On December 23, 2025, CBSA issued Customs notice 25-32 to confirm that the transition measures outlined in Customs Notice 24-27 will end as planned on December 31, 2025, and the legislative amendments to Section 17 of the Customs Act will come into force on January 1, 2026.
Beginning January 1st, the entity identified as the importer at the time of accounting (that is, the importer of record) will be liable along with the importer and owner of the goods, for any amounts owing in duties and taxes and any post-accounting duties determined due to verifications, or the importer having a reason to believe they made an error at the time of accounting.
Customs brokers may account for the goods on an importer’s or owner’s behalf, declaring their client or themselves as the importer of record. A person authorized may account for goods in lieu of the importer or owner and become the importer of record under the Courier Low-Value Shipment Program.
Learn more:
Memorandum D17-2-5: Duty Liability of Importer of Record
Customs Notice 24-27: CARM October Implementation – Transition Measures