Canada Border Services Agency (CBSA)
The Canada Border Services Agency (CBSA) is Canada's border and customs authority, responsible for clearing goods and travellers, assessing and collecting customs duties and taxes (including GST/HST on imports), and enforcing Canada's trade, safety and border rules. It administers the Customs Tariff, import declarations, valuation and origin, and trade agreements such as USMCA (CUSMA).
Importers declare goods to the CBSA and account for duties and taxes; the agency has modernised its systems under the CBSA Assessment and Revenue Management (CARM) initiative, which changes how importers register, post financial security and pay. CBSA also administers tariff classification (Canada's HS-based schedule), the various import taxes, and controls on regulated goods. For anyone importing into or exporting from Canada, the CBSA is the central authority whose declarations, duties, GST/HST collection and trade-agreement administration shape the cost and process of trade. Understanding CBSA procedures (and CARM) is essential to clearing goods and trading compliantly in Canada. It governs Canada's borders and trade.
CBSA governs every Canadian import and export — duties, GST/HST at import, valuation, origin and USMCA administration — and its CARM modernisation is changing how importers register, secure and pay. For traders in Canada, understanding CBSA procedures and CARM is fundamental to clearing goods and the cost of trade.
What does the CBSA do?
Clears goods, assesses and collects customs duties and GST/HST on imports, enforces trade and border rules, and administers trade agreements like USMCA.
What is CARM?
The CBSA Assessment and Revenue Management initiative modernising how importers register, post financial security and account for duties and taxes.