## Company Profile Flexport Customs Canada Inc. is the Canadian customs brokerage and trade‑compliance arm of Flexport, the digital-first global freight forwarder and logistics platform. In Canada it provides customs clearance (brokerage), CARM/ACI/eManifest filing, trade compliance advisory, duty/tax accounting and visibility across major gateways (Vancouver, Montreal, Halifax/Toronto). Positioning: digital platform + brokerage expertise aimed at importers and exporters (including food & agricultural shippers) that need integrated logistics, customs filing, and real-time shipment visibility. Scale: part of a global, well-capitalized freight forwarder with multi-national operations and an established customer base across Canadian import corridors. ## Pain Points 1) Importer liability exposure under CARM/Section 17 (effective 1 Jan 2026): Flexport's importer customers—especially SMEs and food/agri importers—face retroactive duty/AMPS risk and need supplier‑level documentation and classification support they may not have in-house. 2) Clearance holds and compressed correction windows from CBSA eManifest/EDI delays + missing CFIA documents (organic certificates, origin proofs): these cause multi‑day port holds, demurrage and customer service escalations that brokers must resolve quickly. 3) Higher CFIA/CBSA enforcement on origin/"Product of Canada" claims and niche requirements (organics, SFCR): importers need pre‑validated supplier dossiers and traceability evidence to avoid concurrent CFIA penalties and CBSA reassessments. ## Intel Summary === MULTI-DIMENSION RESEARCH === === 1. MARKET EVENTS: CBSA / CFIA REGULATORY & ENFORCEMENT SHIFTS RELEVANT TO 2026 IMPORT COMPLIANCE === Key 2026‑relevant developments affecting importers, brokers, and eManifest/ACI compliance: 1. **CARM fully in force + new Importer‑of‑Record (IOR) liability from 1 Jan 2026** - CBSA Customs Notice 25‑32 confirms that amendments to **section 17 of the Customs Act** (Budget Implementation Act 2022) **enter into force on January 1, 2026**. From that date, entities that become “importers of record” solely because of the amendments assume liability for duties and compliance on their own accounts. ([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn25-32-eng.html?utm_source=openai)) - The same notice reiterates that **CARM became the official system of record on 21 October 2024** for accounting and payment of duties/taxes; by 2026 all standard commercial accounting is expected to be through CARM CADs, not legacy B3s. ([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn25-32-eng.html?utm_source=openai)) - Practical implication (from trade advisors summarizing the change): if CBSA later finds classification or origin errors on a **2026 entry**, the importer of record can be held liable for **duty shortfalls plus AMPS penalties and interest years later** (example given: verification in 2028 on 2026 shipments). ([clearborder.ca](https://clearborder.ca/learn/section-17-customs-act-personal-liability?utm_source=openai)) 2. **End of key CARM transition / grace measures and resumption of AMPS use** - Earlier Customs Notice 25‑02 had suspended **late‑payment penalties and interest** from **21 Oct 2024 to 30 Jan 2026** to support CARM transition. That transition measure has now expired; late‑payment AMPS and interest apply normally on or after **31 January 2026**. ([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn25-02-eng.html?wbdisable=true&utm_source=openai)) - CBSA consultation summary (What‑we‑heard report) confirms that the temporary permission for customs brokers to use their own BN15 as importer during cutover has been extended **only until 31 December 2025**. After that, with section 17 in force from **1 Jan 2026**, importers cannot routinely rely on broker BNs to shield them from liability. ([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/agency-agence/consult/consultations/2026-1-report-rapport-eng.html?utm_source=openai)) 3. **eManifest / ACI: current systems issues + AMPS grace period in 