Customs Broker
Definition
A licensed professional who files your import entries with U.S. Customs, classifies goods, calculates duties and helps your shipments clear.
Want a deeper explanation?
Your broker's invoice usually mixes duties, government fees and their own service fees. All of it is part of landed cost and should be capitalized into inventory, not expensed.
The importer of record is still legally responsible for accuracy, even when a broker files. Watch for: duty and brokerage invoices booked to a general "shipping" expense, which understates inventory and overstates margins in the wrong month.
Example
Your customs broker files the entry for a container of ceramics, classifies them under the right HTS code and bills you for duties plus a brokerage fee.