The Customs Broker profession begins in the year 500 of the Christian era, when it was confused with the requester Administrative Colonial, creating Alealdador function, 300 years later, by an act of the Prince Regent Dom João, was established the office of broker, in 07 June l809.
On 24 October 1854 the Emperor Dom Pedro II decided to create a Customs Broker framework. Currently, the Customs Broker profession is regulated by Decree – Law 2472/88, regulated by Decree 646/92.
The Customs Broker is inserted in the legal and functional context Siscomex as the SRF 146/9, citing the DL 2472/88, and Decree 646/92 and IN SRF 70/96, due to the experience and expertise that has and also the fact that already is under the absolute control by the customs units linked to the Internal Revenue Service.
There is no denying the importance of collaboration and industrious class in the implementation of Siscomex, embodied not only in the operational part itself, but also the numerous suggestions made to the customs authorities. Also, the Customs Broker has been considered as an important element of support to Brazilian exports, possessing all the safety and operability required for the best performance of such activities.
The profession generates directly and indirectly more than 200,000 jobs across the country. It is clear, then, the great majority of people who are involved with the work that is exercised by Customs Broker and his helpers, and a large number of them, it must be said, have a university degree (law, accounting, economics, administration, with extension in Foreign Trade, etc.)