Subjecting to goods to a transaction or usage approved by customs requires having technical knowledge as well as different vast legislation knowledge such as customs and foreign trade and finance. For example, in order to pay the taxes of goods to be imported, firstly the HS Code (harmonized system code) of the goods should be known. In order to make this determination you need to have technical information about the goods. The customs duty of the goods is determined by the Import Regime Decision and the location of the goods the HS Code of which is determined in the list attached to the Decision in question should be found.
According to the quality of the goods, the import taxes, aside from the customs duty, may include different payments such as mass housing fund, value added tax, special consumption tax, anti-damping tax, additional financial liability, resource utilization support fund. Just in the calculation of the taxes to be paid in the import of goods, the information summarized above should be had. As such, members of a profession which follows up business with the capacity of indirect representation in customs offices are expected to have an occupational knowledge and occupational ethics.
The same mission undertaken by the Independent Financial Advisers and Financial Advisers and Certified Financial Advisers for the success of the tax implementations in the objective for realizing the financial discipline, is undertaken by the customs brokers for the issues of execution of foreign trade transactions according to the legislation and correct collection of taxes resulting from foreign trade. The general approaches and background information of customs brokers, who function as a bridge between firms and customs by on one hand providing consultancy services to firms that are engaged in foreign trade and by on the other hand ensuring that transactions are performed according to legislations in the customs, directly effects the success of the customs and foreign trade policies.