Maco Customs Service: brokerage, software & consultancy

Forwarding conditions

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The Dutch Forwarding Conditions apply to the brokerage services provided by Maco Customs Service Netherlands B.V. and Maco Customs Service Rotterdam B.V.

The Belgian Forwarding Conditions apply to the brokerage services provided by Maco Belgium BVBA.

Customs brokers are liable for the declarations they make. In general, however, customs agents ask for authorization as direct representative. This authorization causes the liability for the declaration to shift from the broker to the importer when the declaration has been finalized by customs. European customs law allows the National Customs Administration to review a declaration up to three years after the declaration was made. Such a review can be done, for example, after an administrative investigation of the importer. Additional taxes and a penalty can be charged to the importer, as long as the customs broker has an authorization as direct representative. If the customs broker cannot show such an authorization, then he is liable. This is the rule in the Netherlands. In Belgium, however, until now direct representation is not practically possible. This places customs brokers in Belgium at significant risk.

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