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Sourcing glossary

Customs broker

Also known as: Customs agent, Licensed customs broker, Customs clearance agent

A licensed professional or firm that prepares and files import declarations with customs on the importer's behalf, including classification, valuation and payment of duties and taxes.

In most countries customs brokerage is a licensed profession: in the US brokers are licensed by CBP, and in Korea licensed customs brokers (관세사) handle most commercial import declarations on the importer's behalf. Many freight forwarders offer brokerage in-house or through a partner, so a single quote may include it.

A broker files the entry for you, but they do not take over your legal responsibility. As importer of record, you remain accountable for the HS code, value and origin declared, so send the broker accurate invoices and product details and ask them to explain any classification they choose. See how to find the right HS code.

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Guides that use this term

Part of Tariffs & Compliance.

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