Customs brokerage

Customs broking or customs brokerage is a profession that involves the "clearing" of goods through customs barriers for importers and exporters (usually businesses). This involves the preparation of documents and/or electronic submissions, the calculation and payment of taxes, duties and excises, and facilitating communication between government authorities and importers and exporters.

Custom brokers may be employed by or affiliated with freight forwarders, independent businesses, or shipping lines, importers, exporters, trade authorities, and customs brokerage firms.

Customs brokers in the United States prepare and submit documentation to notify or obtain clearance from government agencies such as the U.S. Food and Drug Administration, the U.S. Department of Agriculture, and the Fish and Wildlife Service. They also arrange the transhipment (i.e., local delivery) of merchandise via trucking companies. Many customs brokers specialize in certain goods like apparel, perishables, or clearing the crew and manifest of large cargo vessels. Customs brokers can be located at inland ports to clear merchandise sent "in bond", but most are located at major airports and harbors with international traffic.

US Customs broker licenses are issued and overseen by U.S. Customs and Border Protection (CBP). The requirements governing US Customs broker licenses, including eligibility, are laid out in Title 19, Part 111 of the United States Code of Federal Regulations (19 CFR 111). These regulations permit both individuals and companies to obtain Customs brokers licenses, though the application process and general rules governing each type of license differ from each other.

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