CBLR Rule 6

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Customs Brokers act as an intermediary between Traders and Customs in Customs clearance processes. Brokers' knowledge of Customs laws and processes in addition to their work experience in the trade supply chain can be useful for both traders and Customs. While brokers support traders by providing all necessary documentation or electronic transmission and undertaking formalities related to cargo clearance, Customs brokers are also expected to maintain government interests by ensuring compliance with Customs and other regulatory requirements and the collection of appropriate duties, taxes, and fees.

In line with ongoing Customs reforms and to further enhance their service delivery, Customs Brokers are transitioning towards a more comprehensive consultancy and advisory role, rather than being confined to merely submitting declarations/ documents , via paper or electronic transmission, for Customs release and clearance. They also collaborate with other actors in the supply chain on behalf of traders, such as port/terminal operators, freight forwarders, carriers/agents, warehouse operators and transporters. In some cases, brokers have even expanded to provide many other services in the supply chain, such as duty drawback/refund processing, services cargo handling, warehousing, multi-modal transport carriage, packaging, consolidation, insurance coverage, delivery services, as well as providing consultancy in compliance and dispute resolution.