Sales to Residents of Other Countries (Publication 104)
Definitions

Definitions: carriers, forwarding agents, export packers and custom brokers

• Carriers transport property owned by others, for a fee (includes common carriers, contract carriers, and the U.S. Postal Service).
• Forwarding agents prepare property for shipment or arrange for its shipment.
• Export packers and customs brokers prepare property for export or arrange for its export.

For purposes of the export exemption, an individual or firm must be in the foreign shipping business to qualify as a carrier, forwarding agent, export packer, or customs broker.