Member •Description ofwhich

direct, in the assistance

case the representative shall act in the name of and on behalf of another person, or.
Albania • indirect, in which case the representative shall act in his own name but on behalf of another person.
Antigua an
Argentina 10. According to Part 4 of Article 30 of the RA Law "On Customs Regulation" the specialist who has received a cust
Armenia 11. Chapter 6 of the same law defines the grounds and procedure for termination of the qualification certificate of
Australia EU legislation does not require the use of customs brokers. EU legislation only defines "customs representatives" (A
Austria Bahrain E-Government Portal for Customs Brokers Licensing
Bahrain, K https://services.bahrain.bh/wps/portal/!ut/p/a1/jdBND4IwDAbg3-KBK618yPQ20AiiwY-guItBg1ODzEwUf76Tm4miv
http://www.bangladeshcustoms.gov.bd/customs_rules/35._CustomsRules_SRO174-Law-2016-36-Customs_Custom
Banglades http://asycuda.customs.gov.bb
Barbados
Belgium
Belize Belize does not require the use of customs brokers. Features of the ASYCUDAWorld allows for direct trader input o
Botswana As a requirement,
Available for a Customs broker to be licensed, at least one of the directors of the company shall be a qualifi
at: http://www.planalto.gov.br/ccivil_03/_ato2007-2010/2009/decreto/d6759.htm
Brazil
Brunei Dar www.tradingacrossborders.mofe.gov.bn
Bulgaria Further
EU legislation does not
information require
related the law
to the use and
of customs brokers.
regulation can beEUaccessed
legislation onlythrough
online defines the
"customs representatives"
website (A
of the General D
Cambodia Canada Border Services Agency information on use of customs brokers:
Canada http://www.cbsa-asfc.gc.ca/services/cb-cd
La RCA n'a pas limité ce droit. Par conséquent, il n'est pas obligatoire de recourir à un commissionnaire en douane p
Central Afrhttps://www.aduana.cl/agentes-de-aduana/aduana/2012-04-27/094321.html
Chile Requirements,
(Chinese) accountability and obligations for customs brokers
China De conformidad al artículo 33 del Decreto en mención, no se requiere el uso obligatorio de las agencias de aduana
Colombia
Congo Le recours aux courtiers en douane est pratiqué conformément aux dispositions du Code des Douanes de la CEMAC
http://www.hacienda.go.cr/docs/51c9baa1b805f_LEYGENERALDEADUANASACTUALIZADAAOCTUBRE2012.pdf
Costa Rica
Cote d'Ivoire
The legislation does not require compulsory use of brokers.
Croatia
Cuba
Cyprus The legislation does not require compulsory use of brokers.
Czech RepuThe legislationdoes
EU legislation doesnot
notrequire
requirethe
compulsory use of brokers.
use of customs brokers. EU legislation only defines "customs representatives" (A
Denmark
Dominica There exists a Comptroller Directive, Administratively Implemented, which makes it mandatory that all persons des
Dominicanhttps://www.aduana.gob.ec/codigo-organico-copci/
Ecuador https://www.aduana.gob.ec/reglamento-copci/
Article 250
Egypt Issuance of customs clearance licenses shall be in accordance with the relevant forms.
El Salvadorhttp://www7.mh.gob.sv/pmh/es/Servicios/4405-Autorizacion-de-Agentes-de-Aduanas.html
Estonia link
The below.
legislation does not require compulsory use of brokers.
Eswatini, http://www.sra.org.sz/customs/pageview.php?id=94&name=Customs%20Clearing%20Agents
European EU legislation does not require the use of customs brokers. EU legislation only defines "customs representatives" (A
Finland
France The legislation does not require compulsory use of brokers.
Georgia EU legislation does not require the use of customs brokers. EU legislation only defines "customs representatives" (A
Germany Reference is the ICUMS Portal: https://external.unipassghana.com
Ghana Under law information
The legislation does noton the home
require page use of brokers.
