanero".

Cabe mencionar, que el recurso de aduanas en la legislación nacional se encuentra regulado en el Capítulo II "Agente de Corredor de Aduana"; en los Artículos 39 al 52 del presente Decreto Ley.

DECRETO LEY No. 1 (de 13 de febrero de 2008)

"Que crea la Autoridad Nacional De Aduanas y dicta Disposiciones concernientes al Régimen Aduanero."

https://www.ana.gob.pa/w_ana/index.php/organisation/registro-de-los-operadores-de-comercio-internacional

In Papua New Guinea the use of customs brokers is necessary for most commercial imports and exports activity and the process is regulated by Customs Act 1951 https://customs.gov.pg/
The Law does not explicitly state that all importers must use customs brokers for every shipment but it provides the legal framework for licensing of customs agents.

Medidas sobre el uso de agentes de aduanas. Cualquier modificación posterior de los mismos debe ser notificada igualmente.

La información sobre el recurso de agentes de aduanas está especificada en la Sección 3 del Código Aduanero del Paraguay (Ley N°2422/04, artículos 20 al 30), que estipula la obligatoriedad de la intervención de Agentes de Aduanas habilitados en las operaciones aduaneras.

Asimismo, en el artículo 29 del citado Código se estipulan los casos de intervención opcional de Agentes de Aduanas.

El Código Aduanero del Paraguay se puede encontrar en el siguiente enlace:
https://www.bacn.gov.py/leyes-paraguayas/2276/ley-n-2422-codigo-aduanero

El marco normativo peruano en relación a los agentes de aduanas, señala lo siguiente:

• Son despachadores de aduana, aquellas personas autorizadas por la Autoridad Aduanera para efectuar los despachos aduaneros. Pueden ser despachadores de aduana: Los dueños, consignatarios o consignantes de la mercancía, los despachadores oficiales (que ejercen la representación de una entidad pública) y el agente de aduana.

• El dueño o consignatario puede gestionar sus despachos aduaneros directamente, es decir no requieren de una agente de aduana o de la autorización como despachador oficial en: (1) la importación de mercancías cuyo valor FOB no exceda los dos mil dólares de los Estados Unidos de América (US$ 2000), (2) en la exportación de mercancías cuyo valor FOB no exceda de cinco mil dólares de los Estados Unidos de América (US$ 5000) y (3) cuando constituyan garantía y cumplan con los demás requisitos exigidos en el Reglamento de la Ley de Aduanas.

• Asimismo, se ha previsto a partir del año 2020, otorgar como facilidad a los Operadores Económicos Autorizados, el que puedan efectuar directamente sus despachos aduaneros sin la necesidad de contar con el servicio de un despachador de aduana.

Cabe mencionar que el recurso de agente de aduanas, en la legislación nacional se encuentra regulado en los siguientes dispositivos normativos:

• Ley General de Aduanas aprobada por el Decreto Legislativo N° 1053
• Reglamento de la Ley General de Aduanas, aprobado mediante el Decreto Supremo N° 010-2009-EF
• Tabla de Sanciones aplicables a las infracciones previstas en la Ley General de Aduanas, aprobada mediante el Decreto Supremo N° 031-2009-EF
• Reglamento de Certificación del Operador Económico Autorizado, aprobado mediante el Decreto Supremo N° 184-2016-EF
• Procedimiento General para la autorización de operadores de comercio exterior, aprobados mediante la Resolución N° 10-2016-SUNAT/5F0000

Información disponible en:

Normas Enlaces de interés
Ley General de Aduanas aprobada por el Decreto Legislativo N° 1053 http://www.sunat.gob.pe/legislacion/procedim/normasadua/gja-03normasoc.htm

Reglamento de la Ley General de Aduanas, aprobado mediante el Decreto Supremo Decreto Supremo N° 010-2009-EF http://www.sunat.gob.pe/legislacion/procedim/normasadua/normasociada/gja-00.04.htm

