A customs broker is a highly trained import specialist. Customs brokers are licensed by the U.S. Department of the Treasury but they are not government employees. They must have a thorough knowledge of tariff schedules and customs regulations as well as the many amendments resulting from constant changes in the law and administrative regulations. For every shipment entering the United States there are 500 pages of Customs regulations and thousands of tariff items. The broker must be well-versed in determining proper classifications and dutiable value. Customs brokers facilitate release of imported goods, pay required duties, and provide and maintain required records and documents. They may also help clients choose modes of transportation and specific carriers.