Document background
The Representative Form IRCC is a mandatory document required by Irish Revenue Customs and Commissioners for businesses or individuals who wish to appoint a customs representative to handle their customs-related matters in Ireland. This form is essential for compliance with both Irish and EU customs regulations, particularly following Brexit and the increased complexity of international trade procedures. The document must clearly establish whether the representation is direct (where the representative acts in the name and on behalf of the principal) or indirect (where the representative acts in their own name but on behalf of the principal). When completing a Representative Form IRCC, particular attention must be paid to the scope of authority granted, the duration of the representation, and specific customs procedures authorized. The form serves as a legal basis for the relationship between the principal and their customs representative, protecting both parties' interests while ensuring compliance with customs regulations.
