In accordance with Article 159 of the Customs Act, Customs Broker is the natural person authorized by the Tax Administration Service (SAT), through a patent, to promote for others the clearance of merchandise in different customs regimes. A Customs Broker can act in up to 4 Customs, that is, in the Customs Office where he is assigned and up to 3 additional authorized Customs.

The Customs Broker will be the legal representative of the importers and exporters, in the following cases:

1. In the case of actions arising from the Customs Clearance of Merchandise, provided that they are held within the Fiscal Precinct.
2. In the case of notifications that result from the Customs Clearance of Merchandise.
3. In the case of the act or document referred to in articles 150 and 152 of the Customs Law.
4. In the case of actions and notifications that result from the inspection or verification of the merchandise, during its stay in the Fiscal Precinct by virtue of its clearance.