Economic agents can declare the goods in their own name or they can use the services of entities specialized in customs – customs brokers.
The customs broker is the person representing the importer or exporter before the customs authority as an intermediary in the customs clearance process, being entitled to carry out any customs brokerage operations. The role of the customs broker is to facilitate the customs clearance process by filling in the customs declaration, calculating taxes and duties and presenting the goods for control.
The services offered by a customs broker include: customs consultancy, assistance in the customs clearance process, guarantee for goods in transit or in other situations when goods are under customs supervision. At the same time, the customs broker may have a temporary storage facility for the storage of goods until they are placed under a customs procedure, and provide other services related to customs operations.
De jure, the customs broker is a legal entity, registered under the law, holding a license for the activity of customs broker, issued by the licensing body, and who, on the principles of direct or indirect representation, declares the goods, presents them for customs clearance, and performs other customs operations, as well as is jointly and severally liable with the customs payer for the customs duty.
The customs broker may act in the name of the client (direct representation) or in its own name (indirect representation – in which case, the broker undertakes all the responsibilities of the declarant).
The relations between the customs broker and the represented person shall be established based on a contract concluded in compliance with the requirements of the legislation in force, which shall necessarily provide for the type of representation. The rights, duties and responsibility of the customs broker provided for by the law cannot be limited by the contract concluded between the broker and the represented person.
The mentioned contract is submitted to the customs authorities upon their request and justifies the powers of the customs broker to represent the declarant.
I. Responsibility of the customs broker
The customs broker is responsible before the customs authorities for his/her own actions and, depending on the type of representation, for the actions of the represented person.
The customs broker is liable for the violation of the law in force if he/she fails to show that the violation is due to the fault of the represented person.
The customs broker is NOT responsible for:
- failure to comply with the conditions of the customs destination chosen by the person transiting goods and/or means of transport;
- failure to comply with the rules for marking goods with excise stamp;
- foreign exchange operations related to the movement of goods and/or means of transport through the customs border of the Republic of Moldova;
- other actions for which he/she cannot be blamed.
II. The rights of the customs broker
The customs broker has the following rights:
- to attend the examination of goods and/or means of transport declared by him/her;
- to send requests to customs authorities to process the customs documents outside the working hours or in places other than the customs control areas;
- to ensure, according to the procedure established by the Customs Service, with the permission and in the presence of the customs officer, before submission of the customs declaration, the transportation, the operation of determining the quantity of goods, loading, unloading, transshipment of goods, packing of goods, as well as the opening of premises and areas where such goods and/or means of transport may be located, except in cases of suspicion of violation of customs regulations;
- to attend the inspection/expert assessment of goods and/or means of transport, as well as to be informed of the results of inspection;
- to request, under the current regulations, the refund of import and export duties paid in excess;
- to send requests to customs authorities regarding the correction of the customs value of the declared goods and/or means of transport.
III. Duties of the customs broker
During the customs clearance of goods and/or means of transport, the customs broker has the following duties:
- to declare the goods and/or the means of transport according to the procedure established by the customs legislation;
- to ensure the correct completion of customs documents in accordance with the customs legislation and those established by laws in other areas;
- to submit, at the request of the customs officer, documents or other additional data required for customs clearance;
- to ensure the submission of the customs declaration and other documents established by laws in other areas to the competent customs office, by using the customs information system;
- to check the authenticity of documents and data received from the represented person, depending on the type of representation;
- to present, at the request of the customs officer, the goods and/or means of transport subject to customs declaration and/or customs control;
- to attend, at the request of the customs authority, the customs clearance of goods and/or means of transport;
- to determine, according to the legislation, the customs value of declared goods and/or means of transport, as well as the codes of goods declared according to Combined Nomenclature of goods;
- to be liable jointly and severally with the customs payer for the payment of import rights within the time provided by the law and to pay the amount of import rights due to the state budget, if such payment was not made by the owner of the operation;
- to guarantee the payment of import rights in the case of temporary storage of goods and/or means of transport at his/her temporary storage facility, as well as in the cases stipulated in the contract concluded with the represented person;
- to organize and keep records of operations carried out, goods and/or means of transport stored temporarily in the temporary storage facility;
- to respect the confidentiality of the information and data obtained that represent a state, commercial, banking or other secret protected by law, which are not intended for publicity;
- to submit to the represented persons supporting documents, in accordance with the legislation in force, certifying the provision of services;
- to comply with the conditions of use and disposal of goods and/or means of transport for which the customs clearance was not finalized, until the release for free circulation or the conditional release of goods and/or means of transport according to the chosen customs destination;
- to collect, with the permission of the customs authority, on their own account and prior to submission of the customs declaration, samples or test-pieces of goods for the inspection (expert assessment) or to ensure the conduct of such inspection (expert assessment) in accordance with the customs legislation;
- to keep all the documents relating to operations performed as established by the legislation;
- to submit to customs authorities, upon their request, any information regarding the customs operations performed;
- to submit to the customs authorities the information regarding any violation of the customs and tax regulations.
