The Liability Shield: Why Customs Brokers are Refusing to Pay Duties on Behalf of Clients
Section 1: The Broker's Financial Risk
Historically, customs brokers frequently acted as financial intermediaries for their clients, paying customs duties and import VAT from their own bank accounts to speed up cargo release. However, in 2026, this practice has become extremely dangerous. Under updated customs laws, brokers share joint liability for the value declared.
If a client's payment route is flagged for compliance failures, the broker’s customs license can be suspended, and their bank accounts frozen.
Section 2: Why Joint Liability is Shifting Broker Behavior
Customs brokers are refusing to advance payments due to three key financial risk factors: 1. Unverified Payment Sources: Brokers cannot trace the origin of the funds their clients use to reimburse them. If the funds come from high-risk accounts, the broker’s bank flags them. 2. Retroactive KTS Audits: If customs retroactively corrects the valuation (КТС) months later, the broker is legally responsible for paying the tax difference if the client defaults. 3. Working Capital Freeze: Advancing large VAT payments ties up millions in broker capital, limiting their operational capacity.
To protect their business, brokers are shifting to a 'direct-payment model,' requiring importers to settle all duties directly with customs using verified payment trails.
Section 3: Implementing Direct Duty Settlement Portals
Moving to a direct-payment model requires a transaction portal that allows importers to pay duties instantly to customs authorities. When the importer can settle duties directly through a secure gateway, the cargo is released without the broker having to assume financial liability.
This structure protects the broker's license while ensuring the importer maintains complete control over their transaction records.
Summary: Protecting Your Customs License
Advancing duty payments for clients is a risk customs brokers can no longer afford. Implementing direct payment gateways is the only way to protect your business. Contact Onex to learn how our direct duty settlement portal secures transactions for brokers and importers.
Frequently Asked Questions
What is customs broker joint liability?
It is a legal principle making the customs broker jointly responsible for the accuracy of import valuations. If a client underdeclares or defaults, the broker must pay the tax difference.
Why are brokers refusing to advance duty payments?
Brokers face compliance risks if a client's source of funds is unverified, and high-volume advances freeze significant working capital.
How does a direct duty settlement portal help?
It allows the importer to pay duties directly to customs authorities from their own accounts, freeing the broker from financial liability while maintaining fast cargo release.
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