Customs broker
A customs broker is an agent who prepares and submits import declarations to customs on your behalf and manages duty and VAT.
Last reviewed 16 July 2026.
A customs broker (or customs agent) is a specialist who handles the customs clearance of your goods. They classify the goods, prepare and submit the import declaration, calculate and arrange payment of duty and import VAT, and liaise with customs to get the consignment released.
In the UK, importers can declare goods themselves, but most use a broker — often the same company as their freight forwarder — because the declaration process, commodity-code classification and customs systems are complex and errors are costly. The broker can act as a direct representative (in your name) or indirect representative (in their own name, sharing liability).
The broker's fee is a per-declaration charge that forms part of your import costs, separate from the duty and VAT they pay over to customs on your behalf.
How it affects your landed cost
A customs broker's clearance fee is a fixed cost per shipment, so it weighs more heavily on small consignments than large ones when spread across units. Including it — alongside duty and VAT — is part of building an honest landed cost. Our calculator lets you add clearance and broker fees so the per-unit figure reflects the paperwork, not just the goods and freight.
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