## Company Profile Clerkware Canada Inc. — listed lead as a Canada-based customs broker (category: customs_broker). Direct company website and scale were not found in the search record; contact email is wayne.stewart@clerkware.ca. As a customs broker in Canada, Clerkware’s core activities are likely customs clearance, tariff classification, B3 accounting and CARM account management, courier/parcel entries and providing compliance support to importers (SMEs and marketplace sellers). No public profile/scale data was available in the search results supplied. ## Pain Points 1) Elevated compliance/liability risk from CBSA Section 17 (Jan 1, 2026) — importers now jointly liable for broker filings; Clerkware’s clients will demand stronger supplier documentation and classification to avoid multi-year reassessments. 2) Rising per‑shipment costs and margin squeeze — CBSA fee increases (Apr 1, 2026) hit courier/low‑value processing fees and broker operating costs; Clerkware faces pressure to maintain low‑cost parcel services or shift clients to consolidated/3PL options. 3) Operational friction from digital system strain and richer data demands — EDI/eManifest processing delays, the E‑Commerce Low‑Value Inspection System and increased line‑item data expectations are increasing manual follow‑up, customer queries, and audit exposure for brokers and their importer clients. ## Intel Summary === MULTI-DIMENSION RESEARCH === === 1. MARKET EVENTS === (query: Canada customs CBSA changes 2026 latest e-commerce low-value imports disclosure enforcement 2026) **1.1. CARM + Section 17 liability change (in force January 1, 2026)** - CBSA Customs Notice 25‑32 confirms that amendments to section 17 of the Customs Act come into force on **January 1, 2026**, coinciding with the full transition to CARM as the system of record for accounting and payment of duties and taxes. ([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn25-32-eng.html?utm_source=openai)) - Section 17 now clarifies who is liable for duties/taxes on imported goods, emphasizing the person who “causes goods to be imported” (including trade show imports) and tightening accountability around what is filed in CARM. ([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn25-32-eng.html?utm_source=openai)) - Practical market effect being reported: importers are now treated as **jointly liable** for what their customs broker files, with CBSA able to reassess up to four years back under audit. ([reddit.com](https://www.reddit.com/r/SmallBusinessCanada/comments/1t2tw16/ca_heads_up_canadian_importers_under_section_17/?utm_source=openai)) **Implications for low‑value/e‑commerce imports** - Although not branded as an “e‑commerce” measure, the new Section 17 regime directly impacts high‑volume low‑value flows: importers using courier and marketplace‑driven clearance are on the hook for mis‑valuations, mis‑classification, and inaccurate marketplace data in CARM filings. ([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn25-32-eng.html?utm_source=openai)) **1.2. CBSA fee increases effective April 1, 2026 (including courier low‑value shipments)** - Customs Notice 26‑04 (summarized by EY) announces that **as of April 1, 2026**, CBSA‑administered service fees increase by **up to 25.3%** for those not adjusted since April 1, 2019, to reflect cumulative inflation. ([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)) - Impacted fees include: - **Customs broker licensing and exam fees** - **Customs special services**, specifically including **courier low‑value shipment processing** - **Warehousing and storage charges** - For e‑commerce logistics, this increases per‑shipment handling costs on low‑value consignments moving via courier and raises fixed-cost barriers for brokers servicing high‑volume marketplace traffic. ([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)) **1.3. E‑commerce Low‑Value Inspection System & enforcement direction** - CBSA’s 2025 departmental report notes that in response to “continual rise in e‑commerce importation volumes,” the agency is rolling out an **E‑Commerce Low‑Value Inspection System**, moving toward systematic targeting of small parcels. ([publications.gc.ca](https://publications.gc.ca/collections/collection_2025/asfc-cbsa/PS35-9-2025-eng.pdf?utm_source=openai)) - The same document links this to **section 17** amendments (effective January 1, 2026) to clarify liability for duties and taxes on such goods, signaling that CBSA intends to use data from low‑value shipments more aggressively for compliance and revenue enforcement. ([publications.gc.ca](https://publications.gc.ca/collections/collection_2025/asfc-cbsa/PS35-9-2025-eng.pdf?utm_source=openai)) **1.4. System performance / release delays (EDI & eManifest)** - A March 24, 2026 Technical Commercial Client (TCC) bulletin from the Canadian Society of Customs Brokers reports **“higher than usual volumes”** of EDI and eManifest messages causing **processing delays** at