International trade is full of opportunities but also fraught with regulatory and operational challenges. In this context, the customs broker emerges as an essential figure, mediating and simplifying customs processes for companies involved in imports or exports. Understanding the role of this professional is crucial for anyone looking to operate efficiently and in compliance with regulations. What Is a Customs Broker? A customs broker is a professional authorized by the Federal Revenue Service, whose primary role is to represent companies before customs authorities, regulatory agencies, and other stakeholders in international trade. They act as a bridge between companies and customs authorities, ensuring compliance with all legal and bureaucratic requirements for clearing goods. In addition to preparing and signing fiscal documents, such as import declarations (DI or the newer DUIMP) and export declarations (DU-E), the broker analyzes product tariff classifications, calculates taxes and duties, and advises on customs and tax procedures. This ensures smooth operations and compliance. What Does a Customs Broker Do? The tasks performed by a customs broker require in-depth knowledge across various disciplines, including logistics, mathematics, geometry, accounting, economics, and law. The scope of their responsibilities explains why a university degree alone is insufficient to train someone for the profession. The Federal Revenue’s IN/RFB No. 1,209 of November 7, 2011, Chapter I, Article 2, outlines the following activities assigned to customs brokers: Receiving cleared goods; Handling documents related to customs clearance, including their preparation, submission, tracking, and presentation; Receiving and acknowledging procedural actions related to customs clearance, such as summonses, notifications, infraction notices, and rulings; Signing documents related to customs clearance, including terms of responsibility; Monitoring the verification of goods during customs inspections, including supervising the collection of samples for technical analysis and examination; Requesting and overseeing customs inspections or declaring their waiver. The same regulation allows the Federal Revenue Service to assign other activities related to goods to customs brokers as deemed necessary. The Qualifications Required for a Customs Broker If we consider what a customs broker needs to master, it would include the curriculum of at least five different academic degrees. These are tailored specifically to meet the demands of the field. Even so, it is a profession requiring both theoretical and practical interdisciplinary skills. Given the profession's responsibility and complexity, passing a qualification exam is mandatory to become a customs broker. This exam is held annually and is similar to public service entrance exams. However, only those who have worked as customs broker assistants for at least two years with the Federal Revenue Service can register as brokers. Although the minimum educational requirement is a high school diploma, the practical experience and expertise needed make it a highly specialized field. Not Everything a Customs Broker Does Can Be Done by Their Assistant Working as a customs broker assistant is a decisive step toward becoming a broker. Although they work under the supervision of a certified professional, their responsibilities are also legally limited. Certain high-responsibility tasks are reserved exclusively for customs brokers. However, assistants are authorized to: Manage documents related to customs clearance, from preparation to submission; Monitor goods during customs inspections; Receive cleared goods; Request customs inspections. While they can assist in collecting samples for technical analysis or examinations, they cannot perform this task as a principal professional. Where Do Customs Brokers Work? From what we've discussed so far about customs brokers and the profession’s importance, it’s clear that this work is primarily envisioned as independent, akin to other liberal professions. However, customs brokers can also work in various contexts, such as: Customs brokerage firms; Importing and/or exporting industries and companies; Consulting and/or logistics companies. Experienced customs brokers, in particular, are highly valued as consultants, even by other professionals, due to their expertise in international logistics, tax systems, pricing structures, and other relevant areas for export and import activities, from administrative to operational. Key Laws Regulating the Customs Broker Profession The regulations governing the profession provide detailed information about a customs broker's role, required qualifications, assistant responsibilities, and other precise details about the trade. The main laws include: IN RFB No. 1,209 of November 7, 2011 This is the central regulation that establishes the requirements and procedures for the customs broker and assistant roles. IN RFB No. 1,273 of June 6, 2012 Establishes the digital registry for customs brokers and assistants, as well as the computerized customs registry for stakeholders in international trade. ADE Coana No. 16 of June 