Section 2: Persons authorised to declare goods in detail, customs representatives.

The conditions under which a customs representative may provide his services pursuant to Article 18 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Union Customs Code are laid down by the order provided for inArticle 17a of this Code.

In addition to the compulsory information provided for in II ofarticle 289 of the General Tax Code, the customs representative shall mention on the invoices issued for his principals the date of payment to the customs accountant of the duties and taxes paid on importation pursuant toarticle 114 of this Code.