Enunciados de questões e informações de concursos

Secretaria da Receita Federal do Brasil
Questão 1 de 1

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 terms ‘custom brokerage’ and ‘freight forwarders’ are best translated as



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