A shipment may be delayed not because nobody is handling it, but because several parties are involved without a clear allocation of decision rights, source data, transport contracting, customs filing and error responsibility. When roles overlap, the supplier may issue documents that do not meet the buyer’s requirements, the forwarder may be assumed to carry the carrier’s liability, or the customs broker may file data that the buyer has not approved. This article separates five core roles, explains their contractual, documentary and operational relationships, and provides a responsibility matrix for controlling a shipment from purchase order to final delivery.

Operational reference for importers, exporters, procurement, logistics, compliance and operations teams. Sources updated: 20 July 2026.

QUICK FACTS

The Buyer locks commercial requirements and the purchasing/import plan

The Buyer approves the goods, price, delivery term, documents, delivery schedule and normally owns the company’s import decision process.

The Supplier creates the goods and source data

The Supplier must deliver conforming goods, prepare proper packing, provide technical information and issue commercial documents under the contract.

The Forwarder designs and coordinates the transport chain

The Forwarder connects buyer/supplier with carriers, warehouses, agents and service providers, but is not automatically the carrier or customs broker.

The Customs Broker represents the trader in customs procedures

The broker files and processes customs formalities within the authorised scope; the cargo owner must still control the accuracy of source data.

The Carrier performs or undertakes the carriage

The Carrier takes cargo for transport, issues or is named on the transport document, and is liable under the contract of carriage, conditions of carriage and applicable law.

One company may hold several roles

Roles must be identified from contracts, issued documents and service scope—not merely from the label “logistics company”.

Illustration for Roles of the Buyer, Supplier, Freight Forwarder, Customs Broker and Carrier in an Import–Export Shipment — Illustration of the logistics topic, document or operation discussed in the article.

SCOPE OF APPLICATION

This article applies to import and export shipments by sea, air, road, rail or multimodal transport, including FCL, LCL and project cargo. It focuses on the B2B relationship among the Buyer, Supplier, Freight Forwarder, Customs Broker and Carrier.

Titles may change across documents: the Buyer may also be the Importer or Consignee; the Supplier may be the Seller, Exporter or Shipper; a Forwarder may act as an NVOCC or contractual carrier; and a Carrier may be an ocean line, airline, road haulier or railway operator. Each shipment must therefore be assessed using the sales contract, Incoterms® rule, booking, bill of lading, logistics service agreement, power of attorney and customs declaration.

Limit: Incoterms® allocate certain delivery obligations, costs and risks between seller and buyer. They do not by themselves determine title transfer, payment terms, breach remedies or the entire relationship with the forwarder and carrier.

KEY TERMS

Term	Operational meaning	Supply-chain role
Buyer	The party purchasing goods under a contract or purchase order and approving commercial conditions.	Locks product requirements, budget, Incoterms®, delivery schedule, documents and import plan.
Supplier	The manufacturer or vendor; commonly also the Seller and potentially the Exporter/Shipper.	Prepares goods, packing, technical data, commercial documents and delivery coordination.
Freight Forwarder	A party arranging and coordinating transport, consolidation, warehousing, documentation and related services.	Designs the route, books capacity, connects parties, tracks milestones and manages exceptions.
Customs Broker	A qualified business authorised to carry out customs procedures for a trader within the granted authority.	Prepares declaration data, files entries, handles customs channels and communicates with Customs.
Carrier	The party concluding or being named in a contract of carriage and undertaking to perform or procure carriage.	Takes cargo, provides transport capacity, issues or is responsible for transport documents, and delivers cargo.
Shipper/Consignee	Statuses shown on transport documents; they do not always equal seller/buyer.	Identify the presenting party, receiving party and delivery entitlement under the transport document.

OPERATING MECHANISM

1. BUYER: OWNER OF DECISIONS AND APPROVED INPUT DATA

The Buyer does more than place an order. It must convert a purchasing need into executable requirements: product name and model, quantity, standards, packing, delivery term, named place, readiness date, document set, origin-document requirements and payment method. Until these items are locked, downstream parties can only work on assumptions.

The Buyer should also identify the importer of record, the party authorised to approve HS classification and tax assumptions, the party bearing exceptions and the party authorised to instruct document amendments. In larger companies, the Buyer may be the commercial lead, while final approval is shared with Compliance, Logistics, Finance and the project team.

2. SUPPLIER: SOURCE OF GOODS AND TECHNICAL EVIDENCE

The Supplier must deliver goods conforming to the contract: correct product, model, specification, quantity, quality, packing and timing. It is also the source of most underlying evidence, including the Commercial Invoice, Packing List, catalogue, datasheet, COA/CQ, labels, package photos, serial numbers and origin information.

For regulated goods, the Supplier must provide enough technical depth for classification. Generic descriptions such as “parts”, “machine” or “cosmetic ingredient” are insufficient for reliable HS, licensing or transport decisions.

3. FREIGHT FORWARDER: ARCHITECT AND COORDINATOR OF THE TRANSPORT CHAIN

The Forwarder receives shipment data, proposes routes and modes, obtains carrier/agent rates, books capacity, arranges pickup, consolidation, warehousing, packing, tracking, pre-alerts, transport documents and delivery coordination. FIATA’s definition recognises that freight forwarding can include carriage, consolidation, storage, handling, packing, distribution and ancillary/advisory services.

However, liability depends on the contract. A forwarder acting solely as an arranging agent is not the operator of the vessel, aircraft or truck. When issuing a House B/L or transport document in its own name, it may assume contractual-carrier responsibilities towards the customer while an actual carrier performs the physical leg.

4. CUSTOMS BROKER: CUSTOMS REPRESENTATIVE, NOT THE AUTOMATIC OWNER OF ALL RISK

The Customs Broker reviews the file, prepares declaration data, submits the entry, receives channel results, presents documents, coordinates physical inspection and responds to customs requests within the authorised scope. Under Vietnam’s Customs Law, customs brokerage businesses and their employees exercise the rights and obligations of the customs declarant under the legal and authorised scope.

The broker should flag missing evidence but cannot invent catalogues, composition, value, origin or licences for the trader. The Buyer/importer must control source-data authenticity and approve decisions affecting tax, commodity policy and record retention.

5. CARRIER: CONTROLLER OF TRANSPORT CAPACITY AND TRANSPORT DOCUMENTS

The Carrier accepts the booking, confirms capacity or equipment, takes cargo, carries it and delivers it under the contract of carriage. The Carrier or its agent usually issues the B/L, AWB or consignment note and defines cut-offs, acceptance criteria, route/schedule, free time and claims conditions.

The Carrier is responsible for carriage under the relevant document and conditions of carriage, but does not automatically bear responsibility for wrong models supplied, incorrect HS declarations or missing import licences. Responsibility milestones must be read together with the booking, transport document, mode-specific law and service agreement.

ROLE AND RESPONSIBILITY MATRIX

Party	Main decision/function	Documents or data created	Handover point	Do not assume
Buyer	Approves goods, price, Incoterms®, documents, import plan and payment.	PO/contract, technical requirements, shipping instructions, draft approvals, authorisations.	Provides accurate requirements to supplier/forwarder/broker.	The forwarder will independently decide HS, tax, licences or document amendments.
Supplier	Produces/prepares and delivers goods under the contract.	Invoice, Packing List, catalogue, datasheet, labels, COA/CQ and C/O data.	Hands over cargo and source data by the applicable cut-off.	A generic commercial name is enough for customs.
Forwarder	Designs routes, books, coordinates pickup, warehouse, documents and tracking.	Booking confirmation, shipping-instruction drafts, HBL where issued, pre-alert and status.	Provides cut-offs to supplier and pre-alert/final documents to buyer/broker.	It is always the carrier or a recognised customs broker.
Customs Broker	Normalises declaration data and performs customs procedures under authority.	Draft/final declaration, file-check report, channel notice and processing records.	Escalates approval points to importer and releases results to operations.	It replaces the trader’s responsibility for source-data truthfulness.
Carrier	Provides carriage capacity, receives and delivers cargo.	B/L, AWB, consignment note, schedule and transport notices.	Receives cargo from shipper/forwarder and delivers to consignee/authorised party.	It is liable for commercial, HS/C/O or licensing errors.

Identification rule: the company name does not determine the role. Check who signs the contract, who issues the document, who holds the authorisation and who actually performs the task.

