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Licensed customs brokersCustoms Brokers Professional Examination 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:
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. For more information about Brokers Licensing, please see the links listed below.
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