2026** - eManifest/ACI requirements themselves (1‑hour pre‑arrival rule for highway, etc.) have not been fundamentally rewritten, but CBSA is currently experiencing **post‑upgrade EDI and eManifest processing delays** from a **19 April 2026** system update. - Industry reports note **1–3‑hour inbound delays** for processing carrier/broker messages and **6–8‑hour delays on outbound acknowledgements** as of **late April 2026**. This narrows the window to fix errors before five‑day accounting deadlines and potential AMPS. ([canflow-global.com](https://www.canflow-global.com/en/insights/cbsa-edi-and-emanifest-portal-delays-what-the-six-to-eight-hour-outbound-lag-act/?utm_source=openai)) - In response, CBSA (via the BCCC Secretariat) has **announced a temporary AMPS grace period** for penalties tied specifically to these EDI/eManifest processing delays, to avoid penalizing carriers/importers for system‑generated non‑compliance. ([blog.coleintl.com](https://blog.coleintl.com/tradenews/cbsa-announces-amps-grace-period-related-to-edi-and-emanifest-processing-delays?hs_amp=true&utm_source=openai)) - Outside of this targeted grace measure, the **Administrative Monetary Penalty System (AMPS)** remains the core tool for enforcement of ACI/eManifest, release and accounting errors. ([borderconnect.com](https://www.borderconnect.com/aci-e-manifest/aci-emanifest-requirements.htm?utm_source=openai)) 4. **Tariff schedule: 2026 Customs Tariff (T2026) in force** - CBSA has issued notice that the **January 1, 2026 Departmental Consolidation of the Customs Tariff (T2026)** is now in effect. Changes to duty rates, tariff preambles and classification numbers are flagged in the official T2026 PDF by change bars. This is the operative tariff for 2026 import classification and duty. ([cscb.ca](https://cscb.ca/en/article/customs-notice-25-31-january-1-2026-version-departmental-consolidation-customs-tariff?utm_source=openai)) 5. **CBSA fee adjustments in 2026** - Customs Notice 26‑04 (summarized by EY) announced that, **effective 24 February 2026**, CBSA has adjusted **certain service fees for inflation and GST/HST** under the Service Fees Act. Affected fees include various licensing, inspection and service items – relevant for brokers and importers budgeting landed costs and compliance fees. ([ey.com](https://www.ey.com/en_gl/technical/tax-alerts/canada-border-services-agency-adjusts-certain-fees-for-inflation-and-gst-hst?utm_source=openai)) 6. **AML / trade‑based financial crime: higher penalties and broader tools** - The **Strengthening Canada’s Immigration System and Borders Act (Bill C‑12)** received **Royal Assent on 26 March 2026**, significantly amending the **Proceeds of Crime (Money Laundering) and Terrorist Financing Act (PCMLTFA)**. ([blakes.com](https://www.blakes.com/insights/canada-s-new-anti-money-laundering-legislation-significantly-raises-penalties-and-adds-new-violation/?utm_source=openai)) - For traders, the key signal is a new and more aggressive **administrative monetary penalty framework** for AML failures, with higher maximum penalties, broader regulatory discretion and additional obligations to enter compliance agreements after a penalty. This affects customs‑adjacent financial flows (e.g., trade‑based money laundering investigations and cross‑border payments linked to import transactions). ([blakes.com](https://www.blakes.com/insights/canada-s-new-anti-money-laundering-legislation-significantly-raises-penalties-and-adds-new-violation/?utm_source=openai)) 7. **CFIA enforcement focus: origin / “Product of Canada” claims** - CFIA announced in **March 2026** that since **1 April 2025** it has issued **C$47,000 in financial penalties** to food businesses for inaccurate or misleading “Product of Canada”/country‑of‑origin claims. ([canada.ca](https://www.canada.ca/en/food-inspection-agency/news/2026/03/food-businesses-face-penalties-for-mislabelling-products-as-canadian.html?utm_source=openai)) - This confirms a stepped‑up enforcement posture around **origin labelling and claims**, directly relevant to importers that label or market imported food with Canadian origin indications (real or implied). 