IV. List of licensed customs brokers
|
No. |
Name of customs broker |
|
1. |
„DECLAR” SRL |
|
2. |
FŞP „INFORM-BUSINESS-C” SRL |
|
3. |
FPC „VALAH” SRL |
|
4. |
„BIG-BAGHIRA” SRL |
|
5. |
„CLOS” SRL |
|
6. |
„UPS-MOLDOVA” SRL |
|
7. |
„ÎCI-NORD” SA |
|
8. |
„VAMDEC” SRL |
|
9. |
„RODANPOL” SRL |
|
10. |
„COVIXEN” SRL |
|
11. |
„DOCMEN-DECLARANT” SRL |
|
12. |
CAMERA DE COMERŢ ŞI INDUSTRIE |
|
13. |
„GRAND PROFIT” SRL |
|
14. |
„ALINER-SERVICE” SRL |
|
15. |
„GRADA LOGISTIC” SA |
|
16. |
ÎP „CTIF” |
|
17. |
SC „ASCENSUS CAPITAL” SRL |
|
18. |
„VAMCOMPLEX” SRL |
|
19. |
„DORIANA-FARM” SRL |
|
20. |
„VALAH PRIM” SRL |
|
21. |
„BROCTRIMEX” SRL |
|
22. |
„BROKER UNIVERSAL” SRL |
|
23. |
SC „EUGEXIM” SRL |
|
24. |
„REGLATRANS” SRL |
|
25. |
„DEN BROKER” SRL |
|
26. |
„POLITRANS-BROKER” SRL |
|
27. |
„TRANSIMEX” SRL |
|
28. |
„ALFA-BROKER” SRL |
|
29. |
„DELTA CENTRU” SRL |
|
30. |
„MULTIBROK-COM” SRL |
|
31. |
„GAMMA LOGISTICS VR” SRL |
|
32. |
ÎCS „LE BRIDGE CORPORATION LTD” SRL |
|
33. |
ÎCS „IMPEX-DEPOZIT” SRL |
|
34. |
„POLITRANS LOGIST” SRL |
|
35. |
„BROKERVAM SERVICE” SRL |
|
36. |
„AGROGRAN PRIM” SRL |
|
37. |
SC „EXIMSERVICE BROKER” SRL |
|
38. |
„SECOLUL XXI” SRL |
|
39. |
„VAMGRUP BROKER” SRL |
|
40. |
„BROKER LOGISTIC” SRL |
|
41. |
„DECTRANS-BROKER” SRL |
|
42. |
SC „PREST GRUP” SRL |
|
43. |
„INVEST CAPITAL BROK” SRL |
|
44. |
”SERVICOMAȘ” SA |
|
45. |
„AZURTRANSLOGISTIC” SRL |
|
46. |
„UNIVERS CARGO” SRL |
|
47. |
„EUROSTANDARD BROKER ” SRL |
|
48. |
„NETRAM GRUP” SRL |
|
49. |
„BROKER&COMPANY” SRL |
|
50. |
„MOL-DECLAR PROIECT” SRL |
|
51. |
„VAMMES TRADE “ SRL |
|
52. |
„FORUM-TIR” SRL |
|
53. |
„COS TRANS LOGISTIC” SRL |
|
54. |
„LOGICO SOLUTIONS” SRL |
|
55. |
„PRAGMA TRADING” SRL |
|
56. |
„IUGINTERTRANS” SA |
|
57. |
„DV GROUP STUDIO” SRL |
|
58. |
„IUBOS LOGISTIC” SRL |
|
59. |
„ECHIVALENT” SRL |
|
61. |
„TRANSIT NET” SRL |
|
62. |
„SV INTER PLUS” SRL |
|
63. |
„PROFIBROK” SRL |
|
64. |
„VION-IMPEX” SRL |
|
65. |
„OPTI-BROK” SRL |
|
66. |
„MMD BROKERS” SRL |
The customs broker operates at any inland or border customs post. Customs declarations are processed by customs brokers based on their own access to the module of the Asycuda World Information System, and when submitting the electronic declaration they use their own electronic signature.
Legislation:
