Published - Memorandum D17-2-5: Duty Liability of Importer of Record

October 23, 2024

Memorandum D17-2-5: Duty Liability of Importer of Record has been published today, October 23, 2024.
This memorandum comes into effect January 1, 2026.
"Section 17(3) of the Customs Act states the “importer of record” on the Canada Border Services Agency (CBSA) accounting documents is jointly liable with the owner and importer for the payment of duties, including any reassessed amounts after the final accounting."

Link: https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-5-eng.html

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Importer of Record (IOR)

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The foregoing information is provided for informational purposes only and is not intended as, nor should it be considered, professional advice or a substitute for conducting your own thorough research and review. Before making any decisions or taking any action based on the information provided, you should conduct your own independent investigation and/or seek professional advice from a qualified expert in the relevant field. The CSCB disclaims all liability for actions taken or not taken based on the information provided.

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