A customs broker (agente aduanal) is an individual licensed by the tax authority (SAT) — through a patente, a broker license — to clear goods through Mexican customs on behalf of third parties. In plain terms: they’re the one who signs your customs entry (pedimento) and answers legally for what’s declared on it.
What they actually do
- Classify your goods under the correct tariff code.
- Determine what you owe: import duty (IGI), customs processing fee (DTA), VAT, excise tax (IEPS) and anti-dumping duties.
- Check non-tariff regulations: product standards (NOMs), prior permits, sector registries.
- File the customs entry and pay the duties and taxes to customs.
- Present the cargo to the automated selection mechanism and handle the inspection if one comes up.
- Share joint liability with the importer for the accuracy of what’s declared.
That last point is the one most people miss: your customs broker shares legal liability with you. That’s why a good one asks uncomfortable questions before clearing your cargo — it’s not bureaucracy, it’s that you’re both signing.
How the fees work
The most common market structure is a percentage of customs value with a per-shipment minimum. Typical percentages hover around half a point, and the minimum exists because a small shipment takes the same work as a big one. Every brokerage sets its own rates — there’s no official fee schedule — so get the rate card in writing before you operate.
What else shows up on your expense account
This is the most frequent misunderstanding: the importer sees the expense-account total and assumes “the broker kept all of that.” Not so. Most of it is third parties the brokerage simply pays on your behalf:
| Line item | Who it belongs to |
|---|---|
| Brokerage fees | Your customs broker |
| IGI, DTA, VAT, IEPS | The tax authority (SAT) — they only pass through the brokerage |
| Pre-validation and electronic validation | The validating confederation/entity |
| Handling, THC, storage | The terminal or bonded facility |
| Trucking service | The carrier |
| NOM certification, labeling | The verification body |
Always demand an itemized expense account with receipts. A charge with no backing invoice is a question worth asking.
How to pick a brokerage (5 questions)
- Do they operate at the customs office I’ll be clearing through? Not all of them cover every one.
- Do they have experience with my kind of goods? Textiles, chemicals and food are different worlds.
- Do they give me rates in writing and an itemized expense account?
- Do they flag the problem before it happens, or do I find out once storage charges are already running?
- Can I see my shipment status without having to call and ask?
At FreightSpot those five are solved by design: customs clearance and freight in one place, transparent rates, and your cargo status visible on the platform. Ask for a quote and compare it with the one you have.