compulsory
Greece
Guatemala
Guyana
Honduras También, la Ley de aduanas de la republica de Honduras Decreto 212-87, establece algunos requisitos vigentes. htt
Hong Kong,Hong Kong, China does not require the use of customs brokers.
Hungary The legislation does not require compulsory use of brokers.
https://www.tollur.is/atvinnurekstur/tollamal/tolleftirlit/oryggi-voruflutninga/tollmidlarar/
Iceland
India
Indonesia More information
EU legislation doescan
notbe foundthe
require at www.beacukai.go.id/
use of customs brokers. EU legislation only defines "customs representatives" (A
Ireland
Israel
Italy
Jamaica Section 147C states that the services of a customs broker are required where the value of the goods to be cleared e
http://elaws.egov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=342CO0000000237
Japan http://elaws.egov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=342M50000040050
Kazakhstanhttp://zan.gov.kz/#!/doc/117130/rus
Information on use of Customs Agents in Kenya can also be found at the following link;
Kenya https://www.kra.go.ke/en/tax-experts/about-tax-experts/about-tax-experts/customs-tax-agents
Korea, RepuFor more detailed information on use of customs brokers (AEOs), see:
Kyrgyz Rephttps://docs.eaeunion.org/docs/ru-ru/0144505/cc_20112012
Lao Peoplehttps://www.laotradeportal.gov.la/kcfinder/upload/files/Customs%20Law%20(2012-final).pdf
Latvia EU legislation does not require the use of customs brokers. EU legislation only defines "customs representatives" (A
Lesotho The use of Customs Brokers in Lesotho is not mandatory, an importer or exporter can do the declaration himself/he
Liberia https://revenue.lra.gov.lr/08/REVENUE-CODE-LIBERIA-REVENUE-CODE-AMENDED-2011-CUSTOMS.pdf
https://www.admin.ch/opc/fr/classified-compilation/20052713/index.html
LiechtensteThe legislation does not require compulsory use of brokers.
Lithuania Page 85
Luxembourhttp://data.legilux.public.lu/file/eli-etat-leg-recueil-douanes_accises-20171023-fr-pdf.pdf
Macao, ChiM acao, China
However, does notRevenue
the Malawi require Authority,
the use of customs brokers.
a body that administers the Customs and Excise Act licenses the Brokers i
Malawi http://www.customs.gov.my/en/pg/Pages/pg_cag.aspx
Malaysia Importers are not required to use a Customs Broker. Customs Regulations allows the declaration
Maldives and clearance of
The legislation goods
does notbe individuals
require and importers.
compulsory use of brokers.
Malta http://www.mra.mu/download/Broker-ObligationsAndDuties.pdf
Mauritius
Mexico
Moldova, RReferring to the use of Customs Brokers, the Republic of Moldova applies transparent and objective rules with rega
Mongolia 70.6. If the matters concerning authorization, termination, extension and suspension of Customs Brokerage activitie
MontenegrMeasures are provided in Chapter 2 of the Customs Law (OG MNE 71/17). The Law is available at http://www.mif.g
Morocco Les conditions d'octroi de licences
Erna.Tjombonde@mof.gov.na ; aux courtiers en douane sont publiées sur le site de la douane marocaine http://
Namibia tel.: +264-61-2092259.
https://www.customs.gov.np/upload/documents/Customs%20Regulation,%202007_2017-03-30-13-47-51.pdf
Nepal In case the exporter
EU legislation or importer
does not would
require the likecustoms
use of to clearbrokers.
the goods
EUor do some only
legislation otherdefines
customs related representatives"
"customs function through(A
t
Netherland
New Zeala https://www.dga.gob.ni/CDOC/NORMATIVA/Recauca%20IV%20Anexo%20Resolucion%20224-2008%20(Comieco-X
New Zealand does not require the use of customs brokers.
Nicaragua
Niger
Nigeria Notification of measures on the use of customs brokers. Any subsequent modifications thereof should equally be n
http://www.customs.gov.mk/index.php/mk/biznis-zaednica-mk/zastapuvanje-mk/1312-zastapuvanje-mk
North Mac
Norway www.customs.gov.om
Regarding Article 10.6.2 on notification of the use of customs brokers, customs brokers may be used on a voluntary
Oman
Pakistan http://www.fbr.gov.pk/Downloads.aspx#Rules?view=ExternalLink
Panama https://www.ana.gob.pa/w_ana/index.php/organisation/registro-de-los-operadores-de-comercio-internacional
El Código Aduanero del Paraguay se puede encontrar en el siguiente enlace:
Paraguay www.aduana.gov.py/uploads/archivos/codigo%20aduanero.pdf
Peru c. Customs Broker - acting under the authority of the importer; or
Philippinesd. Person duly empowered to act as agent or attorney-in-fact - this provision shall take into effect, which should b
Poland Thelegislation
EU legislationdoes
doesnot
notrequire
requirethe compulsory use of brokers.
use of customs brokers. EU legislation only defines "customs representatives" (A
Portugal
Romania The legislation does not require compulsory use of brokers.
Russian Fe
Saint Kitts The use of Customs (Customs
http://www.govt.lc Brokers inBrokers
St. Kittsand
andCustoms
Nevis is not mandatory
Clerk Art) in the clearing of goods. The ASYCUDA World pla
Saint Lucia https://www.customs.gov.lc
http://asycudaw.svgcustoms.net
Saint Vinc
Samoa https://www.revenue.gov.ws/images/Customs-Act-2014.pdf
(Section X of the GCC Common Customs Law, Articles 108-115)
Saudi Arabhttps://www.douanes.sn/fr/node/1164
Senegal http://www.uemoa.int/sites/default/files/bibliotheque/reglement_10_2008_cm_uemoa.pdf
Seychelles Singapore
Seychelles does
does not
not require
mandate the
the useuse
ofof Customs
customs BrokersDeclaring
brokers. therefore such has
agents andnot been legislated.
declarants are required to be register
Singapore https://www.customs.gov.sg/businesses/new-traders-and-registration-services/registration-services/apply-update
Slovak RepThe legislationdoes
EU legislation doesnot
notrequire
requirethe compulsory use of brokers.
use of customs brokers. EU legislation only defines "customs representatives" (A
Slovenia
South AfricSouth Africa has no restrictions on the use of customs brokers.
Spain EU legislation does not require the use of customs brokers. EU legislation only defines "customs representatives" (A
http://www.customs.gov.lk/cha/home
Sri Lanka
Sweden The legislation
In liaison does not
with Article 75 require compulsory
of the Customs use of brokers.
Ordinance
Switzerlan https://www.admin.ch/opc/fr/classified-compilation/20052713/index.html
http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0350044
Chinese Ta
Tajikistan Additional information is available at: https://www.medt.tj/documents/main/normativno-pravovieakti/zakonodate
Tanzania
Thailand Information regarding the measures on the use of customs brokers is available at the following link: http://registero
Togo Les
Thepersonnes habilitées
use of customs à déclarer
brokers en détail
is stipulated lesCustoms
in the marchandises sont Management
and Excise prévues dans Act
le code des douanes national aux
2007:
Tonga https://ago.gov.to/cms/images/LEGISLATION/PRINCIPAL/2007/2007-0004/CustomsandExciseManagementAct_2.p
Tunisia Certification and other procedures related to qualifications of assistant customs brokers and customs brokers are re
Türkiye
Ukraine https://zakon.rada.gov.ua/laws/show/4495-17
Dubai Customs
United Arahttps://www.dubaicustoms.gov.ae/en/eServices/Pages/default.aspx
United Ki https://www.gov.uk/guidance/appoint-someone-to-deal-with-customs-on-your-behalf
https://www.gpo.gov
United Sta http://www.gpo.gov/fdsys/pkg/CFR-2012-title19-vol1/pdf/CFR-2012-title19-vol1-part111.pdf
Los despachantes de aduana son un agente privado especializado en comercio exterior, los honorarios por sus serv
Uruguay
Viet Nam
 another person, or.
of another person.

