Certain businesses that will qualify as the “importer of record” may be liable to pay duties and taxes on e-commerce goods.
Upcoming changes to the customs law may affect importers, intermediaries, and third-party logistics providers that are involved in the import of e-commerce goods into Canada. Under these measures, intermediaries and third-party logistics providers may also be responsible for duties and taxes related to these shipments, along with owners and importers.
Source KPMG
