Canada CBSA Customs Act

HEADLINE: Widespread duty underreporting by Canadian importers/exporters led to revenue losses.

Key Obligations

CARM portal registration, customs declaration, tariff classification, CUSMA origin

Penalty Ranges

AMPS penalties; up to 3x duty value

Mandatory Deadline: 2026-10-21

Affected HS Codes: All HS chapters

Issuing Authority: Canada Border Services Agency (CBSA)