Tabla de Sanciones aplicables a las infracciones previstas en la Ley General de Aduanas, aprobada mediante el Decreto Supremo N° 031-2009-EF http://www.sunat.gob.pe/legislacion/procedim/normasadua/normasociada/gja-00.05.htm

Reglamento de Certificación del Operador Económico Autorizado, aprobado mediante el Decreto Supremo N° 184-2016-EF http://www.sunat.gob.pe/orientacionaduanera/oea

Procedimiento General para la autorización de operadores de comercio exterior, aprobados mediante la Resolución N° 10-2016-SUNAT/5F0000 http://www.sunat.gob.pe/legislacion/procedim/despacho/operadores/procGeneral/despa-pg.24.htm

The systematization of custom brokers was regulated in alignment with the decision of the President of the General of Authority of Customs No. 7 of 2016 and its amendments regarding the terms and conditions for practicing the customs clearance system. This decision was published and announced on the website of the General Authority of Customs:

https://www.customs.gov.qa

The Customs Brokers is not required which means that both owners and customs brokers can clear the goods (Article 110 from the GCC Common Customs Law).

For more information regarding customs brokers:

https://zatca.gov.sa/en/RulesRegulations/Taxes/Pages/CustomsClearance.aspx

El Art. 159 de la Ley 3489 de Aduanas vigente desde 1953, no exige la obligatoriedad del uso de Agentes de Aduanas:
https://www.aduanas.gob.do/media/2182/3489_ley_general_de_aduanas.pdf

En el siguiente vínculo se puede descargar la Ley 3489 y ver los artículos 153 al 166:
https://vucerd.gob.do/normativas-y-acuerdos/normas-y-acuerdos/

The Chapter 61 of the Customs Code of the Eurasian Economic Union (came into force for the Kyrgyz Republic from 1 January 2018) regulates the activity of "Authorized Economic Operators" (AEO). The establishment of AEOs in the territories of the Eurasian Economic Union does not require mandatory registration. The indicated provision of the EAEU's Custom Code also provides for AEOs to be qualified as low risk.

For more detailed information on use of customs brokers (AEOs), see:
https://docs.eaeunion.org/docs/ru-ru/0144505/cc_20112012

The use of Customs Brokers in St. Kitts and Nevis is not mandatory in the clearing of goods. The ASYCUDA World platform allows for direct trader input once they are registered on the system. Registration to access the system is free. The document to be completed is mentioned above.

The Customs Act 2014 establishes that a licensed customs broker must be used for all importations and exportations of a commercial nature. Information on the use of customs brokers is contained in Part 18 of the Customs Act 2014, which can be accessed at the following link:

https://www.revenue.gov.ws/images/Customs-Act-2014.pdf

The use of Custom Brokers is not mandatory but traders may choose to use Brokers who are familiar with the Asycuda World System.

https://asycudaw.svgcustoms.net/downloads/list_of_brokers.pdf

http://asycudaw.svgcustoms.net

The use of Customs Brokers is not mandatory in Saint Lucia, as Customs Officers generally providers assistance to traders in completing simplified declaration for importation and exportation of small quantities of non-commercial goods. However, as the transactions become more complex and involved, the use of a Custom Broker or someone who is familiar with the trading platform, ASYCUDA World, becomes necessary.

A list of all Customs Brokers and laws governing Custom Brokers can be found on the websites listed below.

http://www.govt.lc (Customs Brokers and Customs Clerk Art)
https://www.customs.gov.lc

Seychelles does not mandate the use of Customs Brokers therefore such has not been legislated.

Singapore does not require the use of customs brokers. Declaring agents and declarants are required to be registered with Singapore Customs before they can provide declaration services:
https://www.customs.gov.sg/businesses/new-traders-and-registration-services/registration-services/apply-update-renew-terminate-declaring-agent-account-and-declarant

In exercise of the powers conferred by Section 115 of the Customs Ordinance, the Director General of Customs is authorized to grant licenses, subject to the terms and conditions as specified in Schedule G to the Customs Ordinance, to act as Customs Brokers/ Customs House Agents (CHA).