8. **CFIA import controls, including organics (2025–26 context)** - CFIA’s central food import page (updated June 26, 2025) reiterates that importers must hold appropriate **Safe Food for Canadians Regulations (SFCR) licences**, maintain **preventive control plans (PCPs)** and demonstrate **traceability** and compliance by commodity, origin and end use. ([inspection.canada.ca](https://inspection.canada.ca/en/importing-food-plants-animals/food-imports?utm_source=openai)) - From **26 May 2025**, CFIA requires a **valid organic certificate at time of import for every organic food and beverage SKU**, including organic alcoholic beverages; missing documentation can cause **customs clearance delays**. This rule remains in force as a baseline into 2026. ([wholesale.bcldb.com](https://www.wholesale.bcldb.com/news/organic-certificate-requirement-imports-cfia-regulatory-update?utm_source=openai)) **Implications for 2026 compliance risk:** - 2026 is the **first full year** in which: - CARM is the mandatory accounting platform, - section 17 IOR changes are in force, and - early‑phase grace measures around late‑payment penalties and broker‑BN use have expired. - Combined with targeted AMPS grace (only for current EDI/eManifest delays) and increased AML and CFIA origin‑labelling penalties, the **overall direction is toward higher personal and corporate exposure** for documentation errors and misstatements rather than lower. Sources for this section: ([cscb.ca](https://cscb.ca/en/article/customs-notice-25-31-january-1-2026-version-departmental-consolidation-customs-tariff?utm_source=openai)) === 2. TIMING SIGNALS: 2026 CANADIAN IMPORT VOLUMES & PORT THROUGHPUT / CONGESTION (VANCOUVER, MONTREAL, HALIFAX) === There is very limited hard 2026 volume data available yet; most ports have released **full‑year 2024 and 2025** statistics plus qualitative 2026 outlooks. Below are the main signals that can be used for 2026 planning. 1. **Vancouver (Port of Vancouver / Port of Metro Vancouver)** - **2024 performance (latest full‑year data):** - Total cargo: **158 million tonnes**, up **5% vs 2023**. - Container traffic: **~3.5 million TEUs**, an **11% increase vs 2023**, described as a “return to pre‑pandemic levels”. ([en.portnews.ru](https://en.portnews.ru/news/374455/?utm_source=openai)) - **2025 trajectory / seasonal pattern:** - Transport Canada’s 2024 data and independent traffic updates show continued container throughput growth into **2025**, with Port of Metro Vancouver September 2025 TEUs up **7.5% year‑on‑year** to 326,332, and Q3 2025 TEUs up **4.8% vs Q3 2024**. ([ctrf.ca](https://ctrf.ca/wp-content/uploads/2025_october-tiu.pdf?utm_source=openai)) - **2026 congestion risk signal (indirect):** - Global container outlooks for 2026 expect **softer base freight rates but ongoing volatility** driven by routing disruptions (e.g., Red Sea risk), environmental compliance, and carrier capacity discipline. These reports flag **episodic congestion** risk at major North American gateways if demand surges into peak season, without citing specific Canadian bottlenecks yet. ([spglobal.com](https://www.spglobal.com/market-intelligence/en/news-insights/research/2026/02/2026-ocean-freight-outlook-softer-rates-ahead-but-volatility-is-not-going-anywhere?utm_source=openai)) - **Seasonality:** - Historically, Vancouver sees peaks tied to **trans‑Pacific import seasons** (late Q3 into early Q4 ahead of North American retail peaks). With 2025 volumes recovering and no capacity shock yet visible, 2026 planning should assume **similar peak timing** but with higher base TEU levels than 2023. 