DOCUMENTS AND DATA TO CHECK

Document/data	Prepared/issued by	Primary controller	Fields to align	Risk of mismatch
Sales Contract/PO	Buyer and Supplier	Buyer/Legal/Procurement	Goods, price, Incoterms® + named place, timing, document and payment terms.	Unclear transport arranger, cost bearer or document duty.
Catalogue/Datasheet/Specification	Supplier/manufacturer	Buyer/Technical/Compliance	Model, function, construction, material, parameters, accessories and condition.	Wrong HS, regulatory policy or technical explanation.
Commercial Invoice	Supplier/Seller	Buyer + Customs Broker	Seller/buyer, description, quantity, unit price, currency, Incoterms® and origin.	Wrong value, tax, C/O or payment data.
Packing List	Supplier/Shipper	Forwarder + Buyer	Packages, packing type, NW/GW, dimensions, CBM and marks.	Wrong freight, declaration or cargo receipt.
Booking/Shipping Instruction	Forwarder/Carrier using shipper/buyer data	Forwarder	POL/POD, pickup, cut-off, commodity, DG/OOG/reefer, packages and weight.	Rolled booking, cargo rejection or amendment costs.
B/L, AWB or transport document	Carrier/NVOCC/Forwarder depending on structure	Forwarder + Buyer	Shipper, consignee, notify, cargo description, packages, weight and routing.	Manifest mismatch, delivery delay and amendment exposure.
C/O and origin evidence	Exporter/Supplier/issuing body or system	Buyer/Compliance/Customs Broker	Exporter, consignee, invoice, HS, description, quantity, origin criterion and transport.	Preference rejection or origin verification.
Customs declaration and customs file	Customs Broker based on trader data	Importer/Buyer + Customs Broker	HS, value, origin, quantity, commodity policy and attachments.	Additional declaration, delay, reassessment or enforcement depending on facts.

COORDINATION PROCESS FROM ORDER TO DELIVERY

Buyer locks the purchase scope

Input: purchase requirement, catalogue and quotation.

The Buyer confirms model, quantity, price, Incoterms®, named place, schedule and mandatory document set. Output: an executable PO/contract.

Supplier confirms delivery capability

Input: PO/contract and document requirements.

The Supplier confirms production/readiness date, packing, technical data, export capability and pickup contact.

Forwarder designs the transport solution

Input: commodity, packages, dimensions, weight, pickup, POL/POD, ready date and special requirements.

The Forwarder compares route, carrier, schedule, transit, scope and validity; the Buyer approves the option.

Carrier confirms booking and acceptance conditions

Input: accurate booking request.

The Carrier provides booking, cut-offs, cargo-delivery instructions, restrictions and transport-document requirements.

Supplier completes cargo and draft documents

Input: booking/cut-offs and buyer requirements.

The Supplier sends Invoice, Packing List, catalogue, draft C/O and shipping data for cross-checking.

Buyer and Customs Broker lock declaration data

Input: draft documents and technical file.

The Buyer approves the description and customs assumptions; the broker prepares the entry and lists missing evidence.

Forwarder/Carrier transports and issues documents

Input: received cargo and approved shipping instruction.

The Carrier/NVOCC issues the transport document; the Forwarder sends the pre-alert, tracks the schedule and escalates changes.

Customs Broker clears; Forwarder delivers

Input: final customs file, arrival notice and cargo entitlement.

The Broker performs customs formalities; the Forwarder coordinates release order, domestic delivery, empty return where applicable and cost/file reconciliation.

COMMON RISKS AND ERRORS

Error	Root cause	Impact	Control
No final approver for document drafts	No RACI or clear final owner.	Incorrect Invoice/B/L/C/O and late amendments.	Assign preparer, checker, approver and response deadline for every document.
Forwarder is asked to perform beyond scope	A “door-to-door” quote without detailed inclusions/exclusions.	Disputes over licences, taxes, local charges, inspection or delivery.	Define included/excluded items, agency/contractual-carrier capacity and customs scope.
Supplier gives a generic description	No SKU–model–description–HS/evidence mapping.	Broker lacks classification basis; carrier may apply wrong handling.	Require catalogue, datasheet, label images and technical description before booking.
Broker files an unapproved version	ETA pressure and uncontrolled email versions.	Amendments, delay and tax/policy exposure.	Use version control and an authorised “final for declaration” approval.
Forwarder is confused with Carrier	HBL/MBL, AWB and trading conditions are not reviewed.	Claim against wrong party and missed notice/claim deadlines.	Identify contractual carrier, actual carrier and liability terms on each document.
Incoterms® are used to infer every obligation	Sales, carriage and customs contracts are not separated.	Conflict over cost, insurance, title, documents and risk.	Read the Incoterms® rule with named place, sales contract, booking, transport document and service scope.

