Direct and Indirect Customs Representation
For every customs declaration, it is clearly arranged who is the declarant and who is liable. We act as direct representatives (for EU-established clients) and as indirect representatives (for clients outside the EU). Both types require a customs broker license. Aircargo.nl holds this license.
The General Customs Act and the Union Customs Code recognize three ways to submit a customs declaration: in your own name and for your own account, as a direct representative, or as an indirect representative. For most clients, we operate under a representation model — this is faster and easier than submitting declarations yourself and keeps legal responsibilities clearly divided.
Which form applies to you mainly depends on where you are established as a client and the nature of the shipment. We explain this below and arrange the correct written power of attorney in advance. Our license as a customs broker (which requires AEO criteria) allows us to offer both forms — something reserved for a limited number of parties in the Netherlands.
Three Declaration Types in Brief
- Direct RepresentationWe submit the declaration under your name, for your account. You are legally the declarant and responsible for the content of the declaration. Possible for clients established in the EU. This is the most common form.
- Indirect RepresentationWe submit the declaration under our own name, for your account. We are the legal declarant and jointly liable. Possible and relevant for clients established outside the EU — they cannot be declarants themselves.
- Declaration in Own Name and AccountWe submit the declaration under our own name and for our own account — strictly speaking not representation. Used occasionally, for example, with our own import movements via our bonded warehouse.
Under Article 1:10 of the General Customs Act, only a customs broker may act as an indirect representative in the Netherlands. We are licensed as a customs broker and comply with the AEO criteria required for this license. A written power of attorney is mandatory for both representation forms.
When to Choose Which Form?
For a Dutch company or a company established within the EU, direct representation is most common. The liability for the declaration content lies with you as the declarant, which fits the situation: you own and pay for the goods. For a client outside the EU — for example, a Chinese company exporting through the Netherlands without a European establishment, or a U.S. company performing a one-time import — direct representation is not possible. The law requires that only an EU-established declarant can be direct. Indirect representation then offers the solution: we are the declarant, you bear the costs. The joint liability we carry is balanced by the possibility to be able to import or export at all via a Dutch customs broker.
What We Need from You in Advance
A signed power of attorney authorizing Aircargo.nl to act on your behalf, explicitly stating whether it concerns direct or indirect representation. For indirect representation, we also request company documents for verification and, for larger volumes, a security deposit or guarantee. Our CGU license (ongoing security) covers most situations — you do not need to provide a bank guarantee yourself.
Liability in Practice
With direct representation, only you as declarant are liable for import duties and VAT. In case of additional assessments or corrections, the Customs authorities will contact you. With indirect representation, we are jointly liable (Article 77, paragraph 3 UCC): Customs can also hold us accountable. In practice, such issues are always resolved in consultation with you, and we have insurance and internal quality controls to prevent errors in these situations.
Frequently Asked Questions about Representation
Who may act as an indirect representative in the Netherlands?
In the Netherlands, this is reserved for a customs broker — a person or company with the Customs Broker License. This license requires meeting AEO criteria. Aircargo.nl holds this authorization.
Do I need a written power of attorney?
Yes, a written power of attorney is mandatory for both forms. We will send you a simple template for signature before the first shipment. For ongoing cooperation, one power of attorney suffices for all subsequent declarations.
What is the difference in liability?
With direct representation, you as the client are the sole debtor for import duties and VAT. With indirect representation, both the representative (us) and the client are debtors. Customs can therefore also hold us accountable for additional assessments.
Does this also apply to exports?
For export, both direct and indirect representation are possible in the Netherlands. Indirect representation is especially relevant if the exporter is established outside the EU — without an EU establishment, a company cannot be the declarant itself.
Can I use direct representation if I have a Dutch VAT number but am established abroad?
No. The basis is the company's place of establishment, not the VAT number. A Dutch VAT registration without a physical EU establishment does not entitle you to direct representation.
Ready to Authorize Us?
We will send you a short intake with a power of attorney template and our AEO and customs broker details. Within 4 hours of receipt, you will get our quote.