Customs Broker

Customs Broker

The Customs Broker is a professional certified by the Internal Revenue Service (IRS) of Brazil, which has been active in performing customs clearance of import and export goods , and the intermediation of all goods in transit to the country since 1850.

The customs broker and its assistants can act on behalf of its represented members for all things related to the customs clearance of goods or merchandise, including traveler luggage, transported by any means, on import or export.

The main function of the customs broker is to fulfill the customs declaration of import or export, which is essentially the proposition of the allocation of goods subject to customs control, indicating the customs regime for goods and communicating the information required by the Customs agency to implement said regime.

The verification of goods, for identification or quantification purposes, when necessary, except in exceptional cases, is carried out in the presence of the importer or his representative. In this case, it’s the customs broker, which may receive it after its clearance.

For the customs broker to act as a representative of a company and practice acts related to customs clearance, it must first be accredited in the Integrated Foreign Trade System (SISCOMEX) by the person responsible for the legal entity, who should be also accredited in the Siscomex system (Qualification to Operate in Foreign Trade).

Reference legislation: