Agents' Accounting for Imported Goods and Payment of Duties by Agents

Act: Customs Act, R.S.C. 1985, c. 1, 2nd Supp.
Regulation: Agents' Accounting for Imported Goods and Payment of Duties Regulations, SOR/86-944, as amended

To Whom Does This Apply?

Customs brokers and importers of commercial or casual goods.

Summary

The Agents' Accounting for Imported Goods and Payment of Duties Regulations specify the circumstances in which a person may act as an agent.

Subject to subsection 10(2) of the Act, a person may only account for goods and pay duties under section 32 of the Act as an agent of the importer or owner of the goods where the person:

• is licensed to act as a customs broker under subsection 9(1) of the Act; or
• does so on a casual basis and without benefit of any compensation, fee or charge.

If you require personal assistance contact the Customs Client Services Office closest to you (see Related Reading: Customs Offices - Supplement or from Canada Border Service Agency's Web site for a list of addresses).

DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.

Quebec Contact(s):
See National Contact.

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National Contact(s):
Border Information Service - BIS
Canada Border Services Agency
Telephone: 204-983-3500 or 506-636-5064
Toll-free (information): 1-800-461-9999
Web site: http://www.cbsa.gc.ca/menu-eng.html