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Most importers and exporters entrust their customs operations to a customs representative or forwarding agent who is properly registered with the customs authorities, to carry out all the acts and formalities stipulated by customs regulations, because customs matters are a specific field requiring a certain precision, as in watchmaking. Undoubtedly, companies import goods and/or raw materials to create wealth, for reasons of profit, to be competitive, etc. They export to expand the market, to improve their competitiveness and to increase their profitability. They export to expand the market, to achieve economies of scale, but there are times when certain companies fail to achieve their objective by importing or exporting goods and services, because they do not master their obligations and rights. This can be summed up by the fact that this function is poorly understood within companies. In the art of war, if you don't know your enemy as well as you know yourself, then for every victory there will also be a defeat.