LEGAL BASIS AND REFERENCE SOURCES

Source/instrument	Issuer	Status/update	Relevance	Review point
Incoterms® 2020	International Chamber of Commerce (ICC)	2020 edition	Allocates delivery obligations, costs and risks between seller and buyer.	Select the proper rule, named place/port and edition.
Freight Forwarding and Logistics Services definition	FIATA	International operational source	Explains the possible scope of forwarding, consolidation, storage, handling and advisory services.	Actual liability remains contract- and document-specific.
Commercial Law No. 36/2005/QH11	National Assembly of Vietnam	Issued 27 June 2005; review amendments/consolidation when applied.	Vietnamese legal framework for logistics services and parties’ rights/obligations.	Review Articles 233–240 and the actual service contract.
Customs Law No. 54/2014/QH13, as amended by Law No. 90/2025/QH15	National Assembly of Vietnam	The Customs Law took effect on 1 January 2015; amendments under Law 90/2025/QH15 took effect on 1 July 2025.	Defines customs declarants, their rights/obligations and customs brokers.	Particularly Articles 18, 20 and 21; check the current consolidated effect when applying.
Decree 08/2015/ND-CP, Decree 59/2018/ND-CP and Decree 167/2025/ND-CP	Government of Vietnam	Effective 15 March 2015, 5 June 2018 and 15 August 2025 respectively.	Detailed implementation of the Customs Law and its subsequent amendments.	Read Decree 08 as amended; also review procedure-specific rules for the actual customs regime and dossier.
Circular 83/2026/TT-BTC	Ministry of Finance	Effective 1 July 2026; repeals Circulars 12/2015/TT-BTC, 22/2019/TT-BTC and 25/2026/TT-BTC in full.	Current rules on customs-broker operating standards, employee standards, examinations and certificates, and management of customs-broker activities.	Use Circular 83/2026/TT-BTC as the current instrument; earlier circulars are relevant only for historical or transitional review under the official text.

View Customs Law View Circular 83/2026/TT-BTC View Incoterms® 2020

Translation note: English descriptions of Vietnamese legal instruments are for operational reference and are not official legal translations.

FAQ

Are the Freight Forwarder and Carrier the same party?

Not necessarily. The Carrier undertakes carriage under the transport contract/document. The Forwarder normally arranges and coordinates, but may assume contractual-carrier responsibility when issuing a transport document in its own name.

Can a Forwarder also be a Customs Broker?

Yes, if the business meets the legal conditions and is recognised as a customs brokerage agent. Ordinary forwarding activity does not automatically create customs-broker status.

Is the Buyer always the Consignee and Importer?

No. The Buyer may be only the commercial purchaser, while the consignee/importer may be an affiliate, entrusted importer or another legal entity. Check the contract, transport document and declaration.

Must the Supplier obtain the C/O?

It depends on the contract. When the supplier/exporter commits to providing a C/O, specify the form, origin criterion, deadline, draft review and responsibility for non-conforming data.

If the Customs Broker makes an error, does the importer remain responsible?

Responsibility depends on the cause, authorisation and applicable law. As an internal-control rule, the importer should not delegate HS, value, origin and commodity-policy decisions without approving the data.

Who pays DEM/DET or storage when documents are late?

The role title alone is insufficient. Review causation, Incoterms®, service contract, free time, fault and the agreed allocation of exceptional costs.

APPLICATION NOTE: Roles and responsibilities vary by shipment. Review the sales contract, Incoterms® rule and named place, logistics agreement, booking, B/L or AWB, customs authorisation, quotation and product file together. This article does not replace legal advice or a shipment-specific customs/logistics conclusion.

TGIMEX IMPLEMENTATION SUPPORT

TGIMEX helps businesses turn the article into a shipment-ready checklist, covering input-data review, dossier preparation, milestone control, and coordination with the relevant parties.

Convert guidance into checks

Assign an owner and deadline to every operational control point.

Reconcile shipment data

Compare booking, transport, commercial, customs, and delivery evidence.

Manage operational risk

Record discrepancies, actions, and decision evidence to prevent recurrence.

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