A one-page reference for Canadian importers operating under the post-January 2026 regime
Covers the five operational checks every Canadian importer should confirm now that Section 17 liability and CARM enforcement are active: importer-of-record identification, verification-priority exposure, broker reconciliation, classification documentation, and correction routines.
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What's inside
Know who is named as importer of record
Confirm your verification-priority exposure
Reconcile broker invoices against your CARM Statement of Account
Document the basis for tariff classification on high-volume SKUs
Establish a correction-and-record-keeping routine
Who this is for
Owners and operators of Canadian importing businesses.
Finance leaders responsible for customs duty and ITC claims.
Accountants and bookkeepers serving importer clients.
Customs and trade compliance professionals.
About this checklist
This checklist is a companion to the full analysis of Section 17, CARM enforcement data, and the four-year reassessment window. Every figure and obligation referenced in the checklist is sourced in the article. Read the full analysis →