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Integrated Import Declaration 027 – How and where should these payment modes be used in IID filing?

While generating IID, you have to fill the information in the payment mode window. 

There are three options:

  1. Declarant Direct – Custom Broker Pay for Duty and taxes on behalf of the Importer
  2. Importer Direct – Importer is paying for GST and Duty to CBSA
  3. GST Direct – Customs Broker is paying for Duty and Importer pays for GST


Payment of duties and taxes on imported commercial goods Memorandum D17-5-1.

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