Indirect customs representation

As an indirect customs representative, we act in our own name, as a customs agency, on behalf of our clients. In this case, the obligation to pay the customs burden is borne by the indirect customs representative - in this case Multilog Kft.

In the customs decision on release for free circulation, National Tax and Customs Administration of Hungary (NAV) communicates VAT only for information purposes, so it does not have to be paid, it only needs to be indicated in our company's periodically current tax return. In all cases, we prepare a declaration (Declaration on the establishment and declaration of import VAT as payable tax) for our customers so that they can hand it over to their own books. We take care of the payment of the duty payable and settle it with our client. A copy of the customs debt payment certificate confirming the fact of payment, which can be downloaded from the e-bank, will be sent electronically to the person designated by our client (accounting, finance).

Since the import VAT is normally paid at the time of customs clearance and can then be reclaimed, so our service helps the importer's liquidity by not having to pay 27% VAT on the goods as an end-user at all, to be paid to the general government from the amount paid.

Basic conditions for using the service:

  • The service can only be used by an importer who is entitled to a full deduction. This means that it is subject to normal VAT, the middle digit of your tax number (XXXXXXXX-2-XX) is 2
  • The import transaction, commercial documents, imported goods and complete documentation must comply with the applicable legislation of the EU Customs Code.

Service process:

  1. Our customs agency screens the importing company, and we subject the entire foreign trade transaction to risk analysis. To do this, you can request data and company documents.
  2. In case of a positive assessment, we conclude the framework contract
  3. The importer gives an indirect customs representation mandate to our customs agency
  4. The importer assigns his right of deduction to our customs agency in a declaration
  5. Our customs agency carries out customs clearance on behalf of the agency as an indirect customs representative
  6. If the importer has not previously done so based on a pre-calculation, the amount of duty imposed based on the customs decision will be transferred by the importer to our customs agency, which will then pay it to National Tax and Customs Administration of Hungary (NAV).
  7. The accountant of our customs agency indicates the amount of import VAT in the VAT return for the month in question
  8. Our customs agency will issue and send a declaration certifying to the importer that it will arrange for the establishment and declaration of VAT as a tax payable in accordance with the legal obligations referred to.

Necessary documents:

  • Copy of the signature address entitled to sign
  • Customs orders
  • Agency framework agreement
  • Declaration of assignment of right to deduct

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