Customs Brokers
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A customs broker clears commercial goods through the Canada Border Services Agency for the business that is importing them. The work is mostly paperwork and classification: deciding which tariff item the goods fall under, establishing their value and country of origin, filing the accounting declaration, arranging payment of duty and tax, and keeping the records that support all of it. Under the Customs Act, only a licensed customs broker may account for goods and pay duties as the agent of the owner or importer, which is why most companies that import regularly retain one rather than filing themselves.
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Importers of every size use brokers, from a first-time buyer bringing in one container to a manufacturer with daily cross-border shipments. What a broker cannot do is take the legal responsibility off your shoulders: the importer of record still answers to the CBSA for the accuracy of the declaration, the duty paid and the records kept. A good broker is therefore less a filing service than a compliance partner who asks awkward questions about your products before the shipment is on the water. This guide is general information about how the work is organised, not legal or customs advice for your particular goods.
What a customs broker actually does for an importer
- Tariff classification: matching each product to the correct item in the Customs Tariff, which drives the duty rate and any permits the goods need.
- Valuation and origin: establishing the value for duty and whether the goods qualify for preferential treatment under a trade agreement.
- Release and accounting: getting the shipment released at the border and filing the accounting declaration that reports it to the CBSA.
- Duty and tax payment: arranging payment of duties and taxes assessed on the import, and reconciling what was paid against what was owed.
- Other government departments: identifying when a shipment needs a permit, certificate or inspection from an agency other than the CBSA before it can enter.
- Record keeping and corrections: retaining the supporting documents and filing corrections or refund claims when a declaration turns out to be wrong.
Customs broker licensing: what the CBSA requires
Customs brokers in Canada are licensed by the CBSA. Its Memorandum D1-8-1 states that only licensed customs brokers may account for goods and pay duties under section 32 of the Customs Act as the agent of the owner or importer, and that a licence authorizes the holder to transact business as a customs broker at any CBSA commercial office in Canada. Applicants must also post financial security before a licence is approved.
The Customs Brokers Licensing Regulations set out who can qualify. An individual applicant must be a Canadian citizen or permanent resident, at least eighteen years old, of good character, with sufficient financial resources and knowledge of the laws and procedures relating to importing and exporting, demonstrated by examination. A corporation must be incorporated in Canada, with a majority of directors who are citizens or residents, and at least one officer who has the required knowledge. Partnerships must have members who each meet the individual qualifications.
You can check a brokerage against the CBSA's own published list of licensed customs brokers, which gives official business names along with their websites and contact addresses. Ask for the licence held by the company you are dealing with rather than assuming that a freight company offering to handle clearance holds one itself.
CARM, your import-export account and delegating access to a broker
The CBSA Assessment and Revenue Management system, known as CARM, is the official system of record for assessing and collecting duties and taxes on commercial goods imported into Canada. Before you import or export, your business needs a business number and an import-export program account, referred to as an RM account. Registration happens in the CARM Client Portal, and the first person to register the business becomes its business account manager, who then approves access for everyone else.
This matters when you hire a broker because the relationship now runs through your own portal account. The business account manager delegates access so the brokerage can act on your behalf, which means you keep visibility of your transactions, statements and balances rather than seeing them only through an intermediary. Businesses that want their goods released before duties and taxes are paid enrol in the Release Prior to Payment sub-program and post the required financial security themselves.
A practical consequence is that onboarding a broker is no longer instantaneous. Register the business, confirm who your account manager is, and grant the delegation before your first shipment is due, not while a container is sitting at the border.
Where import clearances go wrong
- Vague product descriptions on the commercial invoice, which force the broker to guess at classification or to come back to you while the shipment waits.
- Assuming goods qualify for a trade agreement rate without holding the origin documentation to support the claim if it is reviewed.
- Missing permits or certificates required by a department other than the CBSA, discovered only when the shipment is held.
- Nobody registered as the business account manager in the portal, so access cannot be delegated and accounts cannot be reconciled.
- Treating a low-value or courier shipment as though the rules do not apply to it, when the goods still have to be reported and accounted for.
- Letting the broker's file be the only copy of your import records, leaving you unable to answer a CBSA review on your own.
Customs broker, freight forwarder or clearing goods yourself
A freight forwarder arranges the physical movement of your goods; a customs broker handles their entry into the country. Many companies offer both, either under one roof or through an affiliate, and that can be convenient because the transport and the declaration draw on the same documents. The trade-off is visibility: when one invoice covers freight, clearance and disbursements, it is harder to see what you are paying for each part, so ask for the components to be itemised.
Clearing your own goods is legally possible for an importer acting on its own behalf, and some businesses with a narrow, stable product range do exactly that. It becomes a poor bargain as soon as the range widens, the origin rules get complicated or the volume grows, because the cost of a misclassification repeated across hundreds of transactions dwarfs what a brokerage would have charged. Businesses that import occasionally but unpredictably tend to be the worst candidates for doing it themselves.
