Goods are commercial when you bring them in for business use, to resell, or for work. CBSA (the Canada Border Services Agency) defines commercial goods as goods imported "for business use, resale or work (industrial, institutional, etc.)".

Commercial goods must be reported to CBSA when they arrive. CBSA then releases them (lets them leave the border), and the importer declares them in full ("accounts for" them) and pays the duties and taxes owing.

Sources: CBSA: Guide to importing commercial goods, Step 1; CBSA: Guide to importing commercial goods, Step 5 (Ship and report goods); CBSA: Guide to importing commercial goods, Step 6 (Release, account and pay)

Your business needs three things set up with the government. According to CBSA, every commercial importer needs:

• A business number (BN9): the 9-digit number from the Canada Revenue Agency.
• An import program account (RM): a 6-character account such as RM0001. Together with the business number it makes your 15-character importer number (BN15).
• A CARM Client Portal account: CBSA's online portal for importers.

If you use a customs broker, you also give the broker permission in the portal (this is called delegating authority). CBSA recommends enrolling in Release Prior to Payment (RPP) and posting financial security, so your goods can be released before you pay. CBSA does not allow a broker to register your business in the portal for you, but we can guide you through each step.

Sources: CBSA: Guide to importing commercial goods, Step 4 (CARM); CBSA: Register for the CARM Client Portal

No. Using a broker is your choice: CBSA's checklist tells importers to "decide whether you will use the services of a customs broker". If you do, only a licensed customs broker can account for your goods and pay the duties for you.

To appoint a broker, CBSA lists these steps:

1. Find a customs broker licensed by CBSA.
2. Sign a general agency agreement with the broker.
3. Give the broker permission (delegate authority) in the CARM Client Portal.
4. Enrol in Release Prior to Payment and post financial security (recommended).

Sources: CBSA: Guide to importing commercial goods, Step 4 (CARM); CBSA: Importer checklist; CBSA: Customs brokers

A customs broker deals with CBSA for you. A freight forwarder arranges the transport.

CBSA describes a customs broker as an agent that does business with CBSA on behalf of the owner or importer of the goods. Only a licensed customs broker may account for your goods and pay the duties as your agent. CBSA describes a freight forwarder as a person who, on behalf of owners, importers, shippers or consignees, has goods transported by one or more carriers.

UClear does customs clearance. After CBSA releases your goods, we can also arrange local delivery (drayage), so we work alongside your carrier or forwarder.

Sources: CBSA Memorandum D1-8-1: Licensing of customs brokers; CBSA Memorandum D3-4-2: Highway pre-arrival and reporting requirements (definitions)

Before you import. CBSA's checklist lists steps to complete before you import, including:

• finding out the country of origin of the goods
• checking whether the goods are controlled, regulated or prohibited by CBSA or another government department
• registering in the CARM Client Portal and getting your business number and importer account
• if you use a customs broker, delegating authority to the broker in the CARM Client Portal

Before the goods ship, CBSA's checklist also lists finding the 10-digit tariff code and duty rate, checking for other duties or taxes, getting documents such as invoices and certificates of origin, and determining the value for duty. Contacting us early lets us help with these steps.

Source: CBSA: Guide to importing commercial goods, Checklist

Yes. A business based outside Canada can be the importer.

CBSA says the steps are:

1. Contact the Canada Revenue Agency (CRA) to get a 9-digit business number (BN9).
2. Register in the CARM Client Portal.
3. Enrol in the import program to get your importer number (BN15).

To have goods released before paying, you need to enrol in Release Prior to Payment and post financial security. We can guide you through each step.

Sources: CBSA: Guide to importing commercial goods, Step 4 (CARM); CBSA: Guide to importing commercial goods, Step 6 (Release, account and pay)

On CBSA's website. It has a step-by-step guide to importing commercial goods, an importer checklist, and pages on CARM. You can also call CBSA's Border Information Service at 1-800-461-9999 (within Canada and the United States). Official links are listed at the end of this page.

Sources: CBSA: Step-by-step guide to importing commercial goods; CBSA: Border Information Service

Usually an invoice and the carrier's transport document, plus any permits your goods need. CBSA lists:

• Invoice: the seller's commercial invoice, or a Canada Customs Invoice (Form CI1).
• Transport document: the cargo control document from your carrier (for example, the bill of lading or air waybill).
• Permits, if required: any permits, certificates or licences from other government departments.