The above legislation is available on the official website of Sri Lanka Customs:

http://www.customs.gov.lk/law/home

All the measures related to Customs Brokers/ Customs House Agents (CHA) have been published in the official website of Sri Lanka Customs:

http://www.customs.gov.lk/cha/home

South Africa has no restrictions on the use of customs brokers.

Information regarding the measures on the use of customs brokers is available at the following link: http://registeronline.customs.go.th/RON/SecurityServlet?lang=en&left_menu=nmenu_esevice_181129_01

Regulations Governing the Establishment and Management of Customs Brokers
http://law.moj.gov.tw/Eng/LawClass/La wAll.aspx?PCode=G0350007
Regulations Governing the Implementation of Automated Cargo Clearance Procedures
http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0350044

Measures on the use of customs brokers are published in the Chapter XIV of the Customs Code.
According to the legislation of the Republic of Tajikistan the use of customs brokers is not obligatory.

Additional information is available at: https://www.medt.tj/documents/main/normativno-pravovieakti/zakonodatelnie-akti/tj/02508-tj.pdf.

The use of customs brokers is stipulated in the Customs and Excise Management Act 2007:
https://ago.gov.to/cms/images/LEGISLATION/PRINCIPAL/2007/2007-0004/CustomsandExciseManagementAct_2.pdf

Information pertaining to the use of Customs Brokers in Trinidad and Tobago is published in the Customs Brokers and Customs Clerks Act 78:03, which is available for download at:

https://agla.gov.tt/downloads/laws/78.03.pdf

La Tunisie informe le comité de facilitation des échanges qu’elle ne prescrit pas le recours obligatoire aux courtiers en douane.

Les mesures régissant le recours aux courtiers en douane sont prévues par les textes suivants:

- Le code des douanes promulgué par la loi N. 2008-34 du 02 Juin 2008 tel que modifié et complété par la loi N.53-2015 du 25 décembre 2015 portant loi des finances pour l’année 2016.

- L’arrêté du Ministre des Finances du 29 décembre 1955, relatif à l’exercice de la profession de commissionnaires en douane tel que modifié et complété par l’arrêté le Ministre des Finances du 22 mars 2001.

Ces textes sont publiés au Journal Officiel de la République Tunisienne respectivement comme suit:

- JORT N.47 du 10 Juin 2008
- JORT N.104 du 29 décembre 2015
- JORT N.104 du 30 décembre 1955
- JORT N.26 du 30 mars 2001

Customs regulations of the Republic of Turkey do not require the mandatory use of customs brokers. The qualifications of individuals who can track customs procedures at the customs authorities are determined by articles 5, 225, 226, 227 and 228 of the Turkish Customs Code and article 561 of Customs Regulations.

Certification and other procedures related to qualifications of assistant customs brokers and customs brokers are regulated by articles 227 and 228 of the Turkish Customs Code.

Ukraine hereby notifies the following information pursuant to Article 10.6.2 of the Agreement on Trade Facilitation regarding the use of customs brokers.
Customs brokerage activity in Ukraine is not mandatory. However, enterprises providing such service must obtain authorization from the State Customs Service of Ukraine in accordance with the Law of Ukraine No. 3926 of 22 August 2024 "On Amendments to the Customs Code of Ukraine Regarding the Implementation of Certain Provisions of the Customs Code of the European Union".

This requirement entered into force on 19 April 2025.

An enterprise may obtain authorization to conduct customs brokerage activity if it meets the criterion of "compliance with the requirements of the customs and tax legislation of Ukraine" (Part 1 of Article 14 of the Customs Code) and fulfils conditions 2 and 4 of the criterion "ensuring practical standards of competence or professional qualifications of the responsible official of the enterprise" (paragraphs 2 and 4 of Part 4 of Article 14 of the Customs Code).

