In the spirit of innovation and progress to deliver a first-rate service to TempleCAMBRIA’s clients, the firm’s partners, Juan Antonio Rodríguez García and Álvaro Morales Sousa, recently passed the aptitude tests for training as customs representatives granted by the State Agency of Tax Administration, belonging to the Ministry of Finance and Civil Service (Ministerio de Hacienda y Función Pública). In the last call for applications, 1,500 candidates applied, of which only 14% passed, including our partners, thus expanding the firm’s areas of practice.
It should be noted that achieving this qualification is the result of years of hard work and a long period of training for both partners of TempleCAMBRIA, whose aim is to provide this type of services to both individuals and companies from outside the EU. From now on, our firm can prepare and manage the customs and tax declarations that are mandatory in import and export operations between the EU and non-EU countries. In this sense, taking into account TempleCAMBRIA‘s important number of British clients, once Brexit has come into force they will need to submit this type of declaration for any items and goods from the United Kingdom for them to enter the European Union.
The customs representative is a professional authorised by the Directorate General for Customs and Special Taxes to submit goods to be imported or exported for clearance. They therefore play a vitally important role in global trade transactions and in the application of trade policy measures.
Customs representatives perform a number of duties on a daily basis, including:
Managing customs clearance
The customs representative is in charge of arranging all documentation and paperwork with the Tax Agency, as well as advising the client on customs matters, providing updated information on changes, trends and statistics relating to foreign trade.
Applying for and arranging customs clearance
The customs representative must apply for and arrange customs clearance required for certain goods to pass through customs, especially those subject to sanitary control, phytosanitary control and quality control.
Management and logistics
Other duties include management and logistics with carriers, shipping agents, consignees, airlines, warehouses, regulatory authorities and insurance companies.
Paying duties and taxes
The customs representative is also responsible for paying taxes, such as VAT and duties, on behalf of the importer at customs, most often using their own bank guarantee.
Acting as a mediator between importer and exporter
The customs representative acts as a mediating party between the importer and the exporter to ensure that all legal requirements are met
Issuing certificates of origin
Lastly, one of the customs broker’s most important responsibilities is issuing certificates of origin, according to the agreement that the EU has with the country of destination. This involves specific forms for goods that comply with the rules of origin of the applicable trade agreement. This document is used both by the importer at the time of import and in the customs declaration. Due to their knowledge in the field of foreign trade, they advise and assist importers and exporters and become a strategic ally for these companies for them to succeed in the international market, providing solutions that go beyond the simple management of tax and customs procedures for imports or exports.
