Is a Customs Broker Required to Import Into Canada?

Can a Business Clear Its Own Goods Into Canada?

Whether a business clears its own shipments or uses a broker, the importer remains responsible for providing accurate information about tariff classification, value, origin, duties and taxes, and other requirements associated with its commercial imports.

For many businesses, the question is therefore not “Am I required to hire a customs broker?” but rather “Does it make sense for us to manage customs internally?”

Yes. A commercial importer can manage its own customs transactions rather than appointing a brokerage company.

That means the business assumes responsibility for understanding and completing the customs work required to get its goods released and properly accounted for. Depending on the shipment, this may involve:

• Establishing the appropriate importer account
• Managing CARM access
• Preparing customs release information
• Reviewing commercial invoices
• Determining HS tariff classifications
• Establishing value for duty
• Determining country of origin
• Applying the correct tariff treatment
• Calculating duties and taxes
• Identifying permits or regulatory requirements
• Completing commercial accounting
• Making payments
• Maintaining customs records
• Correcting inaccurate declarations

A business with experienced internal customs staff may choose to handle some or all of these responsibilities itself. Other companies prefer to outsource the customs function to a licensed broker.

What Is the Importer Still Responsible For?

Using a customs broker does not transfer the importer's underlying customs responsibilities to the brokerage. The importer of record remains responsible for the information reported to CBSA on its behalf. Important areas include:

• HS tariff classification
• Value for duty
• Country of origin
• Tariff treatment
• Duties and taxes
• Product descriptions
• Import permits
• Supporting documentation
• Customs records
• Required corrections

A broker can prepare and submit customs transactions using information supplied by the importer, but the importer should still maintain accurate product and transaction records.

This distinction is important because using a broker does not eliminate the possibility of CBSA reassessments, additional duties and taxes, interest, or penalties when customs information is incorrect.

Does CARM Require You to Use a Customs Broker?

No. The introduction of CARM did not make customs brokers mandatory.

Commercial importers can continue to transact with CBSA directly or authorize a customs broker to work on their behalf. When an importer uses a broker, authority can be delegated through the CARM environment.

Businesses importing commercially should have the appropriate importer setup, which may include:

1. Business Number
2. RM Import Account
3. CARM Account
4. Broker Delegation, if using a broker

Businesses preparing to import for the first time can review Do You Need a Business Number to Import Into Canada?

Importers should also understand that Release Prior to Payment is separate from the decision to use a customs broker.

Businesses that want eligible commercial goods released before duties and taxes are paid must meet CBSA's RPP requirements and provide their own applicable financial security.

When Does Using a Customs Broker Make Sense?

The value of customs brokerage generally increases as an import program becomes more frequent, more complex, or more commercially important.

Recurring commercial shipments

A business importing regularly may process dozens, hundreds, or thousands of customs transactions over time.

Even relatively simple imports create ongoing requirements involving documentation, release, accounting, payments, and recordkeeping.

Outsourcing these activities can allow internal employees to focus on purchasing, logistics, sales, or operations rather than managing every customs transaction.

Time-sensitive shipments

When production materials, customer orders, replacement parts, or other important goods are sitting at the border, customs problems can become operational problems very quickly.

For these businesses, access to brokerage staff who can investigate a release issue may be more valuable than simply having someone submit the initial declaration.

Multiple products or tariff classifications

Companies importing many different products may need to maintain a large number of HS classifications. Classification affects duty rates and may also affect:

• Trade agreement eligibility
• Permits
• Surtaxes
• Quotas
• Other government requirements

See Tariff Classification in Canada for more information.

Businesses without internal customs expertise

A company may be perfectly capable of importing goods but have no reason to employ dedicated customs specialists internally.

Using a licensed broker provides access to customs expertise without building an internal brokerage operation.

Regulated products

Some commodities require involvement from government departments or agencies in addition to CBSA.

These shipments may require permits, certificates, licences, product registrations, or other supporting information before release.

A broker familiar with the product type can help identify customs and regulatory requirements that should be addressed before the shipment reaches the border.

What Does a Customs Broker Actually Handle?