If you want a lower duty rate under a trade agreement, you also need proof of origin, such as a valid CUSMA certification of origin.

Sources: CBSA: Guide to importing commercial goods, Step 6 (Release, account and pay); CBSA: Guide to importing commercial goods, Step 3 (Duties and taxes)

Enough detail for CBSA to know exactly what was sold, by whom, to whom and for how much. The invoice must be in English or French. CBSA requires, among other details:

• the seller (vendor), the buyer (purchaser) and the consignee (who receives the goods), with names and addresses
• the date the goods began their continuous journey to Canada, and how they are shipped
• the country of origin, and any country the goods passed through on the way (transhipment)
• the terms of sale and payment, and the currency
• the number of packages, and the net and gross weight
• a description of each item, with quantity, unit price and total
• the total price paid or payable

If the goods are not new, the invoice must say so. If nothing is paid for an item, it should show N/A. CBSA does not review or approve invoices in advance, so it is up to you to make sure they are complete.

Source: CBSA Memorandum D1-4-1: Invoice requirements

Yes, if your invoice has all the required information. If your invoice only shows the buyer, seller, price and an accurate description with quantity, you can add a Form CI1 (Canada Customs Invoice) to supply the rest. A fully completed CI1 can also be used on its own.

Source: CBSA Memorandum D1-4-1: Invoice requirements

PARS lets your broker send the information CBSA needs to release your goods before they arrive, so CBSA can review it in advance. PARS stands for Pre-Arrival Review System.

The information can be sent up to 45 calendar days before the goods arrive. When the shipment arrives, a CBSA officer decides to release the goods or refer them for examination, and can ask for more information.

Source: CBSA Memorandum D17-1-4: Release of commercial goods

Yes. If the release information is not on file with CBSA when the goods arrive, CBSA holds the goods until it is sent and processed. Ask your supplier to send the invoice and transport documents to us as early as possible, so we can send the release information ahead of time.

Source: CBSA Memorandum D17-1-4: Release of commercial goods

Six years from the date the goods were imported.

This includes records on origin, marking, purchase, importation, costs, value, payment, and sale or disposal in Canada, such as invoices and proof of payment. Keep them at your place of business in Canada, unless CBSA approves another location (you ask for this in the CARM Client Portal). Electronic records are fine if they can be traced back to the original documents and you can produce a readable copy when asked.

Source: CBSA Memorandum D17-1-21

It is the 10-digit code that identifies your product in Canada's Customs Tariff. It is often called the tariff code or HS code.

The digits are built up in layers:

• First 6 digits: the international Harmonized System (HS) code, used by many countries.
• Next 4 digits: unique to Canada. In the example 9507.90.10.00, "10" is the tariff item and "00" is the statistical suffix.

The code and the country of origin decide your duty rate.

Sources: CBSA: Guide to importing commercial goods, Step 3 (Duties and taxes); CBSA: Guide to importing commercial goods, Step 2

You, the importer. CBSA states that the importer is ultimately responsible for the accounting documentation, even when an agent such as a broker prepares it. We recommend the right code based on the product information you give us and declare it for you, so accurate descriptions, materials and uses matter.

Source: CBSA: Customs brokers

You could pay the wrong amount of duty, and you may have to correct it. If you have reason to believe the tariff classification was wrong, CBSA says you must generally correct it within 90 days. Late corrections can lead to AMPS penalties (fines), and if you owe more, you pay the difference plus interest. Tell us right away if you notice a mistake.

Source: CBSA: Guide to importing commercial goods, Step 7 (Corrections and adjustments)

Yes. You can ask CBSA for a written decision before you import.

An advance ruling gives your goods a 10-digit tariff classification number, or decides whether they qualify as originating under a trade agreement. It is binding between CBSA and the person it is issued to. National customs rulings cover valuation, origin for non-trade-agreement rates, and country of origin marking. You can apply through the CARM Client Portal, or by email or mail. Ask us if your product is hard to classify.

