A customs broker performs transactions at ports on behalf of other parties. In other words, an importer, hires a customs broker to guide their goods into a country. Like the forwarder, the broker will recommend efficient means for clearing goods through the maze of customs entry protocol. The broker can also estimate the landed costs for shipments entering the country. U.S. exporters typically do not book shipments directly with a foreign customs broker, because freight forwarders often partner with customs brokers overseas who will clear goods that the forwarder ships to the overseas port. Conversely, those same foreign customs brokers contract the services of the domestic freight forwarder when the goods are headed in the opposite direction. 

The transactions negotiated for the importer will include the entry of goods into a customs territory, payment of taxes and duties and duty drawback or refunds of any kind. Furthermore, the broker has knowledge of regulations not only from the corresponding customs authority, but also from other regulating agencies involved in imports.