A customs broker is a specialist authorised to prepare and submit customs declarations on behalf of importers and exporters. In some countries, customs brokers must also hold a government licence. A broker classifies goods, calculates duties and taxes, and makes sure documentation meets local customs requirements. Why it matters for your supply chain: Accurate declarations help avoid delays, penalties and overpaid duty at the border. This matters most when trade rules and tariffs are changing. Related terms: Customs clearance, Harmonized System (HS) codes, Importer of record, Customs procedure code (CPC) Find out more: Customs clearance