Customs brokers

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Importers may want to prepare their own release and accounting documentation. Information on how to import is available on this website, or the importer can contact the local customs office. Importers who do not wish to transact business with the CBSA directly may authorize an agent to transact business on their behalf. Although importers may use an agent to transact business with the CBSA, the importer is ultimately responsible for the accounting documentation, payment of duties and taxes, and subsequent corrections such as re-determination of classification, origin and valuation. The importer remains liable for all duties owing until either the importer or the agent pays them.

Agents are required to obtain written authorization from their clients in order to transact business on behalf of their clients. This business may include but is not limited to:

• Registering for a Business Number (BN), Importer/Exporter Account
• Providing assistance in cases involving the Special Import Measures Act (SIMA)
• Submitting refund/adjustment requests (B2)
• Preparing release (interim accounting) documentation
• Preparing final accounting documentation
• Remitting payment of duties and taxes to the Receiver General of Canada

Customs Brokers

While in most cases any duly authorized agent may transact business with the CBSA on behalf of clients, only a licensed customs broker may account for goods and pay duties under Section 32 of the Customs Act as an agent of an importer or owner. Activities under Section 32 are the last three activities listed above. It should be noted that separately incorporated divisions of a single company are separate legal entities and may not transact business under Section 32 of the Customs Act on behalf of one another.

Fees charged for brokerage services constitute a private business transaction between the broker and the client and are therefore not regulated by the CBSA. However, if you believe that a broker is in contravention of the Regulations or if you become aware of any situation in which an agent, who is not a licensed customs broker, is offering brokerage services, please contact the Manager, Broker Licensing and Account Security Programs.

Technical Assistance

To access the Portable Document Format (PDF) version you must have a PDF reader installed. If you do not already have such a reader, there are numerous PDF readers available for free download or for purchase such as:

• Adobe Reader
• Foxit Reader
• Xpdf
• eXPert PDF Reader

If you have difficulty accessing a document in PDF format, please contact:
Publishing Services
Canada Border Services Agency
E-mail: