{"id":1122,"date":"2026-09-15T10:00:00","date_gmt":"2026-09-15T08:00:00","guid":{"rendered":"https:\/\/www.omniaaduanas.com\/?post_type=noticia&p=1122"},"modified":"2026-09-14T13:16:05","modified_gmt":"2026-09-14T11:16:05","slug":"customs-representative-or-freight-forwarder-who-handles-customs-clearance-and-who-is-liable-before-customs","status":"publish","type":"noticia","link":"https:\/\/www.omniaaduanas.com\/en\/news\/customs-representative-or-freight-forwarder-who-handles-customs-clearance-and-who-is-liable-before-customs\/","title":{"rendered":"Customs Representative or Freight Forwarder: Who Handles Customs Clearance and Who Is Liable Before Customs?"},"content":{"rendered":"\n

<\/p>\n\n\n\n

Table of Contents<\/h2>\n
    \n
  1. Context of the problem<\/a><\/li>\n
  2. What is a customs representative?<\/a>\n<\/li>
  3. What is a freight forwarder?<\/a><\/li>\n
  4. Can the same company act as a freight forwarder and customs representative?<\/a><\/li>\n
  5. Direct and indirect representation: the difference with legal effects<\/a><\/li>\n
  6. Declared information and liability: what cannot be delegated without control<\/a><\/li>\n
  7. The risk of \"all-inclusive\" transport<\/a><\/li>\n
  8. Comparative summary of functions<\/a><\/li>\n
  9. Operational Application<\/a><\/li>\n
  10. Conclusion<\/a><\/li>\n<\/ol>\n\n\n\n

    <\/p>\n\n\n\n

    In an import operation, transport and customs clearance may be contracted as part of the same offer, but they are not the same activity. The freight forwarder organises international transport; the customs representative acts before Customs when representation exists. The distinction is relevant because the customs declaration generates its own obligations and requires the information used to be accurate and justifiable. In addition, direct and indirect representation do not have the same effects with regard to customs debt. This article explains the role of each party and what must be defined before authorising customs clearance.<\/p>\n\n\n\n

    Context of the problem<\/h2>\n\n\n\n

    <\/p>\n\n\n\n

    In many operations, the importer contracts collection at origin, international transport, customs clearance and final delivery through the same provider. From an operational point of view, it may be perceived as a single service.<\/p>\n\n\n\n

    The risk arises when this logistical integration leads to the assumption that all customs-related elements of the operation have been reviewed in advance. Not necessarily.<\/p>\n\n\n\n

    An issue may arise due to tariff classification, origin, customs value, supporting documentation or the existence of measures and controls applicable to the goods. When this happens, the essential question is no longer who organised the transport, but who acts before Customs and what information was used to prepare the declaration.<\/p>\n\n\n\n

    To correctly define these functions, it is necessary to distinguish between the freight forwarder and the customs representative.<\/p>\n\n\n\n

    <\/p>\n\n\n\n

    What is a customs representative?<\/h2>\n\n\n\n

    <\/p>\n\n\n\n

    \"Customs<\/figure>
    \n

    Although the term \"customs agent\" is still used in the market, the regulations govern the figure of the customs representative.<\/p>\n\n\n\n

    Article 5.6 of the Union Customs Code<\/a> defines a customs representative as the person appointed to carry out the acts and formalities required under customs legislation in dealings with customs authorities.<\/p>\n\n\n\n

    In Spain, Royal Decree 335\/2010<\/a> regulates the figure of the customs representative and establishes the conditions for carrying out this activity, including the required qualifications and registration in the Register of Customs Representatives of the Spanish State Tax Administration Agency.<\/p>\n\n\n\n

    The specific form of representation is explained later in this article.<\/p>\n<\/div><\/div>\n\n\n\n

    <\/p>\n\n\n\n

    What is a freight forwarder?<\/h2>\n\n\n\n

    <\/p>\n\n\n\n

    \n

    Article 121 of Law 16\/1987<\/a>, on the Regulation of Land Transport, considers freight forwarders to be companies specialising in organising international transport of goods on behalf of third parties.<\/p>\n\n\n\n

    The law allows the freight forwarder, as part of this activity, to also carry out administrative, tax, customs and logistics procedures inherent to transport, or to act as an intermediary in contracting them.<\/p>\n\n\n\n

    Therefore, it is not correct to reduce the freight forwarder's role to merely contracting freight. It may be involved in customs procedures linked to the operation. However, when it acts before Customs on behalf of a third party, the customs representation regime explained in this article applies.<\/p>\n<\/div>

    \"Customs<\/figure><\/div>\n\n\n\n

    <\/p>\n\n\n\n

    Can the same company act as a freight forwarder and customs representative?<\/h2>\n\n\n\n

    <\/p>\n\n\n\n

    Yes. They are different functions, but they are not incompatible. The same company may organise international transport and, at the same time, act as a customs representative when it meets the requirements established for this activity.<\/p>\n\n\n\n

    Therefore, the provider's trade name alone is not enough to determine its role in a specific operation. The importer must identify who submits the declaration to Customs and in what capacity they do so.<\/p>\n\n\n\n