CBSA. Paper documentation is temporarily accepted during and for two hours after outages. ([cscb.ca](https://cscb.ca/en/article/tcc26-0055-volume-related-processing-delays?utm_source=openai)) - This indicates that CBSA’s digital infrastructure is under stress from rising transaction counts, likely including low‑value e‑commerce shipments being individually messaged through eManifest and other channels. **1.5. Compliance verification priorities 2026 (signal of stricter audits)** - In January 2026 CBSA published an updated **trade compliance verification priorities** list for 2026, focusing on tariff classification and surtax enforcement for specific product lines. These verifications are based on import documentation and are used to test whether accounting practices meet Customs Act standards. ([alcircle.com](https://www.alcircle.com/news/canada-border-services-agency-updates-trade-compliance-verification-list-for-2026-116960?utm_source=openai)) - While not e‑commerce‑specific, the renewed emphasis on verification (and alignment with Section 17 changes) heightens audit risk for importers using low‑value channels where mis‑declaration has historically been common. ([alcircle.com](https://www.alcircle.com/news/canada-border-services-agency-updates-trade-compliance-verification-list-for-2026-116960?utm_source=openai)) **1.6. Interaction with global low‑value enforcement trend (context for Canada)** - Parallel developments in other jurisdictions shape CBSA’s policy environment: - **EU** will impose a **€3 customs duty** on **all low‑value e‑commerce consignments under €150** from **July 1, 2026**, explicitly to cover processing costs and combat fraud. ([clecat.org](https://www.clecat.org/news/newsletters/council-adopts-regulation-eliminating-eur-150-cust?utm_source=openai)) - Global commentary points to an “end of cheap cross‑border e‑commerce,” driven by removal of de minimis policies and flat fees on small parcels, which CBSA is implicitly aligning with by tightening liability and raising processing fees. ([cross-border-magazine.com](https://cross-border-magazine.com/the-end-of-cheap-cross-border-e-commerce/?utm_source=openai)) **Key take‑aways for 2026 market events (Canada‑focused)** - January 1, 2026: **Section 17** liability changes in force; CARM fully operational for commercial imports. - Early 2026: **E‑Commerce Low‑Value Inspection System** is moving from development toward operational use. - April 1, 2026: **25.3% fee increases** applied to a wide set of CBSA service fees, including courier low‑value shipment charges. - 2026: **Higher audit and verification intensity** around import documentation, with importers personally exposed for broker/marketplace errors on low‑value flows. **Sources (Market Events)**: ([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn25-32-eng.html?utm_source=openai)) === 2. DEMAND SIGNALS === (query: cross-border e-commerce Canada 2026 import volume trends marketplace sellers sourcing pain points 2026) **2.1. Volume and growth direction – Canada in global context** - Global B2B e‑commerce is forecast to nearly double from **US$32.1 trillion in 2025 to US$62.2 trillion by 2030**, with cross‑border flows a major contributor; marketplaces are projected to account for **~60% of global B2C e‑commerce by 2026**. ([avalara.com](https://www.avalara.com/us/en/learn/guides/global-ecommerce-market-trends.html?utm_source=openai)) - Industry logistics commentary for 2026 notes that **Asia‑Pacific** remains the main origin engine for cross‑border e‑commerce, with North America (incl. Canada) experiencing **tariff and regulatory volatility** that is reshaping fulfillment strategies (push from direct‑ship to localized or regional warehousing). ([boxit4me.com](https://www.boxit4me.com/blog/cross-border-ecommerce-logistics-trends-2026/?utm_source=openai)) While hard, Canada‑specific parcel counts for 2025–26 are scarce in the last 90 days, multiple Canadian trade and policy documents highlight a **“continual rise in e‑commerce importation volumes”**, enough to justify dedicated low‑value inspection systems and digital capacity upgrades. ([publications.gc.ca](https://publications.gc.ca/collections/collection_2025/asfc-cbsa/PS35-9-2025-eng.pdf?utm_source=openai)) **2.2. Marketplace‑driven Canada import flows & sourcing behaviors** - Cross‑border e‑commerce analyses describe **marketplaces as the dominant channel (≈60% of B2C)** by 2026, meaning most small Canadian buyers receive goods via Amazon, Temu, Shein, AliExpress, etc. rather than direct brand sites. ([boxit4me.com](https://www.boxit4me.com/blog/cross-border-ecommerce-logistics-trends-2026/?utm_source=openai)) - Commentaries on the “end of cheap cross‑border e‑commerce” note that historically, ultra‑low‑cost parcels to markets like Canada leveraged: - De minimis duty relief, - Minimal data requirements, and - Light‑touch enforcement. These advantages are now eroding due to more documentation, stricter enforcement, and