Trade Compliance & Customs

Customs Broker

Customs Broker A licensed professional authorized by U.S. Customs and Border Protection to act as an agent for importers in handling customs clearance procedures and regulatory requirements.

Also Known As:Licensed Customs Broker, Import Broker, Customs Agent
Last Updated:April 2025

Latest Update (March 2025)

CBP has announced changes to the customs broker exam format, moving to quarterly testing and updated content focusing on ACE Portal operations and newer trade agreements.

Read CBP Notice

What It Means

A customs broker is essentially a middleman who helps businesses navigate the complex process of importing goods into the United States. Licensed by the government, these professionals understand customs regulations, submit required paperwork, calculate duties and taxes, and ensure your shipments comply with all the rules—saving you from costly delays, penalties, and confiscated merchandise.

The Role of a Customs Broker

Customs brokers act as intermediaries between importers and Customs and Border Protection, providing expertise in areas that can be challenging for businesses to navigate on their own:

Documentation Experts

They prepare and file necessary customs entries, ensuring all required information is accurate and complete

Duty Calculators

They classify goods under the correct tariff codes and determine applicable duties, taxes, and fees

Key Services Provided

Classification and Valuation

Determining the correct HTS code and customs value for imported merchandise

Electronic Filings

Filing entry documentation through CBP's Automated Commercial Environment (ACE) system

Regulatory Compliance

Ensuring imports meet requirements from agencies like FDA, USDA, EPA, and FCC

Duty Optimization

Identifying opportunities for duty savings through trade programs, FTAs, and duty drawback

Historical Timeline

1930

Formal Recognition

The Tariff Act of 1930 formally established customs broker licensing

1984

Modernization

Customs Procedural Reform Act enhanced broker requirements and responsibilities

1993

Electronic Era

Customs Modernization Act mandated electronic filing, changing broker operations

2003

CBP Formation

U.S. Customs became part of DHS as Customs and Border Protection

2016

Single Window

Implementation of ACE as the single window for all trade filings

2022

Modernization Regulations

Major updates to broker regulations including national permit system

Real-World Example

Case Study: Electronics Importer

The Client

TechGadgets Inc., a mid-sized electronics retailer, decides to import Bluetooth speakers directly from a manufacturer in China.

Initial Challenges

  • Uncertainty about proper HTS classification for speakers with different features
  • Questions about FCC certification requirements
  • Concerns about the impact of Section 301 tariffs
  • No experience with import documentation or ACE filings

How the Customs Broker Helped

  1. Pre-Import Planning:
    • Determined correct HTS code: 8518.22.0000 for multi-speaker units
    • Verified FCC requirements and ensured proper documentation
    • Calculated duties including Section 301 tariffs (total effective rate: 29.5%)
    • Recommended packaging modifications to facilitate customs inspection
  2. Customs Clearance:
    • Filed electronic entry in ACE before shipment arrival
    • Coordinated FCC inspection at the port
    • Paid duties and fees on the importer's behalf
    • Secured release of the goods from customs custody
  3. Post-Import Support:
    • Maintained required records for the mandated 5-year period
    • Filed for Section 301 exclusions when they became available
    • Advised on process improvements for future shipments

Value Added

Avoided $12,500 in potential penalties for misclassification

Saved 6 days of port storage fees through efficient clearance

Later secured $15,000 in Section 301 duty refunds through exclusion process

Provided comprehensive compliance documentation for company records

Customs Broker Locator

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Key Facts

Licensing AuthorityU.S. Customs and Border Protection (CBP)
License RequirementMust pass a rigorous customs broker exam and background check
Operating ModesIndividual brokers, partnerships, or corporations
ResponsibilitiesPrepare/file entries, calculate duties, ensure compliance with CBP and other agency regulations
Legal StatusAgent of the importer, with fiduciary responsibility
LiabilitySubject to penalties for negligence, fraud, or other customs violations
Typical ClientsImporters of all sizes, from occasional to high-volume
Cost StructureGenerally charge fees per entry plus additional services