Registration in the register of customs representatives

A customs representative is the natural or legal person who, on a professional basis, completes customs formalities on import, on export and in transit, in their own name or in the name of a principal. The activity requires recognition by the Administration générale des Douanes et Accises.

Two forms of representation

| Form | The representative acts | Consequence |
|---|---|---|
| Direct | In the name of and on behalf of another | The customs debt falls on the principal |
| Indirect | In their own name, but on behalf of another | The representative is jointly liable for the customs debt |

> The choice of form is not a formality: it decides who bears the debt in the event of a reassessment. It is the first point to examine in any representation mandate.

Conditions for registration

Laid down by the Royal Decree of 13 March 2016:

• Sufficient knowledge of customs, VAT and excise rules
• Demonstrated professional competence
• Keeping records that comply with customs standards

What you must supply

The form “Application for entry in the Register of Customs Representatives”, addressed to the Authorisations team for the territory covering the applicant's main accounting establishment.

Where to file, by territory

| Territory | Address |
|---|---|
| Brussels | `da.authorisations.brussels@minfin.fed.be` |
| Liège | `da.autorisations.liege@minfin.fed.be` |
| Mons | `da.marketing.mons@minfin.fed.be` |
| German-speaking region | `da.genehmigung.eynatten@minfin.fed.be` |

How we help

We prepare the registration file, check that the conditions on competence and records are met before filing, and follow the matter through to entry in the register. We also work with representatives who are already registered, on bringing their internal procedures into line and drafting their representation mandates.