Source: CBSA: Advance rulings and national customs rulings

First the duty is calculated on the value of your goods, then GST is calculated on the value plus the duty. CBSA's steps are:

1. Find the tariff classification number for the goods.
2. Find the tariff treatment and duty rate for that number and the country of origin.
3. Work out the value for duty in Canadian dollars.
4. Calculate the duty.
5. Calculate GST on the value for duty plus the duty.

CBSA's example: goods bought for US$100, with an exchange rate of US$1 = CAN$1.37, have a value for duty of CAN$137.00. At a 4% duty rate, the duty is $5.48. GST of 5% on $142.48 ($137.00 + $5.48) is $7.12. Total duty and GST: $12.60. Most duty rates are a percentage of the value, but some are a fixed amount per unit.

Sources: CBSA: Guide to importing commercial goods, Step 3 (Duties and taxes); Customs Tariff T2026-2 (PDF)

It is the value CBSA uses to calculate your duty, in Canadian dollars. CBSA says that in most cases it is based on the price you paid the seller.

The Customs Act sets out six ways to calculate it. You start with the first method and move to the next only if it does not apply. If your purchase has unusual terms, tell us so we can check the value.

Sources: CBSA: Guide to importing commercial goods, Step 3 (Duties and taxes); CBSA Glossary

The rate for the day your goods were shipped. CBSA uses the exchange rate based on the date of direct shipment to convert the invoice value to Canadian dollars.

Source: CBSA: Guide to importing commercial goods, Step 3 (Duties and taxes)

Most imported goods pay GST at the border. The CRA says goods you import are subject to the GST (or the federal part of the HST), except for goods listed as non-taxable importations, such as certain zero-rated goods like prescription drugs.

GST is calculated on the Canadian dollar value of the goods, including duty and excise tax, and is collected at the time of import. CBSA's example uses a GST rate of 5%. If your business is registered for GST, you can generally claim back the GST paid on imported goods as an input tax credit.

Sources: CRA: GST/HST on imports and exports; CBSA: Guide to importing commercial goods, Step 3 (Duties and taxes)

Businesses registered for QST generally do not pay it at the border on goods for their business. Revenu Québec says no QST is paid at customs when both conditions are met: the goods are brought into Québec from outside Canada only for use in your commercial activities, and you can claim an input tax refund for the QST. Otherwise, you report the QST in your QST return. For consumers, QST is collected when the goods go through customs.

Source: Revenu Québec: Imports of tangible personal property

Sometimes. Some goods pay extra amounts on top of regular duty:

• Excise duties: charged on certain goods, most commonly alcohol and tobacco products.
• Excise tax: a federal tax on specific goods.
• Anti-dumping and countervailing duties: under the Special Import Measures Act, which protects Canadian industry from harm caused by dumped or subsidized imports.
• Surtaxes: an extra tax on certain goods, set by a government order (a surtax order).

These measures change, so check before you buy.

Sources: CBSA: Guide to importing commercial goods, Step 3 (Duties and taxes); CBSA: Special Import Measures Act (SIMA)

Often, yes. CBSA accepts refund requests up to four years from the date the goods were accounted for. Reductions are credited to your CARM Client Portal account. Send us the details as soon as you notice.

Source: CBSA: Guide to importing commercial goods, Step 7 (Corrections and adjustments)

Yes. Send us the product description, its value and the country it comes from through the quote form.

Source: CBSA: Guide to importing commercial goods, Step 3 (Duties and taxes)

A commercial shipment worth CAD $3,300 or less. For customs, a low value shipment (LVS) is one with a value for duty of CAD $3,300 or less. This limit applies under CUSMA (the Canada-United States-Mexico Agreement), which came into force on July 1, 2020. Shipments above that amount follow the standard rules.

Source: CBSA: CUSMA low value shipments

Yes, there is less paperwork. For commercial goods worth $3,300 or less:

• CBSA still needs invoice information to release the goods.
• A customs invoice is not required for the final declaration.
• You do not need proof of origin to claim a free trade agreement rate.

You must still keep your records, such as the commercial invoice. Rules change, so we confirm what applies to your shipment.

Source: CBSA: CUSMA low value shipments

Usually yes. Only very small shipments are free:

• Courier, from the U.S. or Mexico: $40 or less pays no duty or tax. Over $40 up to $150, no duty, but taxes apply.
• Courier, from any other country: $20 or less pays no duty or tax.
• Mail, from any country: $20 or less pays no duty or tax.