    <\/p>\n\n\n\n

    Declared information and liability: what cannot be delegated without control<\/h2>\n\n\n\n

    <\/p>\n\n\n\n

    Customs representation does not make the importer a party unrelated to the operation. Article 15.2 of the Union Customs Code<\/a> assigns responsibility for the accuracy and completeness of the information provided, the authenticity, accuracy and validity of supporting documents and, where applicable, compliance with the obligations arising from the customs procedure.<\/p>\n\n\n\n

    \"Customs<\/figure>
    \n

    When the declaration or information is submitted through a customs representative, the representative is also subject to the liability provided for in that article.<\/p>\n\n\n\n

    In addition, Article 77.3<\/a> provides that anyone who supplies information used to draw up a declaration that results in all or part of the import duty not being collected may also become a debtor if they knew, or should reasonably have known, that the information was false.<\/p>\n\n\n\n

    Practical consequence:<\/strong> outsourcing customs clearance does not allow the reality of the goods to be outsourced. The representative needs sufficient technical and documentary information to support the tariff classification, origin, customs value and applicable measures.<\/p>\n<\/div><\/div>\n\n\n\n

    A generic commercial description or incomplete documentation may prevent a technically defensible declaration. The representative cannot replace with an assumption the information that the importer or manufacturer must be able to substantiate.<\/p>\n\n\n\n

    <\/p>\n\n\n\n

    The risk of \"all-inclusive\" transport<\/h2>\n\n\n\n

    <\/p>\n\n\n\n

    An integrated logistics offer may include collection, international transport, handling, customs clearance and final delivery. This integration is operationally useful, but it does not in itself prove that a prior technical review of the customs operation has been carried out.<\/p>\n\n\n\n

    The elements that must support the declaration are those indicated in the section \"Declared information and liability: what cannot be delegated without control\" of this article. If they have not been reviewed before shipment, an issue may arise when the goods are already at the port or airport, at which point the operational alternatives are more limited and costs may increase.<\/p>\n\n\n\n

    The question, therefore, is not whether the service has been contracted on an integrated basis, but whether the customs element has been analysed with sufficient information before the declaration is submitted.<\/p>\n\n\n\n

    <\/p>\n\n\n\n

    Comparative summary of functions<\/h2>\n\n\n\n

    The following table summarises the points explained in the previous sections of the article. A visual summary of which function corresponds to each party.<\/p>\n\n\n\n

    <\/p>\n\n\n\n

    Question<\/strong><\/td>Freight forwarder<\/strong><\/td>Customs representative<\/strong><\/td><\/tr>
    Main function<\/td>Organises international transport on behalf of third parties.<\/td>Acts before customs authorities on behalf of another person.<\/td><\/tr>
    Customs procedures<\/td>May carry out procedures inherent to transport.<\/td>Forms part of its function when acting in the customs declaration.<\/td><\/tr>
    Submission of declarations on behalf of third parties<\/td>Only when also acting within the customs representation regime.<\/td>Yes, in accordance with the authorisation and form of representation.<\/td><\/tr>
    Direct or indirect representation<\/td>Only if also acting as a customs representative.<\/td>Yes.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    <\/p>\n\n\n\n

    Operational Application<\/h1>\n\n\n\n

    <\/p>\n\n\n\n

    Before authorising customs clearance, the importer must identify three elements: who will act as customs representative, whether the representation will be direct or indirect, and whether the technical information required to prepare the declaration has been reviewed in advance.<\/p>\n\n\n\n

    If any of these points has not been defined, there is not yet a sufficient basis for assuming that the customs operation is settled, even if the transport has already been contracted.<\/p>\n\n\n\n

    <\/p>\n\n\n\n

    Conclusion<\/h1>\n\n\n\n

    <\/p>\n\n\n\n

    Confusion between the freight forwarder and customs representative usually arises when transport and customs clearance are contracted as part of the same service. The problem is not that a company may perform both functions, but rather not knowing which one it is performing at any given time and under what conditions.<\/p>\n\n\n\n

    For an importing company, the critical point is that the declaration submitted to Customs is supported by sufficient, consistent and defensible information before the goods arrive.<\/p>\n\n\n\n

    At Omnia Aduanas, we review the operation before shipment<\/strong> to determine the applicable form of representation and verify the technical elements that will support the customs declaration.<\/p>\n\n\n\n

    If your company is preparing an import and has not defined who will assume customs representation or whether the documentation is sufficient for customs clearance, contact us before shipping the goods.<\/strong><\/p>\n\n","protected":false},"featured_media":1115,"template":"","meta":{"_acf_changed":false,"_joinchat":[]},"class_list":["post-1122","noticia","type-noticia","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.omniaaduanas.com\/en\/wp-json\/wp\/v2\/noticia\/1122","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.omniaaduanas.com\/en\/wp-json\/wp\/v2\/noticia"}],"about":[{"href":"https:\/\/www.omniaaduanas.com\/en\/wp-json\/wp\/v2\/types\/noticia"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.omniaaduanas.com\/en\/wp-json\/wp\/v2\/media\/1115"}],"wp:attachment":[{"href":"https:\/\/www.omniaaduanas.com\/en\/wp-json\/wp\/v2\/media?parent=1122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}