2. **Montreal (Port of Montreal)**n - **2024 baseline:** - Overall tonnage: **35.26–35.41 million tonnes**, roughly flat (**±0.25%**) vs 2023. ([en.portnews.ru](https://en.portnews.ru/news/372323/?utm_source=openai)) - Container throughput: **~1.5 million TEUs in 2024**. ([en.wikipedia.org](https://en.wikipedia.org/wiki/Port_of_Montreal?utm_source=openai)) - **2025 results (released April 23, 2026):** - Overall cargo: **34.3 million tonnes**, **~3% below 2024** due to weaker bulk (drought impacts on grain and other commodities). ([railwayage.com](https://www.railwayage.com/intermodal/for-port-of-montreal-solid-2025-results/?utm_source=openai)) - **Container traffic increased**: **1.51 million TEUs in 2025**, a **3.6% year‑on‑year gain** vs 2024. ([torontoer.com](https://www.torontoer.com/news/port-of-montreal-posts-container-gains-in-2025-as-bulk-shipments-fall?utm_source=openai)) - **Capacity / congestion outlook:** - Canada Infrastructure Bank announced a **C$1.16 billion loan (April 8, 2026)** for Montreal’s **Contrecœur container terminal expansion**, expected to add up to **1.15 million TEUs of annual capacity**, or roughly **+60% vs current throughput**. This is framed as a response to **long‑term capacity constraints** and anticipated growth in container volumes. ([railwayage.com](https://www.railwayage.com/intermodal/for-port-of-montreal-solid-2025-results/?utm_source=openai)) - In the near term (2026), this expansion is a **planning signal** rather than an operational change: the buildout reduces **medium‑term congestion risk** but does not meaningfully add capacity yet in 2026. 3. **Halifax (Port of Halifax)**n - **2024 performance:** - Port of Halifax statistics show total cargo at **9.6 million tonnes in 2024**. ([maritimemag.com](https://maritimemag.com/en/port-of-halifax-reports-total-cargo-decline-in-2025/?utm_source=openai)) - 2024 article notes that both total and container volumes **declined in 2024**, despite strong calls from larger vessels; detailed % for container TEUs is described as a “marginal drop”. ([maritimemag.com](https://maritimemag.com/en/large-containerships-highlight-port-of-halifax-2024-cargo-volume/?utm_source=openai)) - **2025 results (released early 2026):** - Total throughput in **2025**: **8.6 million tonnes**, a **10.4% decline** vs 9.6 million tonnes in 2024. - Container volumes: **“marginal drop”** (no specific % given, but narrative suggests low single‑digit decline). ([maritimemag.com](https://maritimemag.com/en/port-of-halifax-reports-total-cargo-decline-in-2025/?utm_source=openai)) - **2026 implications:** - Halifax remains one of Canada’s **top four container ports**, but is operating below its engineered capacity; congestion risks remain modest in 2026 unless major volume re‑routing from congested U.S. East Coast ports occurs. ([en.wikipedia.org](https://en.wikipedia.org/wiki/Port_of_Halifax?utm_source=openai)) 4. **Seasonal peaks & 2026 timing signals for importers generally** - While granular Canadian 2026 TEU statistics are not yet published, several **macro timing indicators** matter: - **Seasonality:** Descartes’ January 2026 global shipping report shows a **seasonal rebound** in U.S. imports in January to 2.32 million TEUs, with **West Coast share contracting** and **East/Gulf Coast share increasing**, consistent with ongoing shipper preference for East‑coast routings due to labour and geopolitical risk. Canada tends to mirror this pattern with **relatively stronger East‑coast (Montreal/Halifax) flows when West Coast uncertainty rises**. ([descartes.com](https://www.descartes.com/resources/knowledge-center/global-shipping-report-January-2026-US-container-imports-post-seasonal-rebound?utm_source=openai)) - **Global risk:** S&P’s 2026 ocean freight outlook stresses that **geopolitical routing risks and environmental compliance rules** will keep effective capacity tight and raise the probability of **periodic congestion spikes** around peak seasons even if nominal freight rates soften. This suggests 2026 importers should **front‑load shipments into early shoulder seasons (e.g., July/Aug for Q4 retail)** to avoid potential late‑peak bottlenecks. ([spglobal.com](https://www.spglobal.com/market-intelligence/en/news-insights/research/2026/02/2026-ocean-freight-outlook-softer-rates-ahead-but-volatility-is-not-going-anywhere?utm_source=openai)) **Summary