An importer is responsible for the full payment of duties and taxes to CBSA.  This money can be paid directly by the importer or through a customs broker.  In order ensure payment CBSA requires security in the form of a bond either through an importer or a customs broker for the full amount of duties and taxes owed each month.  Security is posted in the form a bond that is in place for an importer.  There are various forms of security that CBSA has in place that are currently not mandatory but as we move forward into the world of CARM all importers will be required to post full security for duties and taxes owing to CBSA.  The OC is proud to partner with Moore Mclean for all Surety bond services.