Customs Broker
A licensed professional authorized to file customs declarations and manage customs clearance on behalf of importers and exporters.
In detail
A customs broker (in Russia: таможенный представитель) is a company or individual licensed by the national customs authority (Russia: ФТС — Federal Customs Service) to prepare and file customs declarations on behalf of declarants. Requirements for Russian customs broker licensing: inclusion in the ФТС register, financial security (≥20 million rubles insurance or bank guarantee), qualified staff with customs specialist certification. Services: classification of goods by HS code (ТН ВЭД), calculation of customs duties and VAT, preparation and electronic submission of the customs declaration (ДТ), interaction with customs on document requests, KTS (customs value adjustments), and supporting inspections. Important: the customs broker is legally responsible for the accuracy of their professional work; the declarant (importer) is responsible for the accuracy of the information they provide to the broker. Legally, the importer remains liable for the correctness of the declaration. When working with a forwarder, customs brokerage is often included in the end-to-end service.
Examples
- →Customs broker classifies imported electronics under HS 8471.30, calculates 0% duty and 20% VAT, files ДТ electronically
Related terms
Freight Forwarder
A company that arranges international cargo transportation on behalf of shippers — booking carriers, managing documentation, and coordinating the logistics chain.
Customs Declaration (ДТ)
The official electronic document filed with customs to declare imported goods, their value, classification, and applicable taxes — required for every commercial import in Russia.
HS Code (Harmonized System Code)
The international 6-digit product classification code used worldwide to determine customs duty rates and regulatory requirements.