Importer of Record Liability Begins Jan 1, 2026

Summary#

The federal government has fixed January 1, 2026 as the day section 307 of the Budget Implementation Act, 2022, No. 1 comes into force. That will activate amendments to subsections 17(3) and 17(4) of the Customs Act that define the "importer of record" and make that party jointly liable for import duties and taxes.

What it does#

• Brings section 307 of the Budget Implementation Act, 2022, No. 1 into force on January 1, 2026.
• Causes the amended subsections 17(3) and 17(4) of the Customs Act to take effect. Those amendments:
  • define the term "importer of record", and
  • assign joint liability for the payment of customs duties and taxes to that importer of record and other parties.
• Gives the Canada Border Services Agency time to prepare guidance for industry and allows businesses and intermediaries time to change their operations before the date.

Who's affected#

• Importers and businesses that bring goods into Canada.
• Intermediaries and service providers such as customs brokers, carriers, couriers, online marketplaces and logistics companies.
• Consumers who buy goods from international sellers, especially via e-commerce.
• Canada Border Services Agency, which collects duties and issues guidance.
• Trade-chain partners and other stakeholders involved in cross-border shipments.

Why it matters#

• It clarifies who is responsible for paying customs duties and taxes on imported goods. That reduces uncertainty in cross-border trade and e-commerce.
• The change can affect contracts, billing and operational practices for importers and intermediaries. Some businesses may need to update systems or agreements.
• It should help the government collect duties more reliably.
• The delayed start date (January 1, 2026) gives industry time to adjust and lets the Canada Border Services Agency publish policy guidance before the rule begins.