Doing Business in Canada - CPMA

Doing Business in Canada - CPMA

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Importers who do not wish to transact business directly with the CBSA may authorize a customs broker to transact business on their behalf. Please note that 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. Customs brokers are not government employees and importers must pay a fee for their services. The importer must provide the customs broker with written authorization to act as their agent on behalf of the importer. A customs broker is able to: (a) register for a Business Number; (b) obtain necessary information, certificates, licenses, permits, authorizations, etc., for the release of goods; (See Memorandum D17-1-4) (c) prepare and submit release and accounting transactions; (d) pay applicable duties and taxes to the Receiver General of Canada; (e) respond to any CBSA concerns; (f) request corrections and refunds to accounting documents; and (g) maintain records.

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Importers should also be aware that the implementation of CBSA Assessment Revenue and Management (CARM) has transformed the collection of duties and taxes for goods imported into Canada and will change the ways in which importers will need to delegate authority for a customs broker to act on their behalf. See Section 1.6.6 of this Guide for more information.

1.6.2 Registering your Business

The Business Number (BN) is a numbering system that simplifies and streamlines the way businesses deal with the federal government. It is based on the idea of one business, one number.

If you are importing or exporting, you will need to register for a BN. It will also assist in your compliance with Canada Customs regulations and improve your customer service. Learn more about Business number registration.

1.6.3 CBSA Importer Programs See below for information about CBSA importer programs:

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