added import fees worldwide. ([cross-border-magazine.com](https://cross-border-magazine.com/the-end-of-cheap-cross-border-e-commerce/?utm_source=openai)) - For Canadian marketplace sellers (particularly SMEs sourcing inventory cross‑border), this manifests as: - Higher landed costs on restocking imports due to increased CBSA fees and greater scrutiny on low‑value shipments, and - Pressure to reconsider sourcing from overseas micro‑suppliers vs. domestic/near‑shore options when cost gaps narrow. ([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)) **2.3. Emerging pain points for sellers sourcing into / via Canada** 1. **Fragmented customs rules across destinations** - Cross‑border logistics reports name **“customs and regulatory fragmentation”** as the **top operational pain point** for brands, with the removal of de minimis regimes in EU and US singled out as drivers of compliance and cost complexity. ([boxit4me.com](https://www.boxit4me.com/blog/cross-border-ecommerce-logistics-trends-2026/?utm_source=openai)) - Sellers shipping from Canada into the US/EU (or importing into Canada for re‑export) now have to manage diverging duty/fee structures, increasing reliance on brokers and digital compliance tools. 2. **Cost ratios on low‑value shipments are deteriorating** - Global commentary shows that for a typical **US$50 item**, brokerage and clearance costs under post‑de‑minimis rules can **exceed the duty amount itself**, making traditional low‑value models uneconomic unless margin is high. ([reddit.com](https://www.reddit.com/r/Accounting/comments/1snwnbv/the_de_minimis_exemption_suspension_is_now_global/?utm_source=openai)) - With CBSA’s **25.3% fee increases** on special services, cost pressure on low‑value imports into Canada is directionally similar. ([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)) 3. **Data and documentation burden (line‑item granularity)** - Global compliance trend: marketplaces and sellers are being required to provide more granular HS classification, product safety, and valuation data at the consignment level. Trade articles stress that this adds overhead and slows onboarding of new SKUs/suppliers, especially for small marketplace sellers. ([avalara.com](https://www.avalara.com/us/en/learn/guides/global-ecommerce-market-trends.html?utm_source=openai)) - CBSA’s move toward an **E‑Commerce Low‑Value Inspection System** suggests Canada will increasingly expect full data even on “cheap” orders, reinforcing this burden. ([publications.gc.ca](https://www.publications.gc.ca/collections/collection_2025/asfc-cbsa/PS35-9-2025-eng.pdf?utm_source=openai)) 4. **System reliability and release time uncertainty** - The March 2026 bulletin on **volume‑related processing delays** in CBSA’s EDI/eManifest systems has downstream implications: unpredictability in release times for truck, courier, and parcel traffic, complicating delivery promises by marketplace sellers importing into Canada. ([cscb.ca](https://cscb.ca/en/article/tcc26-0055-volume-related-processing-delays?utm_source=openai)) 5. **Buyer‑facing duty/tax surprises** - Anecdotal reports from early 2026 (e.g., a Shopify merchant facing unexpected “Shipping Duties and Import Taxes” charges of **CAD 7,500** across several billing cycles) show that carriers and platforms are now passing through more duties and import taxes, creating pricing friction and customer‑service issues. ([reddit.com](https://www.reddit.com/r/shopify/comments/1rpa9m6/shopify_charged_me_7500_in_duties_that_should/?utm_source=openai)) **2.4. Demand-side resilience vs. margin compression** - Despite higher costs, global surveys indicate that a large share of sellers still see cross‑border e‑commerce as strategically essential, but **nearly half expect it to become harder** in the next year because of changing trade policies and regulatory pressure. ([avalara.com](https://www.avalara.com/us/en/learn/guides/global-ecommerce-market-trends.html?utm_source=openai)) - For Canada specifically, the combination of sustained consumer demand for global products and tightening customs rules suggests: - **Volumes are likely to remain robust or grow modestly**, - But **margins are under pressure**, pushing sellers to optimize sourcing (e.g., consolidation, 3PL fulfillment centers in‑country, or regional hubs) rather than rely on pure low‑value direct‑ship. ([publications.gc.ca](https://www.publications.gc.ca/collections/collection_2025/asfc-cbsa/PS35-9-2025-eng.pdf?utm_source=openai)) **Sources (Demand Signals)**: ([avalara.com](https://www.avalara.com/us/en/learn/guides/global-ecommerce-market-trends.html?utm_source=openai)) === 3. PROBLEM FRAMING === (query: customs brokers challenges Canada 2026 compliance audits release delays data requirements digital reporting single window eManifest 2026) **3.1. Liability & compliance risk shift onto brokers and importers** - With **Section 17** amendments effective **January 1, 2026**, importers are now explicitly