8, 2012, and Subsequent Amendments Covers procedures for registering brokers and assistants in the digital system, later amended by ADEs No. 38 of December 11, 2012; No. 27 of September 17, 2013; and No. 3 of May 15, 2019. However, these regulations are just the tip of the iceberg when it comes to the legal knowledge required to be a competent customs broker. They must understand both mandatory laws and international standards and conventions. A good example here is Incoterms, which establish rules and guidelines for international trade. While not mandatory, their use is nearly universal among countries worldwide. The Importance of Customs Brokers in the Logistics Chain Customs brokers are essential to ensuring the logistics chain operates efficiently and without disruptions. Their specialized knowledge of customs legislation and regulations allows companies to save time and resources by avoiding errors in customs procedures. They also facilitate access to special regimes, such as Drawback and Temporary Admission, which can provide significant tax benefits to companies. In recent years, technological advancements and the digitalization of customs processes have required these professionals to adapt. The modern customs broker, or “Customs Broker 4.0,” uses systems like Siscomex and management tools to offer faster and more strategic solutions. This transforms them into customs consultants, helping clients navigate the complexities of international trade. Do You Need a Customs Broker? Companies involved in international trade, regardless of size, benefit from hiring a customs broker. The complexity of import and export operations, combined with constantly changing regulations, makes this professional’s support indispensable. Whether to avoid delays and penalties or optimize costs, having a customs broker ensures secure and efficient operations. Additionally, in some countries, such as Portugal, the presence of a broker is mandatory for certain procedures, reinforcing their global relevance. How to Hire a Qualified Customs Broker To choose the right professional, it’s essential to verify their credentials and experience. Ensure they are registered with Siscomex and the Federal Revenue Service, and seek references from other clients. It’s also advisable to evaluate their use of technology and systems, which can indicate greater operational efficiency. A customs broker is more than just an intermediary; they are a strategic partner for the success of international trade operations. Their role extends beyond meeting bureaucratic requirements, contributing to the logistical and financial planning of companies. For those looking to engage in international trade, investing in a customs broker is a decision that yields tangible and lasting benefits.
For those who work in foreign trade, the necessity and importance of understanding all stages of the customs clearance process are well known. The nationalization of goods, the final stage of customs clearance, is a serious task and requires responsibility from all parties involved, as even small errors can result in significant losses of money, time, and peace of mind. Peace of mind because, depending on the issue that arises, the headache to resolve it can be quite severe. Therefore, let's delve into the subject, understand the steps, and the reasons for so much care when clearing your goods.
On April 25, we celebrate Customs Broker Day, a centuries-old profession in Brazil that has a long history in the world, albeit under other names. On this special date, we could not fail to pay tribute to the professional responsible for clearing the borders of international trade! To pay this tribute, we decided to learn a little about his history and importance in Brazil. Continue to celebrate Customs Broker Day with us! Why is April 25 Customs Broker Day? Many special dates are defined according to some notable event related to what is being remembered. In the case of Customs Broker Day, the milestone is the date itself. It was only on May 6, 2006, that the profession, which had already completed more than a century of history, had its celebration date made official by means of a resolution of the National Federation of Customs Brokers. This does not mean that there was no day to honor the professional responsible for the activities that we now recognize as customs brokers. The fact is that over the years the profession has had different names and characteristics. We have explored a little of this trajectory in the history of this profession. Check it out below! Villager, Salesman, Customs Broker: a journey through time Sometimes we think that a profession has ceased to exist, but it has only changed its name. “Only” is a bit of an exaggeration. Of course, over time, whether they change their name or not, professions change, gain new resources and responsibilities, or cease to include some activity. In short, the world changes and human activities, naturally, follow suit. There is nothing better to take a stroll through history than a timeline, right? So, let’s take a journey through the customs broker’s path to learn more about his past. 1550: When it all (officially) began It is said that the role of customs broker began around 1550. At that time, the professional called “Aldeador”, as established by D. João III in 1554, checked the entry and exit of goods from ships. The expression “customs clearance” emerged during this period, resulting from the practice of packing a large volume of products in nets, which later needed to be separated for transportation on ships. 