Some goods are exceptions, such as alcohol, cannabis products, cigars, cigarettes, tobacco and publications.

Source: CBSA: CUSMA low value shipments

No. CBSA says a shipment worth more than $3,300 cannot be divided into smaller shipments to qualify for the Courier Low Value Shipment Program. The whole shipment must be handled as one transaction.

Source: CBSA Memorandum D17-4-0: Courier Low Value Shipment Program

It is a simpler way for approved couriers to clear shipments worth $3,300 or less. CBSA says the program streamlines reporting, release and accounting for qualifying goods brought in by an authorized courier. Goods that are regulated, controlled or prohibited cannot go through it. Ask your courier whether it will clear your shipment this way. If you want a broker to clear it instead, talk to us before the shipment goes out.

Sources: CBSA Memorandum D17-4-0: Courier Low Value Shipment Program; CBSA: Courier Low Value Shipment Program

Yes, for commercial imports through the courier program. CBSA says commercial importers must register in the CARM Client Portal and post financial security to get Release Prior to Payment for goods imported through the Courier Low Value Shipment Program. The importer's business number is used on the declaration.

Source: CBSA Memorandum D17-4-0: Courier Low Value Shipment Program

Our fees depend on the type of shipment, the number of product lines on the declaration and how often you ship. Tell us about your shipments in the quote form and we will send you a quote.

Goods for your own use, not for sale or for a business. CBSA calls these casual goods: goods imported other than for sale, or for commercial, industrial, occupational, institutional or similar use.

For example, if you live in Canada and buy goods from a seller abroad for your own use, and a courier ships them to you, that is a casual (personal) shipment.

Sources: CBSA: Importing casual goods by courier; CBSA Customs Notice 25-01

No. CBSA says people importing non-commercial (casual) goods are not required to have, and will not be issued, an importer number (BN15).

Source: CBSA Customs Notice 25-01

Yes. Under section 9 of the Customs Act, you can authorize a licensed customs broker to declare the goods and pay the duties and taxes for you. The exception is personal goods that come in through the Courier Low Value Shipment Program, which the courier clears.

Source: CBSA Customs Notice 25-01

Yes. CBSA says you do not have to use a customs broker. You can declare and pay the duties and taxes yourself at a CBSA office. Bring the shipment tracking number, the invoice or receipt, and personal identification. If someone else does it for you, CBSA requires a letter of authorization and a photocopy of your identification.

Source: CBSA: Importing casual goods by courier

The same duty rates as any import, plus sales taxes. Small courier shipments are free: $20 or less from any country, or $40 or less from the U.S. or Mexico, pay no duty or tax, with exceptions such as alcohol and tobacco. Above those amounts, duties and taxes can apply.

Source: CBSA: CUSMA low-value shipment thresholds

For goods coming by truck, plane or ship, or by courier when worth more than CAD $3,300: the invoice or receipt, the country where each item was made, and the shipping document (bill of lading, air waybill or courier tracking number). You also sign a written authorization so we can act for you with CBSA. Courier shipments worth CAD $3,300 or less go through the courier’s low value program and are cleared under the courier’s own account. If you are moving to Canada, coming back to live in Canada, receiving an inheritance or a seasonal resident, CBSA requires you to declare your goods in person where you first arrive, on Form BSF186.

Sources: CBSA Memorandum D17-1-3: Casual goods; CBSA Customs Notice 25-01: Commercial or casual goods; CBSA Memorandum D17-4-0: Courier Low Value Shipment Program; CBSA Memorandum D1-6-1: Authority to act as an agent

No. Duties and taxes go to the government. Brokerage fees are what a courier or broker charges for clearing your shipment. CBSA states that clearance fees charged by couriers and customs brokers are separate from duties and taxes. Confirm the services and fees with your broker before you go ahead.

Source: CBSA: Importing casual goods by courier

CARM is CBSA's system for assessing and collecting duties and taxes on commercial imports. The name stands for CBSA Assessment and Revenue Management.

Since October 21, 2024, it has been CBSA's official system of record for duties and taxes. Importers use the CARM Client Portal to see their monthly statement and to make payments.

