What is Direct Representation?
Under Direct Representation, a customs broker acts on behalf of and in the name of the importer/exporter. The client remains the declarant and is legally responsible for the customs declaration and compliance.
EU/Dutch customs practice describes DV as acting “in the name and on behalf” of the represented party. The represented party is, in principle, the debtor for import duties; only in specific cases can other persons (including the representative) become debtors.
Direct vs. Indirect representation (at a glance)
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Direct representation: broker files the declaration in the name and on behalf of the client; the client is the declarant and bears primary liability.
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Indirect representation: broker files in its own name, on behalf of the client; both broker and client can be liable for the customs debt.
Who is liable under Direct Representation?
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The represented party (client) is the declarant and must meet all obligations arising from the declaration.
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If a representative acts without proper power of attorney or fails to declare its role correctly, authorities may deem the representative to have acted in its own name.
Authority to act (Power of Attorney)
A Direct Representation mandate is a civil‑law arrangement consisting of a power of attorney plus a specific assignment. The representative must be able to evidence: 1) who grants the mandate, 2) legal existence of the entity, 3) EU establishment, 4) who signs, and 5) that the signatory is authorized. Written, one‑off or open‑ended mandates are common.
In the Netherlands, representatives who regularly act must meet the AEO criteria (UCC art. 39) and be admitted as customs representatives.
Roles in the declaration
With Direct Representation , the declarant (client) and the representative (agent) are recorded as separate roles in the customs system. For export, the exporter must be established in the EU.
When to choose Direct Representation?
DV is common in the Netherlands when an EU‑established company wants operational support from a broker while keeping the legal position and liability.
Practical document checklist
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Power of Attorney for Direct Representation, duly signed by an authorized signatory;
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Client’s EORI number;
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Company registry extract (or other proof of authority);
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Shipment documents per filing (invoice, packing list, transport document, tariff codes, origin/licences where applicable).
Customs may request to see the mandate during or after processing.
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Whether you have a shipment going to Barcelona or airfreight destined for Beijing, we like to keep it personal. For you as a customer, that means contact with one employee who ensures your shipment is delivered to the right place at the right time – as agreed.
