Canada Border Services Agency (CBSA) issued Customs Notice CN16-21 which is a notice to provide clarification to the public as to who can act as an agent for the purposes of importing goods. Specifically, the report and release of vehicles and any goods contained therein for returning Canadian residents that are transported to Canada from the United States by a commercial enterprise.
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 transact business 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.
Therefore, a business that arranges for the transportation of goods into Canada on behalf of other parties, cannot act as an agent for the release and accounting of goods unless they are a licensed customs broker, as they are receiving compensation, fees or charges for the arrangement. The carrier transporting the goods cannot act as an agent of the importer. This includes those vehicles that are either driven or transported to Canada on a car carrier/flatbed truck.
For further detail on agents and what information is required on a written authority, please consult CBSA Memorandum D1-6-1, Authority to Act as an Agent.