for 2026 planning:** - **Vancouver:** volumes back at/above pre‑pandemic levels with growth through 2025; 2026 congestion risk is episodic and tied to global events, not structural capacity limits. - **Montreal:** container volumes growing (+3.6% in 2025), with a very large capacity expansion financed in 2026, pointing to **strategic role growth through late‑2020s**; short‑term 2026 congestion risk is moderate. - **Halifax:** tonnage down 10.4% in 2025; ample headroom and relatively low congestion risk in 2026, attractive as an alternative gateway for some East‑coast routings. Sources for this section: ([en.portnews.ru](https://en.portnews.ru/news/374455/?utm_source=openai)) === 3. PROBLEM FRAMING: 2026 PAIN POINTS FOR CANADIAN IMPORTERS (DELAYS, COMPLIANCE, FINES, ORIGIN, FOOD SAFETY, BROKERAGE) === Based on CBSA / CFIA communications, trade‑advisory alerts, and stakeholder submissions up to early May 2026, the main pain points can be framed as follows: 1. **Heightened personal and corporate liability under CARM + section 17** - With **CARM fully live (since Oct 21, 2024)** and section 17 IOR changes in force from **Jan 1, 2026**, importers (including small businesses and NRIs) are **jointly and severally liable** for declarations filed by their customs brokers. ([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn25-32-eng.html?utm_source=openai)) - Trade advisors emphasize that if CBSA audits and finds errors on entries (classification, origin, valuation) from 2026, importers face: - **Underpaid duty + interest**, - **AMPS penalties**, and - Liability potentially surfacing **years after the original shipment**. ([clearborder.ca](https://clearborder.ca/learn/section-17-customs-act-personal-liability?utm_source=openai)) - Pain point: importers can **no longer rely on “my broker will take the hit”**; internal compliance and reconciliation against CARM statements of account are now critical tasks that many SMEs are under‑resourced to manage. 2. **eManifest / EDI system instability and associated AMPS exposure** - April 2026 CBSA system changes produced **1–3‑hour inbound processing delays** for commercial EDI and eManifest messages and **6–8‑hour lags** in outbound acknowledgements. ([canflow-global.com](https://www.canflow-global.com/en/insights/cbsa-edi-and-emanifest-portal-delays-what-the-six-to-eight-hour-outbound-lag-act/?utm_source=openai)) - Operational consequence: - Drivers/brokers may not receive timely confirmations or error notices, narrowing the window to correct data before arrival or the **five‑day accounting deadline**. - Even with a temporary AMPS grace period for these specific issues, importers and carriers still risk **operational delays at border crossings**, especially for just‑in‑time or perishable shipments. ([canflow-global.com](https://www.canflow-global.com/en/insights/cbsa-edi-and-emanifest-portal-delays-what-the-six-to-eight-hour-outbound-lag-act/?utm_source=openai)) 3. **Compliance verification focus: classification, valuation, origin, surtaxes** - CBSA’s January and July 2025 **trade compliance verification lists** emphasize three enduring priority areas: - **Tariff classification**, - **Customs valuation**, and - **Origin determinations** (including preferential origin under CUSMA/CETA/CPTPP). ([taxnews.ey.com](https://taxnews.ey.com/news/2025-0320-canada-border-services-agency-issues-2025-trade-compliance-verification-list-update?utm_source=openai)) - July 2025 priorities specifically target **surtax compliance** on certain U.S.‑origin goods subject to a **25% surtax** imposed in March/April 2025, with CBSA verifications checking both classification and U.S. origin claims. ([globalimportblog.bakermckenzie.com](https://globalimportblog.bakermckenzie.com/2025/07/11/canada-border-servies-agency-targets-us-surtax-compliance-in-july-2025-verification-priorities/?utm_source=openai)) - Pain point for importers in 2026: - Increased risk of **retroactive assessments** and AMPS if goods are mis‑classified into non‑surtax lines, or if origin documentation for preferential or non‑U.S. origin cannot be substantiated. 