A customs broker is a professional licensed and authorized by government authorities to act on behalf of importers and exporters in their interactions with customs.
Its main objective is to facilitate the legal and efficient movement of goods across international borders.
Customs brokers must be well versed in customs laws, regulations and procedures, as well as handling documents related to international trade.
Functions
The functions of a customs agent are diverse and complex. Below are some of the key responsibilities:
- Tariff classification:
Correctly identify and classify imported and exported goods according to the Harmonized Commodity Description and Coding System (HS), which determines applicable tariffs and specific regulations.
2. Document Processing:
Prepare and submit all documents necessary for customs clearance, such as commercial invoices, certificates of origin, packing lists, and import/export permits.
3. Payment of Duties and Taxes:
Calculate and arrange the payment of duties, taxes and other charges related to the import and export of goods.
4. Regulatory Compliance:
Ensure that all transactions comply with national and international laws and regulations, including import/export restrictions, quotas and trade sanctions.
5. Client Advice:
Provide expert guidance to clients on best practices and strategies to minimize costs and avoid delays in customs clearance.
6. Management of incidents:
Resolve problems that may arise during the customs process, such as documentation discrepancies, merchandise holds, or tariff disputes.
