Customs representatives
Article 33
1. Any person may appoint a customs representative. Such representation may be either direct, in which case the customs representative acts in the name of and on behalf of another person, or indirect, in which case the customs representative acts in its own name but on behalf of another person. 2. An indirect customs representative acting in its own name but on behalf of an importer or an exporter that is established in the customs territory of the Union shall be jointly and severally responsible with that importer for the purposes of Article 27(2) or with that exporter for the purposes of Article 28(1). 3. An indirect customs representative acting in its own name but on behalf of an importer or an exporter that is not established in the customs territory of the Union shall be considered to be the importer for the purposes of Article 27(2) or exporter for the purposes of Article 28(1). 4. The customs representative shall be established in the customs territory of the Union. Except in specific cases laid down in the customs legislation, that requirement shall be waived where the customs representative acts on behalf of persons who are not required to be established within the customs territory of the Union. 5. A customs representative having the status of Trust and Check trader shall only be recognised as a Trust and Check trader when acting as an indirect representative. When acting as a direct representative, a customs representative having the status of Trust and Check trader shall: (a) be recognised as Trust and Check trader if the person in whose name and on whose behalf that representative is acting has been granted such status; (b) enjoy the benefits of the status of authorised economic operator if the person in whose name and on whose behalf that representative is acting has not been granted the status of Trust and Check trader. 6. A customs representative having the status of authorised economic operator shall be recognised as an authorised economic operator when acting as a direct or indirect representative. 7. Only a customs representative having the status of authorised economic operator for customs simplification or a customs representative having the status of Trust and Check trader shall be entitled to one or both of the following: (a) providing such services in a Member State other than the one where he or she is established; (b) the placing under the release for free circulation procedure of goods sold in a distance sale. 8. The Commission is empowered to adopt delegated acts in accordance with Article 282 to supplement this Regulation by determining the specific cases in which the waiver referred to in paragraph 4, second subparagraph, of this Article does not apply.