Today, August 16, 2020, is the day of the customs broker and it is an opportune occasion to make some reflections on the importance of the activity they carry out.
First of all, the role played by all authorized customs brokers as auxiliaries to the customs public service must be celebrated and recognized.
It is the performance of this professional that, due to his accredited knowledge of customs matters, best guarantees the agile development of customs operations, and is the best ally of the customs service so that the administrative procedure and the respective operation are carried out in accordance with the provisions of customs legislation.
On the other hand, they are also auxiliaries of trade, in their capacity as representatives representing importers and exporters.
But it should be noted that this is not just a representative. We are dealing with a representative who meets specific conditions that qualify him as a true professional. In fact, this is a person who has been authorized by the customs service to act as such before customs after proving his knowledge of foreign trade.
Importers and exporters thus have professional assistance in completing their customs declarations.
The declaration of goods to customs by computer means, which requires precise information regarding the classification and valuation of goods, the application of rules of origin, the choice of customs destinations, etc., requires thorough knowledge of customs matters.
In the face of such needs, the actions of persons who lack the necessary knowledge, who do not master the disciplines of the different customs operations, not only delay and hinder foreign trade operations, but also increase the chances of importers and exporters committing violations and becoming subject to customs sanctions.
It is therefore clear that customs brokers, through their professional activity, help speed up customs operations and thus contribute to a smoother development of international trade.
In this sense, their knowledge constitutes a guarantee for both importers and exporters as well as for customs itself, and thus provides legal security for international trade.
It is clear that they are necessarily inserted in the so-called "logistics chain of international trade", of which they constitute an important link.
It should be noted that the Convention on Mutual Administrative Assistance in Customs Matters of 27 June 2003, commonly known as the “Johannesburg Convention”, defines the “international logistics chain” as “the set of processes related to the cross-border movement of goods from their origin to their final destination”. From this perspective, the aim is to ensure that the parties involved from the manufacturing to the receipt of the goods are reliable for customs.
Figures such as those of trusted or authorised economic operators cannot be ignored.
At the same time, in view of the problems posed by the figure of the "authorized economic operator", its regulation in the different customs legislations must be very careful and prudent, to avoid arbitrary discrimination in relation to customs brokers who, for different reasons, do not fit into that figure and, however, in different countries are considered auxiliaries of the customs public function.
We have thus recalled the important role that customs brokers play both in relation to the customs administrations of the different countries, as well as in relation to the protagonists of international trade.
Finally, it should be noted that given the current economic situation our country is experiencing, it is urgently necessary to increase our exports.
Foreign trade is thus a crucial element in enabling the growth of our economy and the incorporation of the necessary foreign currency to meet our foreign commitments and provide resources to the national treasury.
In the development of foreign trade and the need to improve our commercial competitiveness, the professional task of the customs broker, with his experience and knowledge in the field, is very important.
Therefore, in the face of these difficult times that we are experiencing and that are affecting the professional activity of customs brokers, we can foresee a coming relief and improvement, with the necessary and urgent increase in our foreign trade.
I would like to take this opportunity to congratulate the customs brokers on their day, with the hope that the situation that is overwhelming them will soon improve, and also to congratulate the Customs Brokers Centre, in the person of its president, Mr. Enrique Loizzo.
Ricardo Xavier Basaldúa is a former president of the Tax Court and co-editor of the National Customs Code.
