Customs broker
C3. Logistics, freight forwarding and multimodal tradeDefinition
Licensed agent handling customs declarations.
A customs broker is a licensed agent that lodges import and export declarations and arranges duty payment on behalf of a trader. In the US, brokers are licensed by Customs and Border Protection; in the EU they act as direct or indirect representatives under the Union Customs Code, with indirect representation making the broker jointly liable for the customs debt. The broker classifies goods to the correct HS code, applies the valuation method, and claims any preferential origin, so errors translate directly into duty exposure.