Customs Broker

The broker files the customs entry, classifies the goods, calculates the duties and taxes, and submits the declaration and payment to the customs authority, the work that turns an arriving shipment into a cleared one. On the desk the broker owns the clearance step, distinct from the freight forwarder, which arranges the transport, though one company often does both on the same shipment. The importer of record stays responsible for the accuracy of the entry and for the duties and taxes owed, so the broker acts for the importer rather than taking on that liability. A customs broker also differs from an NVOCC, which takes on carrier responsibility for the cargo and issues its own bills of lading rather than handling customs clearance.