Publication date: 11.06.2024
The role of customs brokers in customs legal relations: legal regulation and liability
Introduction
Customs brokers play a key role in customs procedures, helping businesses and individuals move goods across borders efficiently and legally. They are responsible for preparing and submitting customs declarations, ensuring compliance with all customs requirements, and dealing with other customs clearance issues. In this article, we will analyze the legal regulation of customs brokers in Ukraine and their responsibilities in customs legal relations.
Legal regulation
Customs Code of Ukraine:
- The Customs Code of Ukraine contains the main provisions on the activities of customs brokers, defining their rights, duties and responsibilities. The Code establishes requirements for licensing customs brokers and regulates their activities in the field of customs clearance.
Licensing of customs brokers:
- In order to operate as a customs broker, it is necessary to obtain a license issued by the State Customs Service of Ukraine. The license is granted on the basis of the applicant's compliance with the established requirements, such as the availability of qualified employees and material and technical facilities.
International standards:
- Ukraine adheres to international standards, in particular the provisions of the Kyoto Convention on the Simplification and Harmonization of Customs Procedures, which stipulate the role of customs brokers in ensuring efficient customs clearance.
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Functions and responsibilities of customs brokers
Preparation and submission of customs declarations:
- Customs brokers prepare and submit customs declarations on behalf of their clients, ensuring the accuracy and completeness of the information contained in the documents.
Consulting services:
- Brokers provide advice on customs legislation, tariffs, quotas, regimes, and other issues related to customs clearance.
Interaction with customs authorities:
- Customs brokers interact with customs authorities to resolve issues that arise during customs clearance, including participation in customs inspections and control activities.
Ensuring compliance with customs legislation:
- Brokers are responsible for compliance with all customs legislation requirements related to the movement of goods across the customs border, including the rules for classifying goods, determining customs value, and paying customs duties.
Responsibility of customs brokers
Administrative liability:
- For violations of customs legislation, customs brokers may be subject to administrative liability, including fines, license revocation, or temporary suspension of their activities.
Civil liability:
- Customs brokers are civilly liable to their clients for damages caused by the failure to perform or improper performance of their duties. This may include compensation for material damage, penalties, and other expenses.
Criminal liability:
- In case of committing crimes related to customs activities (e.g. smuggling, customs duty evasion), customs brokers may be criminally liable under the criminal law of Ukraine.
