Chapter I Power to declare goods
Article 1 Entities qualified to clear or declare goods
1. Applying to the Customs Service of Timor-Leste for a customs or tax declaration of goods or any other declaration, as well as for the processing of any documents, shall be
the exclusive responsibility of:
a the owners or consignees of the goods, whether they present themselves in person
or through a duly qualified employee of their own with power of attorney to do so or holding a private customs broker’s licence;
b official brokers to whom power of attorney to act on behalf and for the account of
the owners or consignees of the goods has been granted by the latter. 2.Owners or agents of maritime or air shipping companies may, with regard to sea
vessels or aircraft owned by or consigned to them , intervene in all acts and procedures necessary for the designated “ clearance of sea vessels and aircraft”;
3. Unrehabilitated insolvent businessmen or those prohibited from carrying on the business of declaring goods to Customs, including official brokers while serving a
disciplinary penalty of suspension, may not declare goods to Customs. 4. Separately filed applications for tax exemption or benefit, as well as for permission
to use a suspensive customs regime, shall, at all times, be accompanied by a power of attorney issued by the respective beneficiary.
Article 2 Security
1. Customs directors shall require of every person carrying on the business of declaring goods to Customs an irrevocable security in an amount of no less than US 2,000 two
thousand Dollars to be deposited with the customs office within the jurisdiction where the person’s tax domicile is situated, as an obligation to be fulfilled prior to
commencing business. 2. Customs directors may determine that the security be deposited in an amount
exceeding the minimum referred to under subarticle 2.1 above, up to a maximum of US 20,000 twenty thousand Dollars for natural persons or of US 30,000 thirty
thousand for official brokerage firms, depending on the type of goods, the amounts involved, and the number of customs or tax declarations presented, as well as in the
event of recurrent breach of customs legislation. 3. Representatives of persons from whom a security has been required, as an obligation
to be fulfilled prior to commencing the business of declaring goods to Customs, shall also be covered by the said security.
4. Owners or consignees of goods who wish to present a customs declaration directly to Customs, but are not holders of the licence referred to in article 7, shall produce proof of
their tax and civil identity, and they shall be granted the status of recipient, sender or consignee of goods on the basis of the documentation to be attached to the declaration
form. 5. In the case of a corporate body, the natural person who, in accordance with the
articles of association or minutes of the general meeting of the former, has been granted power to represent the corporate body and produces proof that he or she is the owner or
consignee of such goods, is considered to be qualified to make the customs declaration. 6. Where the owner or consignee of goods has applied for the issuance of a licence, he
or she becomes subject to a specific process of selection, approval and licensing, and the customs office in the area where the applicant’s tax domicile is located shall
subsequently proceed with the registration of that person and communicate to the Customs Service of Timor-Leste all the particulars in its possession.
Chapter II Eligibility and Appointment as Official Broker
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