cialist who has received a customs formulation qualification certificate is trained by the customs authorities at least once every 3 years.
the qualification certificate of a customs formulation specialist.
s "customs representatives" (Article 18 of the Union Customs Code), the use of which is neither mandatory nor limited to a certain profess

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aw-2016-36-Customs_CustomsAgents(Licensing)Rules-2016AmendedInJune2017_.pdf

allows for direct trader input of customs declaration and there is a non-mandatory requirement for the use of Customs Brokers.
the company shall be a qualified clearing clerk. In addition to the testing they undergo, a minimum of 2 years Customs or related work ex

s the
"customs representatives"
website (Article 18 ofof
of the General Department the Union Customs
Customs Code),
and Excise the use ofhttp://www.customs.gov.kh/laws-and-regulations/.
of Cambodia: which is neither mandatory nor limited to a certain profess

commissionnaire en douane pour effectuer les opérations commerciales de dédouanement.

rio de las agencias de aduanas en los procedimientos aduaneros, dado que el importador o exportador podrán actuar directamente ante

ode des Douanes de la CEMAC.

ZADAAOCTUBRE2012.pdf

s "customs representatives" (Article 18 of the Union Customs Code), the use of which is neither mandatory nor limited to a certain profess

mandatory that all persons desirous of doing business with the Customs and Excise Division must be a qualified Customs Broker or Tariff Cle

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s "customs representatives" (Article 18 of the Union Customs Code), the use of which is neither mandatory nor limited to a certain profess

gunos requisitos vigentes. https://www.aduanas.gob.hn/download/ley-de-aduanas-inicial-decreto212-87/

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final).pdf
s "customs representatives" (Article 18 of the Union Customs Code), the use of which is neither mandatory nor limited to a certain profess
do the declaration himself/herself if he/she is conversant with all the formalities.
11-CUSTOMS.pdf

xcise Act licenses the Brokers in accordance with the laid down process in the mentioned Act and Regulations.

declaration

t and objective rules with regard to the licensing of customs brokers. Also, the Republic of Moldova does not apply mandatory use of custo
of Customs Brokerage activities and control on their activities are not regulated by this Law, the Law on the Special Permission for econom
available at http://www.mif.gov.me/biblioteka/zakoni.
e la douane marocaine http://www.douane.gov.ma .
2017-03-30-13-47-51.pdf
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ake into effect, which should be consistent with the international standards and customs best practices, after a two-year transition period
s "customs representatives" (Article 18 of the Union Customs Code), the use of which is neither mandatory nor limited to a certain profess

oods. The ASYCUDA World platform allows for direct trader input once they are registered on the system. Registration to access the syste

moa.pdf
nnts
legislated.
are required to be registered with Singapore Customs before they can provide declaration services:
tration-services/apply-update-renew-terminate-declaring-agent-account-and-declarant
s "customs representatives" (Article 18 of the Union Customs Code), the use of which is neither mandatory nor limited to a certain profess

s "customs representatives" (Article 18 of the Union Customs Code), the use of which is neither mandatory nor limited to a certain profess

tivno-pravovieakti/zakonodatelnie-akti/tj/02508-tj.pdf.

following link: http://registeronline.customs.go.th/RON/SecurityServlet?lang=en&left_menu=nmenu_esevice_181129_01

ode
2007:des douanes national aux articles 84 et 85. Site web: www.otr.tg
ndExciseManagementAct_2.pdf
ers and customs brokers are regulated by articles 227 and 228 of the Turkish Customs Code.

lf
or, los honorarios por sus servicios se acuerdan con los clientes. http://www.adau.com.uy.
at least once every 3 years.

or limited to a certain professional class (as the customs brokers) and the rules governing them are set out in a transparent way.

w_PAFTEsBK5y5ceSbGOF_eW9IfcsZq5ZFDAz6rt93uhPEoPNfHr8U_Tl_kUpYAatZ0xU1aFqzBg17jIDxXGzrP13TYmsSDkxm-0xmUr9J1T6U5eXa

of Customs Brokers.
rs Customs or related work experience is required for one to be licensed as a clearing clerk.

or limited to a certain professional class (as the customs brokers) and the rules governing them are set out in a transparent way.
aws-and-regulations/.

rán actuar directamente ante la Administración Aduanera, por cualquier cuantía, para adelantar los trámites aduaneros inherentes al régim

or limited to a certain professional class (as the customs brokers) and the rules governing them are set out in a transparent way.

ed Customs Broker or Tariff Clerk.

or limited to a certain professional class (as the customs brokers) and the rules governing them are set out in a transparent way.

or limited to a certain professional class (as the customs brokers) and the rules governing them are set out in a transparent way.
or limited to a certain professional class (as the customs brokers) and the rules governing them are set out in a transparent way.

or limited to a certain professional class (as the customs brokers) and the rules governing them are set out in a transparent way.

s.

apply mandatory use of customs brokers. The above-mentioned provisions are also stipulated in the national law, namely, Customs Code
Special Permission for economic entity’s business activities shall govern those issues.

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egistration to access the system is free. The document to be completed is mentioned above.

or limited to a certain professional class (as the customs brokers) and the rules governing them are set out in a transparent way.

or limited to a certain professional class (as the customs brokers) and the rules governing them are set out in a transparent way.

ce_181129_01
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n a transparent way.

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