Proxy customs declaration is divided into direct proxy customs declaration and indirect proxy customs declaration. Customs declaration is one of the necessary steps in fulfilling customs entry and exit procedures. It refers to the act of the person in charge of the import and export transportation vehicle, the consignee or consignor of goods and items, or their agents being entrusted by the consignee or consignor of import and export goods to declare and handle relevant procedures on behalf of them in accordance with the law when passing through the customs supervision port. The objects involved in customs declaration can be divided into two categories: inbound and outbound transportation vehicles and goods and items. The customs laws of our country refer to enterprises that have the right to accept the commission of others to handle customs declaration business as customs declaration enterprises. Customs declaration enterprises must obtain the registration permit for customs declaration enterprises in accordance with the law and register with the customs before engaging in agency customs declaration business.