Apply for a Customs Broker Licence

The Iceland Revenue and Customs Authority issues licences for customs brokerage services.

Applications must be submitted in writing to the Iceland Revenue and Customs Authority at upplysingar@skatturinn.is.

Eligibility requirements

• The applicant must be a legal entity, such as a private limited company or a public limited company. Individuals are not eligible to apply.

• The board of directors must consist of at least two members.

• Board members and the managing director must:

  • be resident in Iceland or another EEA country;

  • have legal capacity and be financially competent;

  • have a good reputation; and

  • not have been convicted during the previous five years of a criminal offence related to business activities, whether under the General Penal Code or other legislation.

Documents Required for an Application

The application must include the names, national identification numbers and registered addresses of the applicant, the members of the board of directors and the managing director.

The following documents must accompany the application:

• Certificates confirming legal and financial competence and criminal record certificates for the board members and managing director.

• A description of the proposed business activities, including:

  • the planned organisational structure;

  • where and how the business will be conducted;

  • how accounting, record keeping and internal controls will be organised; and

  • the names of employees who meet the qualification requirements under the Customs Act.

Employee knowledge and competency requirements

The applicant must demonstrate that employees responsible for customs clearance possess adequate knowledge of the rules governing customs procedures, including:

• tariff classification;

• customs declarations;

• handling of goods that have not been customs cleared;

• liability for the payment of import charges;

• the provision of information to customs authorities; and

• rules governing deferred payment of import charges.

Management and internal control requirements

The applicant must demonstrate that the management structure, internal controls, accounting procedures and record-keeping arrangements relating to the business will be sound and reliable.

After a Licence Has Been Granted

To maintain a customs broker licence, the following requirements should be observed:

• Commencement of operations:

  Business activities must begin within 12 months of the licence being granted. Otherwise, the licence will lapse.

• Continuous operation:

  The licence will lapse if no customs brokerage services are provided for a continuous period of 12 months.

• Supervision:

  The Director of Customs may revoke the licence in cases of serious non-compliance or negligence.

• Registration:

  The Director of Customs maintains a public register of licensed customs brokers. No person or entity may describe themselves as a customs broker unless they hold a valid licence.