Clients Affected: Importers and brokers

Recent monitoring of overdue releases by the CBSA reported a high volume of transaction numbers in an overdue status. This indicates that some clients with release prior to payment privileges have submitted an interim accounting to obtain release of their goods but have not submitted the final accounting B3 nor submitted payment to CBSA.

As you know, importers and customs brokers must comply with the statutory and regulatory provisions on release documents (interim accounting) to the same extent as at final accounting. The Customs Act requires where goods are released that the person who is authorized to account for the goods shall, within the prescribed time, account for the goods in the manner described and that person, the importer or owner of the goods shall, within the prescribed time, pay duties on the goods. Importers that do not account for overdue releases are deemed non-compliant and will be assessed duties, taxes, interest and penalties, and may also be subject to exam and/or verification.

Although, importers may use an agent to transact business with the CBSA, the importer is responsible to ensure the submission of accounting documentation, payment of duties and taxes, and submission of corrections, such as the re-determination of classification, origin and valuation. The importer remains liable for all duties owing until either the importer or the agent submits payment to the CBSA.

Clients are reminded that the Release Notification System (RNS) offers a notification of CBSA release decisions by providing brokers, importers, carriers and warehouse operators with electronic messages.

Ensure that all your overdue releases have been properly accounted for by submitting Form B3, Canada Customs Coding Form, and pay duties and taxes owing to the CBSA.

Thank you for your collaboration.

Contact:
Assessment and Licensing Unit
Trade and Antidumping Programs Directorate
Commercial and Trade Branch 
[email protected]