What is a customs clearance mandate and customs representation?

A customs clearance mandate authorises a customs broker (like Franzosini) to file customs declarations on behalf of a company. Two types of representation exist: 1) Direct representation — the broker acts in the name and on behalf of the principal; the declaration is in the goods owner's name; 2) Indirect representation — the broker acts in its own name but on behalf of the principal; the broker becomes jointly liable for duties and VAT. Mandates can be general (covering all operations indefinitely) or specific (for a single operation). In Switzerland, the broker must hold a customs broker licence (Zolldeklaranten-Patent) issued by BAZG. Update: under the DaziT programme, Swiss customs is introducing the new Passar system for digital declaration management, which will progressively replace e-dec and enable electronic mandate management.