Requirements to carry on the profession
NorRoyal Decree 335/2010 of 19th March 2010, governing the right to make declarations to customs and the figure of the customs representative, amplified by Order HAP 308/2013, creating and regulating the register of customs representatives, determines that customs brokers with proven knowledge are officially registered as customs representatives.
Furthermore, those who meet the following requirements can be customs representatives, able to act on their own behalf or that of others:
a) They must be an individual legally resident in Spain or in the territory of any other European Union member state.
b) They must pass the aptitude tests run for this purpose at least once a year by state tax administration agency. These tests concern matters relating to basic tax and customs regulations in the sphere of international trading in goods, special taxation, contraband regulations and the economic and tax regime of the Canary Islands.
Before Royal Decree 335/2010 came into force, the legislation applicable to customs brokers was the following:
Decree of 21st May 1943 (BOE 10th June 1943)Circular of 225th November 1945, no. 205 (BOE 63 of 3rd March 1944)
Order of 4th November 1944 (BOE 315 of 10th November 1944)
Decree 1353/1962 of 14th June 1962, modifying the Decree of 21st May 1943 (BOE 149 of 23rd June 1962)
Order of 18th September 1962 (BOE 227-228 of 21st and 22nd September 1962)
Circular of 21st September 1963 no. 485 (BOE 261 of 31st October 1963)
Order of 31st May 1965 (BOE no. 177 of 26th July 1965)
Decree of 20th September 1965 no. 2721/65 (BOE 228 of 23rd September 1965)
Order of 22nd February 1966 (BOE 64 of 16th March 1966)
Order of 7th February 1967 (BOE 35 of 10th February 1967)
Order of 4th March 1968 (BOE 67 of 18th March 1968)
