Clearing and forwarding provides a service, on behalf of an importer or exporter, with the physical movement (logistics) and legalities (customs) in importing or exporting goods from one country to another. This service involves two service providers, namely the clearing agent and the freight forwarder. A clearing agent is a licensed person who submits declarations to Customs on behalf of the importers and exporters. They are be liable for the fulfilment of all obligations imposed on their traders. The clearing agent has the following responsibilities: Facilitating the Customs and Excise process to declare goods entering and leaving the country; Paying duty on behalf of the importer; Correct declaration of the goods, i.e. using the correct harmonised tariff codes to describe goods; Usage of the correct customs forms and documentation; Determining customs values by using the correct formulas and calculations. A freight forwarder provides freight forwarding services which means services of any kind relating to the carriage, consolidation, storage, handling, packing or distribution of goods as well as ancillary and advisory services in connection therewith; including but not limited to customs and fiscal matters, declaring the goods for official purposes, procuring insurance for the goods and collecting or procuring payment or documents relating to the goods.