# What does a Mexican customs broker do — and what do they charge?

> The liability your customs broker takes on, how their fees are structured, and which charges on your expense account are theirs — and which aren’t.

Source: https://www.freightspot.com/en/resources/help/que-hace-y-cuanto-cobra-un-agente-aduanal · Updated: 2026-07-26 · Category: Your first import · Publisher: FreightSpot

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](https://www.freightspot.com/en/contact) and compare it with the one you have.

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Need to move cargo or sort out a filing? [Contact FreightSpot](https://www.freightspot.com/en/contact) · Tel. +52 55 5351-8362 · hello@freightspot.com