A customs broker is an authorized business structure providing services for customs clearance and representation of the customer with customs authorities in its own name, but at the expense and on behalf of the client.
Customs broker’s activity is subject to licensing, the company included in the Customs Broker Register. To this effect, the company is subject to a number of requirements, including availability of certified experts in customs processing.
Customs broker acts as an intermediary between the consignor and consignee of the one part, and the government represented by customs authorities of the other part.

The range of services provided by the present-day customs broker is extensive:

  • preparation and further processing of trade documents 
  • customs support 
  • customs processing of cargoes, including customs clearance 
  • detailed advice in taxation for foreign trade companies
Upon agreement, a customs broker may also perform other functions such as obtaining permits, expert opinions, cargo certification, and customs duties payment. Furthermore, a customs broker may provide services for international carriage and safe custody.
Prior to conduction of a foreign trade transaction, it is strongly recommended to be advised in the amount of total customs expenses to be incurred by the customer to deliver cargo to the domestic market. Sometimes, customs processing, taxes, and other expenses increase significantly the cost of the cargo delivered. This will allow cost and time reduction in business processes.
All relations between the customs broker and customer shall be regulated by contract obligations. Mostly, agreements made with customs broker require notarial certification according to the Regulation on Customs Broker.