Formal entries of foreign-made goods representing many billions of dollars in duty collections are filed each year with the U.S. Customs Service, and virtually all of them are prepared by a Customs broker on behalf of importers.
Customs brokers
are licensed and regulated by the Treasury Department.
The Customs broker is primarily the agent for the importer who employs him. He is frequently the importer's only point of contact with the U.S. Customs Service and advises on the technical requirements of importing, preparing and filing entry documents, obtaining the necessary bonds, depositing U.S. import duties, securing the release of the goods and arranging delivery to the importer's premises or warehouse. The broker often consults with Customs to determine the proper rate of duty or basis of appraisement, and on many occasions, if he is dissatisfied with either rate or value, he will pursue appropriate administrative remedies on behalf of his importer.