Sources: CBSA: CARM features and benefits; CBSA: Commercial import payments

Each person creates their own sign-in, then registers or joins the business. CBSA's steps:

1. Create your own sign-in credential and user profile. Every portal user needs their own.
2. Choose "Register my business". The first person to register the business automatically becomes the business account manager. CBSA recommends adding a second business account manager as a backup.
3. If you do not have an import program (RM) account, you can enrol while registering.
4. Give your customs broker permission in the portal (delegate authority). Employees can request access to their employer's account.
5. Consider enrolling in Release Prior to Payment and posting financial security.

Customs brokers cannot register their client's business on the client's behalf.

Sources: CBSA: Register for the CARM Client Portal; CBSA: Guide to importing commercial goods, Step 4 (CARM)

Because the broker cannot file your declaration until you give permission. CBSA states that a customs broker cannot submit a Commercial Accounting Declaration for an importer until the importer delegates authority in the CARM Client Portal.

Source: CBSA: CARM features and benefits

RPP lets CBSA release your goods before you pay the duties and taxes. Financial security is an amount of money or a bond posted to make sure the duties and taxes are paid.

If you use a customs broker, CBSA strongly recommends enrolling in RPP. To use it, you:

• enrol in RPP in the CARM Client Portal
• post the financial security amount CBSA calculates (based on your highest monthly balance owing in the past 12 months)
• account for your goods within the required time
• pay all duties and taxes in full by the payment due date

Without RPP, duties and taxes must be paid when the goods are released.

Sources: CBSA: Guide to importing commercial goods, Step 6 (Release, account and pay); CBSA: Release Prior to Payment; CBSA: Set up your business to import; CBSA Memorandum D17-5-2: Financial security; CBSA: Commercial import payments

The CAD is the final customs declaration for your goods. It is the digital document used to account for imported goods in CARM, and it replaced the old B3 customs form and the B2 adjustment request. CARM calculates the duties and taxes from the information on the CAD. Filing the CAD does not affect when your goods are released.

Source: CBSA: CARM features and benefits

Once a month, if you use Release Prior to Payment. Your Statement of Account is posted in the CARM Client Portal on the 25th of each month. Payment is due 10 weekdays (holidays included) after the 17th of the month, as set by CBSA. Without Release Prior to Payment, duties and taxes are paid at the time of release.

Sources: CBSA: Commercial import payments; CBSA: CARM features and benefits; CBSA Memorandum D17-5-1

You may be charged penalties and interest. CBSA states that payments received after the due date may incur penalties and interest, and collection steps may follow. If a payment is still unpaid after 30 days, CBSA issues a notice of arrears and sends the account to the Canada Revenue Agency for collection.

Source: CBSA: Commercial import payments

MFN is the normal duty rate. Preferential rates are lower rates you can get under a trade agreement.

CBSA says the Most-Favoured-Nation (MFN) rate applies to goods from all countries except Belarus, North Korea and Russia. Goods from those three countries pay the General Tariff instead. Reduced rates apply when goods qualify under one of Canada's trade agreements or programs, and you need valid proof of origin to claim them.

Sources: CBSA: Guide to importing commercial goods, Step 3 (Duties and taxes); Customs Tariff T2026-2 (PDF)

Goods that qualify as made in the U.S. or Mexico can get lower or free duty rates under CUSMA, the trade agreement between Canada, the United States and Mexico. They use the United States Tariff (UST) or the Mexico Tariff (MXT). To claim them, you must have a valid CUSMA certification of origin. To claim the United States Tariff, the goods must also be shipped directly from the United States.

Sources: CBSA: Guide to importing commercial goods, Step 3 (Duties and taxes); CBSA: CUSMA

Canada has lower duty rates for goods from many countries. Whether one helps depends on your product and where it was made. Canada has free trade agreements in force with:

• the United States and Mexico (CUSMA)
• the European Union (CETA) and the United Kingdom
• the CPTPP countries (Comprehensive and Progressive Agreement for Trans-Pacific Partnership), such as Japan and Vietnam
• Chile, Colombia, Costa Rica, Honduras, Israel, Jordan, Korea, Panama, Peru and Ukraine
• the EFTA countries (European Free Trade Association): Iceland, Norway, Switzerland and Liechtenstein

The Customs Tariff also has its own rates for Australia and New Zealand, the Commonwealth Caribbean, and developing countries under the General Preferential Tariff (GPT) and the Least Developed Country Tariff (LDCT).

