Customs broker

Customs & compliance
Definition

A customs broker is a licensed specialist who prepares and files customs declarations, calculates duties and deals with customs authorities on behalf of importers and exporters.

Updated 1 October 2026

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What is a customs broker?

A customs broker is a specialist who clears goods through customs on behalf of importers and exporters. Brokers classify goods, calculate duties and fees, file declarations, arrange payment and handle questions or examinations from customs.

In the United States, customs brokers are licensed by CBP. They must pass the Customs Broker License Exam, act under a valid power of attorney from each client and, since 2024, complete 36 hours of continuing education every three years.

Core principle: A broker files on your behalf, but as importer of record you stay legally responsible for what is declared.

What a customs broker does

  • Files the customs entry and entry summary
  • Classifies goods and applies the right tariff rates and preferences
  • Calculates duties, taxes and fees such as the MPF
  • Files the ISF for ocean imports into the US
  • Coordinates exams and requests from other agencies, such as the FDA
  • Advises on compliance, record-keeping and duty-saving options

Customs brokers in the EU and UK

In the EU, the equivalent role is a customs representative under the Union Customs Code. Representation can be:

Direct vs indirect representation

Direct: the representative acts in your name, and you are liable for the declaration. Indirect: the representative acts in its own name on your behalf, and both are liable for the customs debt. Non-EU sellers often need an indirect representative to import into the EU.

How to choose a broker

Product experience

What it is: Experience with your goods, for example cosmetics, food or electronics.

Why it matters: Regulated products bring extra agency checks and paperwork.

Coverage and systems

What it is: Ports, borders and modes you use, plus integration with your freight forwarder or fulfilment partner.

Why it matters: Fewer hand-offs means fewer delays.

Transparent pricing

What it is: Clear per-entry fees and charges for extra services.

Why it matters: Hidden disbursement fees add up across many shipments.

Frequently asked questions

Do I need a customs broker to import?

It is not always legally required, but almost all commercial importers use one because the rules and systems are complex.

Who is liable if the broker makes a mistake?

The importer of record remains responsible to customs, although you may have a claim against the broker under your contract.

How much does a customs broker cost?

Fees vary by country, shipment type and complexity, usually charged per entry with extra fees for additional services.