1850: The Brazilian Commercial Code regulates the Clerk The Clerk was a position regulated by the Brazilian Commercial Code, by Law No. 556, of June 25, 1850. The Clerk was formally authorized to act on behalf of his client, working with commercial activities, such as the clearance of goods and tax transactions. 1860: With the Regulation of Customs and Revenue Boards, the General Broker was created In 1860, decree no. 2,647 of September 19 regulated the Customs and Revenue Boards, which were soon reformed by the Imperial Government and legally consolidated. With this, the office of general broker was established. This professional, already very similar to what would become the customs broker, was only authorized to broker business for third parties, such as ship brokers, clerks in commercial houses and brokers of other types. 1920: The monopoly of the broker In 1920, with Decree no. 4,057 of January 14, the categories of general broker and clerk were abolished, replaced by a single one: that of broker. In this context, the number of brokers was determined by inspectors from the Ministry of Finance. 1932: The turn of Customs Brokers Decree No. 22,104 of November 17, 1932 was the first document that directly referred to the class of customs brokers. It established that only they could handle the clearance and other procedures related to foreign goods. 1942: Consolidation of the Customs Broker profession Despite the reference to the customs broker profession in the decree of 1932, and the modifications made to this document on January 9, 1933 (decree No. 22,329), the recognition of the profession was consolidated as a class almost 10 years later on January 13, 1942 (Decree-Law No. 4,014). 2009: In addition to the customs broker's day, the regulation of the profession As we mentioned, the customs broker's day was established in 2006. However, a significant event came later. Decree No. 6,759, of February 5, 2009, introduced in its art. 10 regulatory provisions for the exercise of the profession, among which is the qualification for the activity. 2011: Requirements for the exercise of the profession of Customs Broker and Assistant The Normative Instruction of the Federal Revenue of Brazil No. 1,209 of November 7, 2011 reinforces the regulation of the class. It establishes the rules for the exercise of the profession of customs broker and also for the assistant of this professional. Among other definitions, IN/RFB nº1.209 determines the qualification exam to prove the professional capacity of the assistant and the customs broker. 2007 and 2017 The history of the customs broker, and of the female customs broker too It is no surprise that, with so many years of activity, an interesting profession, full of challenges, responsibilities and even adventures, is worthy of gaining a space dedicated to preserving its memory. Two examples of situations in which the history of the customs broker becomes heritage are the Museums opened by SINDAERJ in 2007 and SDAS in 2017. The unions, respectively, in Rio de Janeiro and São Paulo, dedicated an exclusive space to gather documents, photographs and other objects related to the memory of the customs broker's profession. At SDAS, they were able to identify the first woman to practice the profession at the Port of Santos: Esmeralda Pereira Penha, appointed by President Getúlio Vargas in 1938. Certainly a scandal at the time. And today, how many customs brokers do you know? The importance of customs brokers inside and outside the backstage of foreign trade Customs brokers are responsible for almost 100% of the country's export and import clearance operations. Despite this, the profession is little known to laymen, that is, people who do not work in foreign trade. Behind the scenes, they are relevant to procedures that impact people's lives and the country, such as the economy and activities in physical and online stores. The work of customs brokers is essential for access to innovative technologies, among other products and equipment that would not be available if we limited ourselves to what is produced in Brazil. At the same time, they participate in the export processes of national goods, which move and add value to the national economy. Behind the scenes of international trade, customs brokers continue to be known for their ability to untangle the processes involved in the country's import and export, which today no longer refers to the networks that package goods: it concerns bureaucracy. Customs Brokers' Day is essential to remind us how much this profession has evolved, has been part of history and continues to be of fundamental importance to foreign trade activities, continuing with its changes and developments. Congratulations to all customs brokers!!!