4. **Food safety and origin‑labelling: CFIA enforcement tightening** - CFIA’s **March 2026** notice on mislabelled “Product of Canada” foods states that since **April 1, 2025** it has issued **C$47,000 in monetary penalties** for inaccurate or misleading country‑of‑origin claims. ([canada.ca](https://www.canada.ca/en/food-inspection-agency/news/2026/03/food-businesses-face-penalties-for-mislabelling-products-as-canadian.html?utm_source=openai)) - Alongside ongoing SFCR requirements (licensing, preventive control plans, traceability) and enhanced risk‑based targeting (e.g., data‑analytics driven targeting of high‑risk importers), this creates several pain points: ([inspection.canada.ca](https://inspection.canada.ca/en/importing-food-plants-animals/food-imports?utm_source=openai)) - Need for **robust origin verification and documentation** from foreign suppliers. - Alignment of CFIA origin/“Product of Canada” rules with CBSA’s origin codes and preferential‑treatment claims. - Risk of concurrent **CFIA penalties and CBSA reassessments** if origin or compositional claims are inconsistent. 5. **Organic and other niche compliance requirements** - The **May 26, 2025** CFIA requirement for **a valid organic certificate at time of import for every organic food and beverage SKU** remains a bottleneck: missing or invalid certificates can **delay customs clearance** and expose importers to enforcement. ([wholesale.bcldb.com](https://www.wholesale.bcldb.com/news/organic-certificate-requirement-imports-cfia-regulatory-update?utm_source=openai)) - For food and agricultural importers, this adds a documentation layer over and above CBSA data requirements, increasing the risk that one missing file (certificate, test report, etc.) can hold up entire multi‑SKU consignments. 6. **Customs brokerage and CARM transition challenges** - CBSA’s consultations and stakeholder submissions (e.g., Canadian Society of Customs Brokers and CIFFA) highlight: ([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn24-06-eng.html?utm_source=openai)) - Many importers were late registering for CARM or delegating access to brokers; some still rely on manual or paper contingencies. - Brokers face **increased administrative burden** managing: - National licensing model (since April 1, 2024), - New CARM workflows, - Tighter timelines around accounting and corrections, and - Client expectations for “full‑service” compliance under a regime where **legal liability sits squarely on the importer**. - Pain points for importers in 2026: - **System & process misalignment** between importer ERPs, broker systems, and CARM, leading to reconciliation issues, missed payments, or mis‑timed corrections. - Confusion about when broker BN15 can still be used (limited scenarios until end‑2025 only); some trade chain partners may still be operating on outdated assumptions. ([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/agency-agence/consult/consultations/2026-1-report-rapport-eng.html?utm_source=openai)) 7. **Financial and AML pressures intersecting with trade** - With Bill C‑12’s amendments to the PCMLTFA, penalty ceilings and regulatory expectations around **trade‑based money laundering** have risen in 2026. Financial institutions and some large importers face **higher AML compliance costs and audit scrutiny**, which can translate into: ([blakes.com](https://www.blakes.com/insights/canada-s-new-anti-money-laundering-legislation-significantly-raises-penalties-and-adds-new-violation/?utm_source=openai)) - Slower onboarding or review of higher‑risk trade clients and corridors. - Tighter scrutiny of payment and documentary flows (letters of credit, open account documentation), adding friction to trade finance for some importers. 