Customs Broker and Importer Relationships

Course Overview

This course explores the regulatory, financial, and operational responsibilities of customs brokers in the U.S. Participants will learn about broker-importer relationships, compliance with CBP regulations, customs bonds, invoicing practices, clearance procedures, and financial risk management. The course also covers service limitations, liability for duties, cargo coordination, and key operational tasks essential to customs brokerage. Ideal for customs professionals seeking a deeper understanding of brokerage operations and compliance.

Define the type of relationship which CBP regulations specify exists between a customs broker and importer with respect to “customs business”
Explain the duty which an agent has to his principal
Identify what a customs broker must do under CBP regulations if it or an employee is also acting as an importer
Describe the services which are outside the scope of “customs business” which a broker can therefore provide on a purely “arms length” contractual basis
Understand why customs broker employees dealing with importers should be familiar with their company’s standard terms and conditions of service
Describe factors that typically influence a customs broker’s fees
Explain the basic functions and characteristics of a customs bond
Understand the basic requirement for a customs broker to maintain business records
Identify the circumstances under which a customs broker becomes liable to CBP for payment of customs duty on behalf of an importer
Relate the circumstances under which a customs broker invoices an importer for cargo delivery
List the circumstances under which a customs broker invoices an importer for inbound transportation and/or terminal charges
Identify the various locations where customs clearance may be accomplished
Explain the function and importance of an arrival notice
Describe the first typical indicator that a customs broker has a new shipment pending for customs clearance
Name two things a customs broker does to initiate a customs clearance transaction
Relate the actions a broker must or may take to coordinate the availability of cargo with the importing carrier
List the next operational steps after a customs broker has accomplished the appropriate type of customs “entry”
Understand the reason a customs broker has an open cargo insurance policy
Identify the party who is always a customs broker’s client
Explain who (foreign seller or importer) is responsible for transportation and customs-related charges in the destination country under various trade terms, also known as delivery terms
Describe the things a prudent customs broker should require of an importer and/or verify before advancing funds on the importer’s behalf
Indicate the ways a customs broker employee can commit the brokerage company to pay funds on behalf of an importer merely by performing routing operational tasks
Understand the reasons a customs broker sometimes charges a “disbursement service charge” fee for advancing funds to pay freight charges and/or customs duty on behalf of an importer

• The relationship and duties of customs brokers and agents with importers under CBP regulations.
• Key operational processes and responsibilities in customs clearance, including invoicing, record-keeping, and bond requirements.
• Services, fees, and financial arrangements managed by customs brokers, including disbursements, insurance, and trade terms.
• Coordination of shipments, cargo availability, and compliance with CBP regulations.
• Responsibilities of customs broker employees in operational tasks and adherence to standard terms and conditions.