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هر کشوری برای تجارت و واردات کالا از قوانین به خصوصی برخوردار می باشد که باید مطابق با آنها کالاهای وارد شده به گمرک ترخیص گردد. انجام عمل ترخیص کالا یک فرایند بسیار تخصصی محسوب می شود که باید مراحل آن به طور صحیح پشت سر گذاشته شود. به طور معمول عمل ترخیص کالا ها توسط کارگزار گمرک انجام می گیرد و کالاهای مورد نظر را به کشور وارد می کند. حق العمل کار گمرک یا کارگزار گمرکی به عنوان نماینده ی حقیقی یا حقوقی صاحب کالا با ارائه ی مدارک ترخیص زمینه ی خروج کالاها را از گمرک فراهم می کند.
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