It’s important to note that there are three payment options for duties and taxes on imported commercial goods: Declarant Direct, Importer Direct, and GST Direct.

Under Declarant Direct, the custom broker pays for duty and taxes on behalf of the importer. Under Importer Direct, the importer is responsible for paying GST and duty to CBSA. Under GST Direct, the customs broker pays for duty while the importer pays for GST. For further information, please refer to Memorandum D17-5-1 on the Payment of Duties and Taxes on Imported Commercial Goods, available on the CBSA website.