The scope of brokerage services varies between providers and depends on the needs of the importer. A broker may assist with:

• Commercial document review
• Customs declaration preparation
• HS tariff classification
• Customs valuation review
• Country of origin and tariff treatment
• Duty and tax calculations
• Electronic release submissions
• CBSA communication
• CARM accounting
• Corrections and adjustments
• Customs compliance support
• Other government department requirements

For a complete walkthrough, see How Customs Brokerage Works in Canada.

What a Customs Broker Does Not Replace

Hiring a broker does not mean a business can completely ignore its customs program. The importer still needs to provide reliable information about the goods being imported. For example, a broker cannot independently know:

• What a product is made from
• How the product functions
• Where it was manufactured
• Whether royalties or assists affect customs value
• Whether the invoice reflects the complete transaction
• Whether the goods qualify for a particular trade agreement
• Whether a supplier has changed a product specification

The strongest brokerage relationships involve cooperation between the importer and broker.

The importer understands its products and commercial transactions. The broker applies customs knowledge to help translate that information into compliant customs reporting.

Self-Clearing vs. Using a Customs Broker

There is no universal answer.

A small business with very infrequent, simple imports may decide that managing customs transactions internally is reasonable.

A company with recurring imports, numerous products, high shipment values, regulated goods, or time-sensitive supply chains may place much greater value on professional brokerage support.

The decision can be viewed as a trade-off between internal time + customs expertise + compliance administration versus brokerage fees + outsourced customs support.

Importers should consider the total operational cost rather than looking at the brokerage fee in isolation.

A shipment delayed because of incorrect documentation, classification, importer setup, or regulatory requirements can create transportation, storage, production, or customer-service costs that exceed the brokerage fee itself.

For information about typical pricing structures, see Customs Brokerage Fees in Canada.

Can Using a Broker Reduce Customs Risk?

A broker cannot guarantee that a shipment will never be reviewed, examined, reassessed, or delayed by CBSA. CBSA retains authority over the release and verification of imported goods.

However, experienced customs brokerage can help businesses establish more structured processes for:

• Reviewing documents before arrival
• Maintaining tariff classifications
• Identifying missing information
• Preparing customs transactions
• Monitoring release status
• Addressing declaration errors
• Managing recurring customs requirements

This can reduce preventable errors and make it easier to respond when an issue does occur.

For common clearance problems, see Common Reasons Shipments Are Held at Canada Customs.

What Should a First-Time Commercial Importer Have Ready?

Before the first shipment moves toward Canada, a business should review its importer setup and shipment requirements. Important items may include:

Importer setup

• Business Number
• RM import account
• CARM registration
• Broker delegation if applicable
• Release Prior to Payment setup if required
• Financial security if enrolling in RPP

Shipment information

• Commercial invoice
• Seller and purchaser information
• Detailed product descriptions
• HS classifications
• Country of origin
• Customs value
• Quantity and currency
• Permits or certificates where applicable
• Transportation information

The goal should be to resolve importer-account and documentation issues before the goods reach the Canadian border.

Is a Customs Broker Worth It?

For many established commercial importers, customs brokerage becomes part of the cost of operating an international supply chain.

The value is not simply the electronic submission of a customs entry. A brokerage relationship can provide businesses with:

• Customs expertise
• Consistent declaration procedures
• Direct support when shipments encounter problems
• Classification assistance
• Documentation review
• CARM and accounting support
• Compliance guidance
• Continuity across recurring shipments

Whether that value justifies the cost depends on the size and complexity of the import program.

Businesses should choose a broker based on service, expertise, communication, and fit rather than simply looking for the lowest clearance fee.

How Garden City Supports Commercial Importers

Garden City Customs Services Inc. has provided licensed Canadian customs brokerage services since 1981.

We primarily work with businesses and commercial importers that want ongoing support with Canadian customs clearance and import compliance. Our services can include:

• Commercial customs brokerage
• Importer onboarding
• CARM support
• Tariff classification
• Duties and taxes
• CBSA release processing
• Low Value Shipment clearance
• Import compliance consulting
• Warehousing
• Freight coordination

Garden City does not generally process casual or personal imports, allowing our brokerage operations to remain focused on commercial clients and business supply chains.