Customs broker is the enterprise or the organisation, rendering services in declaring of the goods and vehicles which move through a customs border of Ukraine. Activity of the customs broker is regulated by chapter 59 of the Customs code of Ukraine. According to the legislation, the customs broker can perform its activity in any customs of Ukraine.
Mutual relations of the broker with legal or the physical person whom it represents, are determined by the order agreement.
Declaring of cargoes by the customs broker is performed by the statement in the established form of exact data on the goods and vehicles, the purpose of their moving through a customs border of Ukraine, and also other data necessary for realisation of their customs supervision.
Proceeding from stated above it is possible to allocate following principal duties of the customs broker:
- provides declaring of the goods to customs body;
- gives the documents necessary for realisation of customs registration and customs supervision, including the customs declaration;
- shows the goods to customs body;
- the customs broker is present at the control and customs registration of the goods, promotes workers of customs in registration carrying out;
- in case of need on the instructions of the customer produces payment of all payments and fees;
- gives to the customer the necessary information, concerning requirements of the customs legislation;
- uses the information received from the enterprise which it represents, only for the purposes of customs procedures.
In turn, for realisation of the principal duties the customs broker has the right:
- to demand granting of authentic and exact data and the documents, concerning moving through a customs border of the declared goods, and also the information necessary for their customs registration;
- to act at own discretion, but in interests of the customer if the last not completely gives the data necessary for customs registration of the goods according to the legislation of Ukraine;
- to refuse declaring of the goods in case of incomplete granting by the customer of documents, and also at revealing of the fact of realisation by the customer of illegal actions.