Import responsibility
Who actually handles customs when you import from China?
Supplier, sourcing agent, freight forwarder and customs broker are not interchangeable roles. Start by identifying the importer of record and the agreed Incoterm, then assign each customs and logistics task explicitly.
The role map
| Party | Typical role | Do not assume |
|---|---|---|
| Chinese supplier | Produces goods and handles the export-side obligations assigned by the sale contract / Incoterm. | That the supplier is also your destination-country importer or broker. |
| Sourcing agent | May coordinate supplier communication, documents or logistics if contracted to do so. | That “agent” means licensed customs broker or importer of record. |
| Freight forwarder | Arranges transport and may coordinate customs brokerage as part of its service scope. | That every forwarder quote includes destination clearance, duty and final delivery. |
| Customs broker | Files customs business on behalf of an importer where local law permits. | That using a broker transfers all legal responsibility away from the importer. |
| Importer of record | The party legally responsible for the import entry under destination-country rules. | That the name can be chosen casually after the shipment arrives. |
Start with the Incoterm — but do not stop there
Incoterms® allocate obligations between seller and buyer. Under DDP, the seller is responsible under the rule for import clearance and import duties at the named destination. Under FOB, the buyer arranges the main carriage from the named port and the import side sits with the buyer.
Local customs law still matters. A contract may say DDP, but the destination country may impose its own requirements on importer registration, licences, tax IDs, product compliance or broker appointment.
ICC responsibility rules are global contract rules; destination-country customs law must be checked separately.
What a customs broker changes — and what it does not
For a concrete example, U.S. Customs and Border Protection says importers are not legally required to hire a customs broker, although many do. CBP also states that the importer remains ultimately responsible for knowing and complying with U.S. import requirements even when a broker handles the filing.
That is a U.S.-specific example, not a universal rule for every country. Use your destination customs authority to confirm the equivalent responsibilities where you import.
U.S. example verified against CBP guidance published February 13, 2026.
Resolve these seven items before the goods ship
- Who is the importer of record?
- Which Incoterm and exact named place/port are in the sale contract?
- Who classifies the product and confirms the tariff code?
- Who supplies licences, certificates or product-compliance documents?
- Who appoints and pays the customs broker?
- Who pays duty, tax, bond and destination charges?
- Who fixes a rejected or incomplete entry if customs stops the shipment?