A customs broker is licensed by Revenue Canada to act as an agent for commercial businesses who are importing products into Canada.   They provide the release requests to Canada Customs, as well as to other government bodies to allow the flow of goods into Canada.   Customs brokers classify each product being imported based on their respective HS Tariff classification number which is used to calculate the rate of duties and taxes owing to Canada Revenue Agency.  Since the rules and regulations are always changing, enlisting the assistance of a customs broker makes good business sense.