How brokerage is charged, and how LokalMatch requests reach brokers
Brokerage is usually billed as an entry fee per transaction, with additional charges for extra classification lines, other government department releases, corrections and after-hours work. Separate from the fee is the disbursement question: if the broker advances duties and taxes on your behalf, expect terms and possibly a credit check, and under the current portal arrangements many importers now pay the CBSA directly instead. Ask which model a brokerage uses, because it changes your cash flow more than the entry fee does.
On LokalMatch you describe the import once, including the kind of goods, where they come from and roughly how often you ship, and the request goes to customs brokers serving your area. They contact you with their own terms. LokalMatch is not a broker, does not clear goods and does not set anyone's fees; brokers pay for the requests they receive, which is how the service stays free for the business making the enquiry.
Keeping your import compliance in order year after year
- Keep your own copies of invoices, permits and accounting documents rather than relying on the brokerage's file.
- Review classifications periodically, especially after a product change or a new supplier, instead of letting the first decision run indefinitely.
- Reconcile your CBSA statements against what you expected to pay, and raise discrepancies promptly.
- Keep the list of users with portal access current, and remove people who have left the business.
- Tell your broker about product or supplier changes before the shipment leaves, not after it arrives.
- Ask your broker to flag corrections and refund opportunities as a routine part of the service.
Customs Brokers: frequently asked questions
Do I have to use a customs broker to import into Canada?
No. An importer may account for its own goods. But if you want someone else to account for goods and pay duties as your agent, the CBSA states that only a licensed customs broker may do so. Businesses that import regularly usually find the compliance risk of self-filing outweighs the fee.
How do I check that a customs broker is really licensed?
The CBSA publishes a list of licensed customs brokers with their official business names and contact details. Check the company you are actually contracting with against that list, since a freight or courier company offering clearance may be using a separate licensed brokerage.
If my broker makes a mistake, who is responsible to the CBSA?
The importer of record remains responsible for the accuracy of the declaration and for the duties and taxes owing. A broker acts as your agent, so errors are yours to correct with the CBSA even when someone else made them. That is why reviewing what is filed on your behalf matters.
What do I need before a broker can act for me?
Your business needs a business number and an import-export program account, and it needs to be registered in the CARM Client Portal. The business account manager then delegates access to the brokerage. Set this up before your first shipment rather than when goods are already in transit.
Can one broker handle shipments arriving anywhere in Canada?
Yes. The CBSA states that a customs broker licence authorizes the holder to transact business at any CBSA commercial office in Canada, so you do not need a different brokerage for each port of entry.
Should I pay duties through my broker or directly?
Both happen. Some importers have the broker advance duties and taxes and reimburse them; others pay the CBSA directly through their own account, and enrol in Release Prior to Payment with their own financial security so goods move before payment. Ask which arrangement a brokerage expects before you sign.
Sources
Written by the LokalMatch editorial team. Last reviewed September 14, 2026. How we write and check our guides
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What affects the fees customs brokers charge
Fees depend on the work involved and how the professional bills. We only publish fee ranges when they’re backed by real LokalMatch data or reliable sources. Until then, here’s what usually changes the fee:
- Scope and complexity of the work
- How the firm bills: hourly, per project or on a monthly retainer
- Experience of the team
- Timeline and how urgent the work is
- Ongoing support after the work is delivered
How to compare customs brokers before you hire
- Ask for examples of similar work for clients like you.
- Read reviews and ask for references you can contact.
- Make sure the scope, deliverables and timeline are written down before work starts.
- Ask who will do the work: an in-house team, freelancers or subcontractors.
- Compare two or three proposals before you decide.
Questions to ask customs brokers before you hire
- Have you done work like this before, and can I see examples?
- Who will work on this, and who is my main contact?
- How do you charge: hourly, per project or monthly?
- What is included, and what costs extra?
- How long is the contract, and how can either side end it?
- How will you report on progress?
- Who owns the work, files and accounts you set up for me?
Licences and registration
This kind of work is often limited to licensed or registered professionals, and the rules depend on where you are. Ask which body they’re registered with, and check their status on that body’s public register before you hire.
Guides about customs clearance
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Freight Brokers guide
A freight broker arranges road transport without owning the trucks. You tell the broker what needs to move, from where to where and by when; the broker finds a carrier from its network, negotiates the rate, books the…
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Freight Forwarders guide
A freight forwarder organises international shipping. Rather than operating ships or aircraft, it buys capacity from those who do and assembles the door-to-door movement around it: collection at origin, the main…
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Warehousing guide
Warehousing is renting space and labour to hold goods that are not moving yet. A third-party warehouse receives your pallets, puts them away, keeps a count of what is there, and ships them back out when you ask.
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