8. **Operational delays and uncertainty** - Combining the above: - **IT and portal issues** (CARM, EDI/eManifest), - **Increased documentation requirements** (organic certificates, PCP evidence, origin documents), and - **More aggressive enforcement** (AMPS, CFIA penalties, surtax verifications) creates a landscape where even small errors can trigger **multi‑day delays and unexpected cost hits**. - Advisory blogs explicitly warn that the **six‑to‑eight‑hour acknowledgement lag** in late April 2026 compresses the troubleshooting window ahead of the five‑day accounting deadline and AMPS exposure, urging importers to **pre‑validate data and work closely with brokers**. ([canflow-global.com](https://www.canflow-global.com/en/insights/cbsa-edi-and-emanifest-portal-delays-what-the-six-to-eight-hour-outbound-lag-act/?utm_source=openai)) **How to frame the 2026 problem for Canadian importers (especially food/agri):** - 2026 is characterized less by brand‑new rules and more by the **end of grace periods and the hardening of enforcement**: - CARM and section 17 have shifted risk firmly onto importers. - CFIA and CBSA are using analytics‑driven targeting and AMPS to seek compliance, with origin and labelling (including “Product of Canada”) a prominent food‑sector trigger. - For food and agricultural imports, the **stacking** of requirements (CARM + tariff accuracy + origin proofs + SFCR licensing/PCP + organic certificates + CFIA labelling) means: - Higher **transaction‑level documentation density**, - More **points of potential failure that can cause holds or penalties**, and - A structurally higher need for integrated customs‑plus‑regulatory brokerage support. Sources for this section: ([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn25-32-eng.html?utm_source=openai)) Sources: • Customs Notice 25-32: End of CARM Transition Measures and Coming Into Force of Importer of Record Changes to the Customs Act https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn25-32-eng.html?utm_source=openai • Customs Notice 25-32: End of CARM Transition Measures and Coming Into Force of Importer of Record Changes to the Customs Act https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn25-32-eng.html?utm_source=openai • Section 17 of the Customs Act: What Canadian Importers Need to Know About Personal Liability Under CARM | ClearBorder https://clearborder.ca/learn/section-17-customs-act-personal-liability?utm_source=openai • Customs Notice 25-02: CARM Transition Measure – Late Payment Penalties and Interest https://cbsa-asfc.gc.ca/publications/cn-ad/cn25-02-eng.html?wbdisable=true&utm_source=openai • What we heard report: Consultation on the use of the customs broker business number (BN) following importer of record legislative changes https://www.cbsa-asfc.gc.ca/agency-agence/consult/consultations/2026-1-report-rapport-eng.html?utm_source=openai • CBSA EDI and eManifest Portal Delays: What the Six-to-Eight-Hour Outbound Lag Actually Means for Release — CanFlow Global https://www.canflow-global.com/en/insights/cbsa-edi-and-emanifest-portal-delays-what-the-six-to-eight-hour-outbound-lag-act/?utm_source=openai • CBSA Announces AMPS Grace Period Related to EDI and eManifest Processing Delays https://blog.coleintl.com/tradenews/cbsa-announces-amps-grace-period-related-to-edi-and-emanifest-processing-delays?hs_amp=true&utm_source=openai • ACI eManifest Requirements for CBSA | BorderConnect https://www.borderconnect.com/aci-e-manifest/aci-emanifest-requirements.htm?utm_source=openai • Customs Notice 25-31: January 1, 2026 Version of the Departmental Consolidation of the Customs Tariff | CSCB National Office https://cscb.ca/en/article/customs-notice-25-31-january-1-2026-version-departmental-consolidation-customs-tariff?utm_source=openai • Canada Border Services Agency adjusts certain fees for inflation and GST/HST | EY - Global https://www.ey.com/en_gl/technical/tax-alerts/canada-border-services-agency-adjusts-certain-fees-for-inflation-and-gst-hst?utm_source=openai • Canada’s New Anti-Money Laundering Legislation Significantly Raises Penalties and Adds New Violation | Blakes https://www.blakes.com/insights/canada-s-new-anti-money-laundering-legislation-significantly-raises-penalty... 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