Enterprises currently holding valid permits for customs brokerage activity are granted a transitional period to obtain authorization instead of the existing permit until 19 April 2026.

The authorization procedure takes up to 15 business days, including 5 days for a preliminary examination of the enterprise's application and 10 days for assessment of the enterprise's compliance based on the Self-Assessment Questionnaire submitted with the application.

More information on customs brokerage activities in Ukraine is available at: https://customs.gov.ua/en/news/novini-20/post/zmini-do-mitnogo-kodeksu-ukrayiniavtorizatsiia-na-provadzhennia-mitnoyi-brokerskoyi-diialnosti-1901

La Sección II de la Ley N° 19.276 de 19 de setiembre de 2014 que aprobó el Código Aduanero de la República Oriental del Uruguay (CAROU) refiere a la intervención, habilitación y demás requisitos que deben cumplirse para actuar como Despachante de Aduanas.

Su intervención es preceptiva en el Uruguay para tramitar el despacho de mercaderías, según el artículo 14 del CAROU, conservando la intervención del despachante de aduana dispuesta por la Ley N° 13.925 de 17 de diciembre de 1970.

No obstante, el artículo 15 del CAROU incorpora excepciones puntuales donde no se requiere la intervención del despachante para llevar a cabo las operaciones aduaneras relacionadas con los despachos de: envíos postales internacionales de carácter no comercial, equipaje de viajero, envíos postales internacionales expresos (cuyo valor no exceda los 200 dólares EE.UU.) o de organismos estatales y de la mercadería importada por uruguayos residentes en el extranjero al retornar al país.

Asimismo, según el art. 1 de la Ley N° 19.592 de 5 de enero de 2018, se establece otra excepción a la intervención del despachante de aduana, en los casos de importación de insumos con destino al proceso de prototipado o pequeñas series de producción, asociados a la innovación tecnológica del sector de electrónica o robótica.

https://www.impo.com.uy/bases/codigo-aduanero/19276-2014
https://www.impo.com.uy/bases/leyes/19592-2018

El artículo 16 del CAROU establece los requisitos para la habilitación del despachante de Aduana, entre ellos acreditar tener domicilio en el país, y haber aprobado un examen de competencia acerca de la materia aduanera y de comercio exterior ante un Tribunal designado por el Ministerio de Economía y Finanzas.

Los despachantes de aduana son un agente privado especializado en comercio exterior, los honorarios por sus servicios se acuerdan con los clientes. http://www.adau.com.uy.

The Vanuatu Customs Act number 7 of 2013 requires the use of Custom Brokers, it allows the Director of Customs to issue Licenses to Custom Brokers.

Vanuatu Customs has Registered seventy-two (72) Customs Brokers Licenses who successfully completed and passed the exam on customs procedures.
Click on this link to access the legislation
https://customsinlandrevenue.gov.vu

Viet Nam does not require the use of Customs Brokers according to Customs Law 2014.

Declaring agents and declarants are required to be registered with Viet Nam Customs before they can provide brokering service.

Relevant regulations can be found in the following legal documents:

- Article 20 Customs Law 2014 on the conditions to provide customs brokering service.

- Article 5 Decree No. 08/2015/ND-CP dated 21 January 2015 of the Government, which is amended and supplemented in Decree No. 59/2018/ND-CP dated 20 April 2018 which provides specific regulations on how customs brokers can represent good owners to make customs declaration and carry out customs procedures for the import/export of goods.

- Circular No. 12/2015-TT-BTC dated 30/1/2015 of the Ministry of Finance on specific regulation on the issuance of Certificate of training in Customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents.

- Circular No. 22/2019/TT-BTC dated 16/4/2019 of the Ministry of Finance to amend, supplement Circular No. 12/2015-TT-BTC dated 30/1/2015 of the Ministry of Finance (as mentioned above).

No mandatory use of Customs Brokers.
The use of customs brokers is stipulated in Section 216A of the Customs and Excise (CAP 23:02)