With the new ACI eHBL, the freight forwarder is liable as per the Customs Act.  The freight forwarder must first register their carrier code with the CBSA to participate in eHBL.  If the freight forwarder still decides to authorize another party to send the information on their behalf they may do so. However, if errors happen caused by the other party filing on the freight forwarder's behalf, the freight forwarder is liable for fines (AMPS penalties).