As a result of their deliberations committees may make recommendations which they include in their reports for the consideration of the House of Commons or the Government. Recommendations related to this study are listed below.

Recommendation 1

That the Government of Canada ensure that the flow of commercial goods across Canada’s borders is not negatively affected by full implementation of the CBSA Assessment and Revenue Management system. In that regard, the Government should:

• implement measures designed to ensure that the Canada Border Services Agency allows stakeholders that are ready to participate in the CBSA Assessment and Revenue Management system on 13 May 2024 to do so, and permits stakeholders that are not ready to do so on that date to continue using the Canada Border Services Agency’s current systems –until they are ready to participate in the CBSA Assessment and Revenue Management system. If these measures are not possible, the Government should delay implementation of the CBSA Assessment and Revenue Management system;
• test all technologies underlying the CBSA Assessment and Revenue Management system adequately, and resolve any challenges as expeditiously as possible and prior to full implementation;
• allocate sufficient resources to support all Canadian firms, but especially those that are small or medium in size, as they transition to the CBSA Assessment and Revenue Management system; and
• consult with relevant stakeholders prior to developing a contingency plan to be implemented if the CBSA Assessment and Revenue Management system does not function as planned following its full implementation.

Recommendation 2

That the Government of Canada immediately take actions designed to inform Canadian stakeholders about the contingency plans in two areas: the shut down of the Canada Border Services Agency’s current Customs Automated Data Exchange – or CADEX –system on 26 April 2024; and the subsequent full implementation of the CBSA Assessment and Revenue Management system on 13 May 2024.

Recommendation 3

That the Government of Canada, until April 2025, permit importers of commercial goods into Canada to use their customs broker’s posted financial security so that their shipments can be cleared before duties and taxes are paid.

Recommendation 4

That the Government of Canada, when implementing the CBSA Assessment and Revenue Management system, take actions designed to ensure accuracy concerning assessments of the amount of duties and taxes payable in relation to commercial goods imported into Canada.

Recommendation 5

That the Government of Canada continue to consult relevant stakeholders concerning, as well as communicate with them about, the CBSA Assessment and Revenue Management system. Consultations and communications should be timely, inclusive and ongoing.