liable for duties and taxes on goods they cause to be imported, even where brokers or couriers prepare and submit the declarations. ([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn25-32-eng.html?utm_source=openai)) - Trade community commentary highlights that importers are **“jointly liable for whatever your customs broker files”**, and that CBSA can **reassess up to four years** back. This raises the stakes of broker errors, insufficient data quality, or aggressive valuation/classification practices. ([reddit.com](https://www.reddit.com/r/SmallBusinessCanada/comments/1t2tw16/ca_heads_up_canadian_importers_under_section_17/?utm_source=openai)) - For brokers, this shifts their role from transactional filer to **risk‑management partner**, but also increases their professional liability exposure and the need to upgrade due‑diligence processes. **3.2. Digital reporting & system performance (EDI, eManifest, CARM)** 1. **High‑volume messaging and outages** - The March 24, 2026 TCC bulletin reports that CBSA is receiving **“higher than usual volumes”** of EDI and eManifest portal messages, causing processing delays. CBSA has had to temporarily allow paper submissions during outages, indicating strain on digital capacity. ([cscb.ca](https://cscb.ca/en/article/tcc26-0055-volume-related-processing-delays?utm_source=openai)) - Brokers must manage contingency workflows (paper backup, manual follow‑up) and explain release delays to clients; this undermines the efficiency gains promised by full digitization. 2. **CARM as system of record** - Since October 21, 2024, CARM is the official system for accounting and payment, and by 2026 all commercial importers and their brokers are expected to be onboarded, with releases and accounting happening through CARM workflows. ([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn25-32-eng.html?utm_source=openai)) - Brokers face challenges around: user access management (delegations, client onboarding), linking importer accounts, ensuring financial security in CARM, and integrating broker systems to avoid manual rekeying. 3. **Single window / integrated reporting expectations** - While Canada’s Single Window Initiative predates 2026, the trend in 2025–26 has been toward **greater use of integrated data** across CBSA, Public Safety Canada, and other departments (e.g., Supply Chains Act reporting portal) to assess risk. ([dlapiper.com](https://www.dlapiper.com/en/insights/publications/2026/01/canada-launches-2026-reporting-cycle-and-updates-guidance-for-supply-chains-act?utm_source=openai)) - This implies that data submitted by brokers to CBSA can be cross‑checked against other government datasets, increasing the probability that inconsistencies trigger audits or holds. **3.3. Data requirements and audit environment** - CBSA’s 2026 **trade compliance verification priorities** show an active compliance program focused on tariff classification accuracy and surtaxes for targeted HS lines. Verifications rely on import documentation (B3s, invoices, origin docs, etc.) and test whether they meet Customs Act standards. ([alcircle.com](https://www.alcircle.com/news/canada-border-services-agency-updates-trade-compliance-verification-list-for-2026-116960?utm_source=openai)) - For brokers, this means: - Need for **more robust document retention** and audit‑trail systems, - Stronger HS classification governance, especially for high‑risk products, and - Educating clients that “low value” does not mean “low risk.” - Broader commentary on cross‑border e‑commerce notes a global move to **richer data per consignment** (detailed descriptions, correct HS at 6–10 digits, declared value, product safety attributes), particularly on parcels that previously benefited from simplified declarations. ([cross-border-magazine.com](https://cross-border-magazine.com/the-end-of-cheap-cross-border-e-commerce/?utm_source=openai)) - As CBSA’s **E‑Commerce Low‑Value Inspection System** comes online, brokers handling courier/parcel streams will likely face: - Higher rates of data queries and document requests, and - More automated flags for vague descriptions and suspicious valuations. ([publications.gc.ca](https://publications.gc.ca/collections/collection_2025/asfc-cbsa/PS35-9-2025-eng.pdf?utm_source=openai)) **3.4. Release delays and service level uncertainty** - Volume‑related system delays (EDI/eManifest) create **operational risk** for brokers and carriers, especially in truck and courier modes where just‑in‑time inventory and delivery SLAs are tight. ([cscb.ca](https://cscb.ca/en/article/tcc26-0055-volume-related-processing-delays?utm_source=openai)) - Brokers must hold additional buffer in staffing and process capacity to handle: - Spikes in manual follow‑up with CBSA, - Higher customer‑service load from importers whose freight is held, and - Rework when messages need to be retransmitted or corrected. **3.5. Cost and business‑model pressure on brokers** - CBSA fee adjustments from April 