A customs broker is an authorized intermediary that assists importers or exporters with customs declarations, classification, valuation and clearance procedures. Licensing, permitted activities and responsibility vary by jurisdiction.
Which services can a broker provide?
- Prepare and submit customs entries
- Review tariff classification and origin information
- Calculate estimated duties, taxes and fees
- Coordinate document requests and inspections
- Arrange duty payment or bond use
- Communicate release status and customs queries
Broker vs. importer of record
The broker acts on authorized instructions. The Importer of Record is generally the party responsible for the accuracy and compliance of the import entry. Hiring a broker does not automatically transfer that responsibility.
What should an importer provide?
Provide complete product descriptions, composition, use, value, origin, parties, licenses and transaction documents. A vague description or unsupported value limits the broker’s ability to prepare an accurate entry.
How should performance be managed?
Review entry accuracy, amendment causes, clearance time, duty variance, requests for information and document retention. Define who can approve classifications, valuation positions and post-entry corrections.
