In this section
Commercial clients have the responsibility under the Customs Act to provide accurate information to the Canada Border Services Agency (CBSA). Failure to do so may result in delays in releasing shipments and in applicable penalties.
Custom brokers and importers should verify their daily notices and statements of account for accuracy.
For instructions on how to correct transactions posted to incorrect business numbers, refer to ARL Bulletin 16 – correcting B3s Posted to the Wrong BN15.
All registration activities for the Business Number (BN) and import/export (RM) accounts, including making changes to or closing your account(s), can be done by contacting the Canada Revenue Agency's (CRA) Business Window at 1-800-959-5525. Changes can be made by the business owner or by an authorized representative. For business owners, information on making changes to your business can be found on the CRA website.
For more information on Accounting Override procedures, review Memorandum D17-1-5.
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