What is a Customs Broker or Customs Agent?

The customs broker is a highly skilled foreign trade professional, who must have a thorough knowledge of the customs regulations, as well as be aware of changes in laws and administrative regulations, by the European Union. The complexity of the task becomes evident when it is taken into account that for each shipment entering Spain, the customs broker must determine the correct classification and taxable value, and be fully aware of the large number of products subject to quotas, restrictions, and controls.


What does a customs broker do?

Customs requires the intervention of a customs broker, or customs agent, who performs the necessary customs procedures. The customs broker is the declarant who makes the customs declaration on his own behalf or the person on whose behalf the customs declaration is made. A customs broker facilitates the import and export of goods, which are subject to customs inspection and restrictions.


Who can be a customs broker?

A customs broker, first, must be a natural person with physical residence in the territory where he will operate. Secondly, it must have passed the proficiency tests by the Tax Agency on matters relating to basic tax and customs regulations in the field of foreign trade in goods, excise duties, and smuggling regulations. In addition, it must be registered in the Register of Customs Representatives of the Department of Customs and Special Taxes of the Tax Agency.


What functions does a customs broker perform?

  • To present customs clearance of goods imported or exported to customs, and on behalf of its representative.
  • Request and obtain of the services that certain goods need for their passage through customs, such as: sanitary control, phytosanitary control, quality control, etc.).
  • Guarantee and pay taxes (VAT and tariffs) on behalf of the importer, before customs.
  • Issue certificates of origin, Eur.1 Certificates, and Certificates of Origin Form A.
  • Request notifications from the tax agency on behalf of its representative.
  • Advise the economic operator in matters of customs.