Customs broker is a person who prepares and submit customs documents on behalf of the client. Customs brokers are often employed by freight forwarders, independent businesses, or shipping lines, importers, exporters, trade authorities, and customs brokerage firms. In Cambodia, customs brokers receive training from General Department of Customs and Excise of Cambodia (GDCE) and obtain a certification from the Ministry of Economy and Finance. Therefore, customs brokers must have the in-depth knowledge and experiences with customs administration, customs duties and trade related tax system. To get the qualification, professional customs brokers must provide some deposit to GDCE in case they are liable for potential misconduct or inaccurate declarations.