Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority Art.33-34: Customs representation and liability

Representation is direct or indirect; an indirect representative acting for an importer or exporter established in the Union is jointly and severally responsible with it for the importer or exporter obligations, and acting for a non-established importer or exporter is treated as the importer or exporter; representatives are established in the Union (with exceptions), state the capacity and type of representation and can prove their empowerment; only representatives with AEOC or Trust and Check status may provide services in another Member State or release distance-sales goods for free circulation.