Preventing and combating drug trafficking

Abstract

According to researchers, the dedication of a whole spectrum of customs representatives'
activity emphasizes the importance of this type of intermediary services in the Republic of
Moldova, but also in the states where international trade in goods is practiced. Therefore, in
accordance with the legislation, a customs representative is a legal entity officially registered
on the territory of a state that acts at the request of the client (declarant).
According to researchers, the legal status of the customs representative is different from that
of the declarant. Therefore, it is not recommended to state that both have the same legal
status. The representative acts as a contractual intermediary and cannot refuse this task.
As a legal entity, the customs representative is subject to general rules on contracts, tax law
(tax payment obligations), and other laws governing interactions among participants in
international trade, customs authorities, and customs representatives.
Although the legislation contains a large number of regulations, researchers point out
problems with their correct interpretation and application in practice. The activity of the
customs representative must meet both legal norms and modern customer requirements. This
directly influences the development of the institution in the current context of the state and
society.
Customs regulations are dynamic, and the legislation of countries changes from year to year.
The customs representative simplifies the activity of participants in foreign trade, taking
responsibility for essential tasks in the customs clearance process, such as: classifying goods,
carrying out operations with goods subject to prohibitions and/or restrictions, guidance in
carrying out banking operations through letters of credit, etc.
In the European Union, the definition of “customs representative” is provided in Article 5,
Section 1 of the European Union Customs Code (EU CC), which provides that any person
interacting with customs authorities has the right to appoint a representative for such
interactions.

The exact wording is as follows: “customs representative – any person appointed by another
person to carry out actions and formalities required by customs legislation in his relations
with customs authorities”.
Given that keeping a customs operations specialist on a permanent basis is economically
inefficient for most economic operators, the institution of customs agents was created in the
European Union to represent the interests of interested parties. The customs representative
can be both a natural person and a legal entity.