1, 2026 (up to **25.3%** increase on relevant fees, including **customs broker licensing and examinations** and special services like courier low‑value shipments) raise operating costs for brokers. ([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)) - In parallel, global trade modernization trends (especially in the US and EU) anticipate more direct filings by large platforms and carriers, which may: - Squeeze broker margins on low‑value e‑commerce entries, - Force brokers to specialize in complex, high‑touch accounts, value‑added consulting, and audit defense. ([avalara.com](https://www.avalara.com/us/en/learn/guides/global-ecommerce-market-trends.html?utm_source=openai)) **3.6. Strategic framing of the problem (for brokers & importers)** From the above signals, the problem in 2026 for Canadian customs brokers can be framed as: - **From volume processors to accountable risk managers**: - Liability (Section 17) and intense verification pressure mean brokers must position themselves as compliance partners, not just transaction filers. ([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn25-32-eng.html?utm_source=openai)) - **Digital dependency with fragile infrastructure**: - CARM, EDI, eManifest, and single‑window tools are now mandatory, but outages and capacity constraints are material; brokers need redundancies and clear client communication strategies. ([cscb.ca](https://cscb.ca/en/article/tcc26-0055-volume-related-processing-delays?utm_source=openai)) - **Data‑driven scrutiny of low‑value flows**: - Low‑value e‑commerce shipments are no longer “under the radar”; they are being targeted by new inspection systems and higher fees, with global peers (EU, US) moving the same way. ([publications.gc.ca](https://www.publications.gc.ca/collections/collection_2025/asfc-cbsa/PS35-9-2025-eng.pdf?utm_source=openai)) - **Margin compression amid rising expectations**: - Importers expect fast, predictable, low‑cost clearance while regulators demand more data and enforce stricter liability, putting brokers in a classic **cost‑to‑serve vs. price** squeeze. ([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)) **Sources (Problem Framing)**: ([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 • [CA] Heads up Canadian importers — under Section 17 you're now jointly liable for what your broker files (in force since January) https://www.reddit.com/r/SmallBusinessCanada/comments/1t2tw16/ca_heads_up_canadian_importers_under_section_17/?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 • 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 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 Border https://publications.gc.ca/collections/collection_2025/asfc-cbsa/PS35-9-2025-eng.pdf?utm_source=openai • Canada Border https://publications.gc.ca/collections/collection_2025/asfc-cbsa/PS35-9-2025-eng.pdf?utm_source=openai • TCC26-0055 Volume Related Processing Delays | CSCB National Office https://cscb.ca/en/article/tcc26-0055-volume-related-processing-delays?utm_source=openai • Canada Border Services Agency updates trade compliance verification list for 2026 https://www.alcircle.com/news/canada-border-services-agency-updates-trade-compliance-verification-list-for-2026-116960?utm_source=openai • Canada Border Services Agency updates trade compliance verification list for 2026 https://www.alcircle.com/news/canada-border-services-agency-updates-trade-compliance-verification-list-for-2026-116960?utm_source=openai • CLECAT | COUNCIL ADOPTS REGULATION ELIMINATING EUR 150 CUSTOMS DUTY RELIEF FOR LOW-VALUE CONSIGNMENTS https://www.clecat.org/news/newsletters/council-adopts-regulation-eliminating-eur-150-cust?utm_source=openai • Is The End of Cheap Cross-Border E-Commerce? - Cross-Border Magazine https://cross-border-magazine.com/the-end-of-cheap-cross-border-e-commerce/?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 • TCC26-0055 Volume Related Processing Delays | CSCB National Office https://cscb.ca/en/article/tcc26-0055-volume-related-processing-delays?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 • TCC26-0055 Volume Related Processing Delays | CSCB National Office https://cscb.ca/en/article/tcc26-0055-volume-related-processing-delays?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 • 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 • Global cross-border ecommerce trends – Avalara https://www.avalara.com/us/en/learn/guides/global-ecommerce-market-trends.html?utm_source=openai • Cross-Border eCommerce Logistics Trends 2026 | Boxit4me https://www.boxit4me.com/blog/cross-border-ecommerce-logistics-trends-2026/?utm_source=openai • Cross-Border eCommerce Logistics Trends 2026 | Boxit4me https://www.boxit4me.com/blog/cross-border-ecommerce-logistics-trends-2026/?utm_source=openai • Is The End of Cheap Cross-Border E-Commerce? - Cross-Border Magazine https://cross-border-magazine.com/the-end-of-cheap-cross-border-e-commerce/?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)