Glossary term
Customs Broker
A licensed agent that prepares and files customs declarations on an importer or exporter’s behalf.
An agent authorised to transact customs business for others: preparing declarations, classifying goods, calculating duty and dealing with the authority.
Most jurisdictions license brokers, and using one is often mandatory for non-resident importers. What licensing does not do is transfer responsibility: in most systems the importer of record remains liable for the accuracy of the declaration, however it was prepared.