Customs representation

The filing of tax returns by individuals or legal persons who are represented before the customs authorities shall be made through a customs representative.

Such representation may be direct, that is, when declarations are submitted in the name and on behalf of another, or indirect, when they are submitted in one's own name and on behalf of another; in this case, the customs representative is a co-debtor and jointly liable.

Individuals or legal persons who fulfil the following conditions may be customs representatives, acting either directly or indirectly:

• Be established in Spain or in the territory of any other EU member state or in third countries (in the cases provided for in EU customs legislation).
• Provide proof of the necessary training to carry out the activity of customs representative.
• Be registered in the Register of Customs Representatives of the Tax Agency's Customs and Excises Department.

The UCC establishes that any customs representative is authorized to provide his services in Member States other than the one in which he is established, provided that he meets the requirements set out below, as provided for in Article 39.a) ad) of the UCC:

• Absence of serious or repeated violations of customs legislation and tax regulations.
• Adequate system for managing commercial records and, where applicable, transport records, allowing for the correct performance of customs controls;
• Financial solvency
• Adequate level of competence or professional qualifications directly related to the activity carried out.

These requirements are those required for granting the status of authorised economic operator for customs simplifications.

1. In the case of natural persons, by passing the aptitude tests called by the AEAT on issues relating to basic tax and customs regulations in the field of foreign trade of goods, excise taxes, regulation of smuggling, the Economic and Fiscal Regime of the Canary Islands and special regimes of Ceuta and Melilla and the basic regulation of contracts for the purchase and sale and international transport of goods and the rules relating to international payments.
2. In the case of legal entities, the training requirement is considered to be accredited when any of the following circumstances occur:
   • Although at least one of its legal representatives is a natural person who has the status of customs representative.
   • Although it is linked to at least one natural person who has the status of customs representative. This natural person or natural persons will be linked to the legal person through an open-ended employment contract and may not be legal or voluntary representatives of other customs representatives, nor provide customs representation services as a natural person while they are linked to the legal person.
3. Customs representatives legally established in any other Member State of the European Union and who meet the criteria set out in Article 39.a) ad) of the UCC for the granting of the status of authorised economic operator for customs simplifications.
4. Economic operators who have obtained the status of authorised economic operator while they hold said condition and to the extent that they can benefit from the simplifications established in customs regulations, regardless of the Member State in which they are established.

• Individuals who are considered Customs Agents and Commissioners.
• Individuals who, upon the entry into force of Royal Decree 335/2010, were authorised by the Customs and Excise Department of the Spanish Tax Agency to file customs declarations in their own name and on behalf of others (indirect representatives).
• Individuals who, for three years prior to the entry into force of Royal Decree 335/2010, have regularly signed declarations as representatives and maintained an employment relationship with persons or entities authorised by the Customs and Excise Department of the AEAT to submit customs declarations.
• Within the framework of the tests called for the accreditation of the training to be customs representatives, persons who have the studies or qualifications established in each call for such tests may be totally or partially exempted from taking such tests.

Entry in the Register shall be made ex officio or at the request of a party, in accordance with the provisions of Article 4 of Royal Decree 335/2010.

These will be carried out automatically by customs representatives who have passed the aptitude tests and are established in Spanish territory.

The application for registration in the Register of Customs Representatives shall be made electronically by completing the form available for this purpose at the electronic headquarters of the State Tax Administration Agency, accompanied by the documentation provided for each case in article 4 of Royal Decree 335/2010.

• In the case of natural persons, as contemplated in section 2.a).3 of article 4 of Royal Decree 335/2010, providing along with the application the supporting evidence of compliance with the conditions provided therein.
• In the case of legal persons, together with the application, they must identify the legal customs representative or the voluntary customs representative that they wish to be associated with, providing in each case, supporting evidence of compliance with the conditions provided for in the regulation.
• In the case of customs representatives accredited in another Member State of the European Union, they must provide with the application, to the National Office of Customs and Excise Management, a responsible declaration that includes the data that identify that they are legally established in a Member State of the European Union to carry out said activities, and that they meet the conditions provided for in article 4.3. of Royal Decree 335/2010, and a statement that there is no prohibition, at the time of submission, that prevents the applicant from carrying out the activity in the Member State in which the applicant is established at the time of the application for registration.  The responsible declaration model is the one approved in the Resolution of April 26, 2013, of the Customs and Excise Department of the AEAT, - BOE of July 4, 2013-.
• In the case of authorised economic operators provided for in Article 4.4. of Royal Decree 335/2010, upon request and accreditation of their status.