#222558 ESAF - 2013 - Ajudante de Despachante Aduaneiro

Question refer to the following text:

Customs broking or Customs brokerage is a profession that involves the "clearing" of goods through customs barriers for importers and exporters (usually businesses). This involves the preparation of documents and/or electronic submissions, the calculation and payment of taxes, duties and excises, and facilitating communication between government authorities and importers and exporters. Custom brokers may be employed by or affiliated with freight forwarders, independent businesses, or shipping lines, importers, exporters, trade authorities, and customs brokerage firms.

Source: http://en.wikipedia.org/wiki/Customs_broking#European_Union (retrieved on 7/11/2013)

The text mentions the following as functions of the customs broker, EXCEPT