Article 5 of Council Regulation (EEC) No. 2913/92 (The EU Customs Code) provides that any person may appoint a representative in their dealings with the customs authorities to perform the acts and formalities laid down by customs rules. That Article also provides that such representation may be direct or indirect and outlines the consequences for a representative of [...]

For all consignments coming into or leaving the state from/to countries outside the EU customs formalities have to be attended to on behalf of the importer or exporter as the case may be. A freight forwarder or customs clearance agent (who specialises in customs clearance only) may perform the task and raise an appropriate fee [...]