C/r Farquhar & Dr Sun Yat Sen Streets, Port Louis, Mauritius +230 242 2014 chba@intnet.mu

Customs Broker

Customs Broker

What is a Customs Broker?

Customs Brokers are defined as “third parties” in the meaning of any person who deals directly with the Customs, for and on behalf of another person, relating to the importation, exportation, movement or storage of goods.

While performing several activities on behalf of traders, licensed Customs brokers have to meet several obligations and liabilities depending on national legislation and regulations.

Licensed Customs brokers may act only under the proper authorisation or agreement from/with the trader.

Licencing/accreditation requirements include sound knowledge of Customs laws and other regulatory requirements; clean track records in terms of security and other compliance matters; financial solvency – surety bond, security deposit; minimum educational qualification; specified working experience; in some cases, a written and/or oral examination and even minimum hours of training. Some administrations also prescribe certain licensing obligations for brokers in respect of business ethics and professional conduct; due diligence on clients; and /or correctness of information provide.

Customs brokers generally act as an intermediary between traders and Customs in Customs Clearance processes. Broker’s knowledge of Customs laws and processes in addition and Customs. While Brokers support traders by providing all necessary documentation, and undertaking formalities related to cargo clearance, Customs brokers are also expected to maintain government interests by ensuring compliance with Customs and other regulatory requirements and the collection of appropriate duties and taxes.