A customs broker is a licensed professional or firm that prepares and files export or import customs declarations on behalf of the shipper or consignee, and handles duty and tax payments where applicable.
The customs broker is not the same as the carrier. On an international road shipment, the carrier moves the goods and manages the transit documents (T1 or TIR Carnet) and the CMR; the export and import declarations remain the responsibility of the shipper or consignee, usually through their own customs broker. See How International Road Freight Works for how these roles fit together.
