Customs Representative Certification 2026: exam, requirements and exemptions

Key data

If your company manages imports, exports or customs clearances for clients, this call directly affects you. The Tax Agency has published the resolution regulating the aptitude tests to obtain the customs representative certification, enabling both direct and indirect representation before Spanish Customs. The official reference is the Resolution of July 23, 2026 (BOE-A-2026-16621).

Without this certification, it is not possible to act as a customs representative before Spanish Customs. Obtaining it opens the door to providing representation services to importers and exporters, a high-value activity in the logistics and foreign trade sector.

What does this regulation establish?

The resolution convenes the aptitude tests necessary to register in the Customs Representatives register of AEAT. This certification enables acting on behalf of third parties before Customs, in both direct and indirect representation modalities.

The call maintains the criteria already established in the July 2024 resolution, so it does not introduce structural changes compared to the previous year, but updates the call for the 2026 cycle.

Exam structure

Who is exempt from the theoretical test?

Holders of 28 recognized courses or degrees by AEAT are exempt from the theoretical test and only need to take the practical test. Additionally, the resolution recognizes studies with more than 80 teaching hours that cover the required curriculum.

Requirements to apply

• Be of legal age.
• Be established in Spain or in any Member State of the European Union.
• Not be disqualified from exercising the activity.

Economic and operational impact

Having a certified customs representative is not optional for many operations: it is a legal requirement to manage customs declarations on behalf of third parties. For companies in the sector, the operational impact is direct:

• Freight forwarders and customs agents: need certified personnel to operate legally. Without certification, they cannot assume representation mandates.
• Logistics operators: if they want to expand their service offerings towards customs management, they need at least one certified professional on staff.
• Foreign trade companies: can choose to certify internal personnel to manage their own declarations without depending on third parties, reducing outsourcing costs.

The 2026 call maintains the same criteria as the July 2024 call, providing continuity to the framework for accessing the profession and does not introduce additional adaptation costs for those already familiar with the process.

Who does it affect?

• Professionals who want to access AEAT's Customs Representatives register.
• Freight forwarding companies that need to incorporate or certify personnel for customs clearance operations.
• Logistics operators that manage imports and exports for clients.
• Foreign trade companies that want to internalize the management of their customs declarations.
• Holders of any of the 28 recognized courses or degrees who wish to take advantage of the theoretical test exemption.
• Citizens of legal age established in Spain or in any Member State of the EU who are not disqualified.

Practical example

A freight forwarding company based in Barcelona wants to expand its customs clearance team. It has two candidate profiles:

• Profile A: a technician with a training degree recognized among the 28 courses enabled by AEAT and more than 80 teaching hours covering the required curriculum. This professional is exempt from the theoretical test and only needs to pass the practical test to obtain certification.
• Profile B: a professional with logistics experience but without recognized qualification. Must pass the 100 multiple-choice theoretical exam, obtaining at least 50 correct answers, in addition to the practical test.

In both cases, once certified, they will be able to act as customs representatives before Spanish Customs in both direct and indirect modalities, enabling the company to assume representation mandates from importers and exporters.

What should companies do now?

1. Identify if you need certified customs representatives: review whether your activity involves managing customs declarations on behalf of third parties. If so, you need at least one professional registered in AEAT's register.
2. Verify if any employee has one of the 28 recognized qualifications: holders of enabled courses or degrees are exempt from the theoretical test, which simplifies and accelerates the certification process.
3. Check if studies exceed 80 teaching hours: the resolution recognizes studies that cover the required curriculum with more than 80 teaching hours, which may open the path to exemption for more candidates.
4. Prepare documentation for registration: ensure you meet the age requirements, establishment in Spain or the EU and absence of disqualification.
5. Consult the complete resolution in the BOE: access the full text at BOE-A-2026-16621 to learn about registration deadlines, exam dates and complete procedure.

Official source

Consult complete regulation in official source

Notice: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-16621