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Customs broking or Customs brokerage is a profession that involves the "clearing" of goods through customs barriers for importers and exporters (usually businesses). This involves the preparation of documents and/or electronic submissions, the calculation and payment of taxes, duties and excises, and facilitating communication between government authorities and importers and exporters.
Custom brokers may be employed by or affiliated with freight forwarders, independent businesses, or shipping lines, importers, exporters, trade authorities, and customs brokerage firms.
Customs brokers must pass an examination and background check to become licensed by the U.S. Customs and Border Protection. They are not government employees and should not be confused with "customs officers" (in other countries, however, the two terms may be interchangeable). Customs brokers need to be familiar with the tariff schedule, a listing of duty rates for imported items, and the regulations governing is an importations found in 19 CFR, the Code of Federal Regulations Title 19. To illustrate, a customs broker may need to advise an importer on the marking requirements of the country of origin, or complete paperwork for a clothing shipment subject to quotas and visa requirements. Knowing the requirements of each type of import can avoid costly delays or merchandise seizures.
Tags:Border, Customs, Customs Broker