Customs business refers to activities involving the preparation, filing, handling, or representation of customs transactions on behalf of importers or exporters. In U.S. trade, customs business can include classifying goods, preparing entry documents, submitting customs entries, paying duties and taxes, communicating with customs authorities, and advising on import compliance. Because these activities affect legal responsibility and duty payment, customs business is usually performed by a licensed customs broker or by the importer directly.
Customs business refers to any activity that involves the transaction of business with CBP, including the preparation, filing, and correction of import or export entries, bonds, protests, or other documents required under customs laws. Only licensed customs brokers may conduct customs business on behalf of others.
- Preparing and filing customs entries
- Executing bonds and powers of attorney
- Filing protests against CBP decisions
- Responding to CBP requests for information on behalf of the importer
Conducting customs business without a CBP license is a federal offense. Freight forwarders who are not also licensed customs brokers cannot legally file customs entries.
For related logistics context, see glossary entries on Customs Broker, Customs Brokerage, CBP, and Customs Entry.
