As this is a legal issue, we can not provide legally binding guidance in this area. However, we can highlight general best practices. 

Generally, best practices here dictate that the importer of record has the most to lose when Customs clearance issues arise — in these instances, considering the importer of record as having the ultimate responsibility is generally the case.  The importance of working with licensed and reputable Customs officer, whether internal or through a brokerage, can not be stressed enough.

With that in mind, Shippabo only works with carefully vetted and licensed Customs brokerage partners with specialized knowledge across many different product verticals. We also provide Customs compliance consulting, so please feel free to contact us at support@shippabo.com for a free consultation.