Guide to exporting commercial goods from Canada:
Who is the exporter?

Who is the exporter?

The exporter is the party responsible for causing the goods to be exported and the holder of the business number (BN). The identities and the responsibilities of parties involved in the sale/purchase/export transaction should clearly be identified. This should not be confused with the carriers, customs service providers, or other parties involved in the transportation arrangements.

The exporter, who can be a non-resident, is responsible for completing the export declaration and submitting it to the CBSA. The exporter may delegate this to a third party such as a customs service provider.  When a third party prepares the export declaration on the exporter's behalf, the exporter of record (whose name and BN are on the export declaration) remains liable for ensuring that true and accurate information is provided to the CBSA within the required time frames.

Any penalties resulting from submitting an incomplete, inaccurate, or late export declaration will be assessed against the owner of the BN, listed as the exporter of record.

For more information, refer to the Reporting of Exported Goods Regulations and the "Who Must Report Goods for Export?" section of Memorandum D20-1-1, Export Reporting.

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