Customs Broker in 2026

After 20 April 2026, the previous permit system for customs brokers ceased to operate. Brokerage services for another person are provided on the basis of authorisation under the Customs Code. A company declaring its own goods in its own name and interests may clear them independently as the declarant.

For the client, the broker acts within the agreement and granted authority: prepares and submits the declaration, uses commercial and transport documents, interacts with customs and transfers the completed materials to the company. Source commercial data come from the importer or exporter: product description and characteristics, price, country of origin, delivery terms, transport and payment documents.

Before dispatch, the broker should receive the contract, invoice, packing list, technical description and transport information. This allows the package for the specific consignment to be prepared in advance and the principal customs payments to be calculated.

For regular cargo, the company can provide the broker in advance with a list of recurring goods, usual delivery terms and logistics contacts. Each new consignment then requires only the invoice, quantity, price, transport details and any changes in characteristics.

Declaration, Code and Customs Value

The customs declaration combines data on the goods, UKT ZED code, quantity, weight, value, origin, customs procedure and transport. The broker enters these details into the declaration and the company provides the documents from which they arise. For serial supplies, it is useful to maintain a card for each product showing the part number, composition, function, manufacturer and usual code.

Customs value is determined under Customs Code rules on the basis of the transaction price and components prescribed by law. The contract, invoice, banking, transport and insurance documents should explain the declared figures. If customs requests additional information, the broker passes the request to the client and the company prepares documents relating to the relevant amount or delivery term.

The brokerage agreement should define the tariff, deadlines for receiving documents, contact details of the responsible person, procedure for approving the declaration and list of additional costs. Separate terminal, warehouse, carrier or inspection charges should be visible to the client before clearance is completed.

Clearance Result for the Company

After release of the goods, the company receives the completed customs declaration and the shipment document package. The accountant uses the declaration to account for the goods and customs payments, the manager to monitor the shipment, and the director to calculate the actual landed cost. For regular imports, these documents form a package that is easy to reuse for subsequent consignments.

If the company changes broker, the new provider receives product cards, previous declarations, classification or valuation decisions and documents for current shipments. The transition date and responsible employee are recorded in the working procedure so that cargo continues under the agreed schedule.

UBC can organise customs clearance, select a provider in the required region and agree the service scope. To calculate the fee, a description of the goods, country of origin, price, Incoterms rule, point of entry and expected shipment frequency are sufficient. The client receives the cost of the work and a document list before the goods are dispatched.

The final package should conveniently include the declaration, invoices for broker and terminal services, transport documents and the documents on which the code and customs value were declared. This allows accounting to complete the shipment records immediately.