For Brokers and other service providers

This information is for any business offering broker, declarant and logistics services, including storage and transport of imports and exports.


There are nine new services or initiatives that may impact your business.

For the quick summary of what's changed, please watch the overview of the Act and the guide to the 10 services and initiatives.

The services and initiatives that may affect your business are listed below. Select the change you want to learn more about. For more detail, there are PDFs below which you can download. User guides, policy documents and forms for these changes are on Customs website.

Below, you’ll find some more information to help you prepare for the new Act. 

  • Provisional values: At a Glance - PDF -  FAQ
  • Importers guide - PDF
  • Notification to use Provisional Values - PDF
  • Application to use provisional values - PDF
  • Valuation rulings: At a Glance - PDF - FAQ
  • Compensatory interest and late payment penalties: At a Glance - PDF -  FAQ
  • Administrative penalties: At a Glance - PDFFAQ
  • Excise goods: At a Glance - PDF - FAQ
  • Administrative reviews: At a Glance - PDF - FAQ
  • Joint Border Management System: At a Glance - PDF -  FAQ
  • Storing business records: At a Glance - PDF - FAQ
  • Infringement Notice Scheme page
  • Infringement Notice Scheme - FAQ

If you prefer to look at all information by topic, visit the Information Library

There are also changes to existing functions that may affect your business.