Abstract:

Power of attorney of Customs Consultants Within Their Profession and Their Liabilities From Contract on Mandate C ustoms consultants represents merchants who want to make trade as export and imports They act on their own names but they act for account of represented people or companies indeed Customs brokers lead administration of customs and also importers and exporters by making carefully the legal transactions which are related with customs They act in contract on mandate by their power of attorney which is based on an authorization certificate and taken from people who do foreign trade As a matter of course, they can be liable for contractual liabilty and fiscal liability Being member of this profession is conditioned on some requirements such as experience or education so that this profession become more respectable, at the same time the problems of merchants and customs administrations reduce The conditions which make that profession more respectable cause that customs consultants contractual liabilities is understood more comprehensive This article contains four main parts In the first one, as a member of the profession customs consultants acts are going to be explained Second part is about their power of attorney Third part is going to clarify their contract on mandate And last part explains their liabilites which are based on the contract on mandate in detail As the occasion arises, there will be general explanations about fiscal liability

Keywords: