Regulacje w sprawie przedstawicielstwa celnego w ramach Unijnego Kodeksu Celnego
The UCC introduces a definition of "customs representative" (art. 5, point 6), as “any person appointed by another person to carry out the acts and formalities required under the customs legislation in his or her dealings with customs authorities”. Such definition is deliberately general, as it aims to encompass all the categories of intermediaries and agents providing customs services within the EU territory, irrespective of their status (professionals or simple service providers), of any requirements in terms of competence or capability, and of the kind of representation used.[...]