Sources: Trade Commissioner Service: Canada's free trade agreements; Customs Tariff T2026-2 (PDF); CBSA: Guide to importing commercial goods, Step 3 (Duties and taxes)

Not always. For customs, the country of origin is the country where the goods were grown, produced or manufactured. To get a trade agreement rate, the goods must also qualify as "originating" under that agreement's own rules. If you are unsure, CBSA can issue an advance ruling on origin.

Sources: CBSA Memorandum D1-4-1: Invoice requirements; CBSA: Advance rulings and national customs rulings

The shipment’s cargo and transport details, sent electronically before arrival. CBSA calls this advance commercial information (eManifest). CBSA must receive and validate it:

• Truck: at least 1 hour before reaching the border.
• Rail: at least 2 hours before reaching the border.
• Air: at least 4 hours before arrival, or at departure if the flight is shorter than 4 hours.
• Marine: 24 to 96 hours before arrival or before loading, depending on the goods and where they come from.

Freight forwarders must also send data for consolidated freight. The carrier reports the goods, and we send the release information for you, so give your carrier accurate shipment details.

Sources: CBSA: Commercial reporting requirements (eManifest); CBSA: Guide to importing commercial goods, Step 5 (Ship and report goods)

The carrier reports the goods to CBSA, we send the release information, and a CBSA officer decides. The officer can release the goods, refer them for examination, or ask for more information. Once all requirements are met and the goods can be admitted, they are released and can continue to their destination.

Sources: CBSA Memorandum D17-1-4: Release of commercial goods; CBSA: Guide to importing commercial goods, Step 5 (Ship and report goods)

It depends on the shipment. CBSA does not publish a standard time. Goods that are not reported correctly may be delayed, and a hold or an examination adds time. If the release information is not on file when the goods arrive, they are held until it is processed, so sending complete information before arrival gives the best chance of a quick release.

Sources: CBSA: Guide to importing commercial goods, Step 5 (Ship and report goods); CBSA Memorandum D17-1-4: Release of commercial goods

To check that the shipment follows the rules. CBSA says it may hold or examine goods to:

• check that the description, value, quantity and markings match the invoice
• meet the requirements of other government departments, such as meat inspections or import permits
• detect prohibited, restricted or smuggled goods

If goods cannot be admitted, CBSA may refuse entry or seize them.

Source: CBSA: Guide to importing commercial goods, Step 5 (Ship and report goods)

Contact us right away with the shipment details. We will find out what CBSA needs, help you provide it, and keep you updated. CBSA notes that examination costs are usually charged by the shipping industry and passed on to the importer, so respond quickly.

Source: CBSA: Guide to importing commercial goods, Step 5 (Ship and report goods)

It depends on timing. A correction is a change to your declaration (CAD) made before the payment is due. It carries no penalty, and each correction creates a new version of the CAD. An adjustment is a change made after the payment is due. If it results in an amount owing, a penalty or interest may apply.

Sources: CBSA: CARM features and benefits; CBSA: Guide to importing commercial goods, Step 7 (Corrections and adjustments)

Yes. CBSA may verify and adjust the country of origin, value for duty and tariff classification of your imports for up to four years. That is one reason you keep your records for six years. If CBSA asks you for documents, answer by the deadline and contact us right away.

Sources: CBSA: Guide to importing commercial goods, Step 7 (Corrections and adjustments); CBSA Memorandum D17-1-21

Fines CBSA can charge for breaking customs rules. CBSA issues them under the Administrative Monetary Penalty System (AMPS) to commercial clients, including importers, brokers, carriers and freight forwarders. Accurate documents, the right tariff code, a correct origin claim and on-time payment reduce your risk.

Source: CBSA: Administrative Monetary Penalty System

Tell us right away. CBSA says that if you have reason to believe the origin, tariff classification or value for duty was wrong, you must generally correct it within 90 days. Before the payment due date this is a correction with no penalty; after it, an adjustment, and AMPS penalties can apply if it is not made within 90 days of finding the error.

Source: CBSA: Guide to importing commercial goods, Step 7 (Corrections and adjustments)

You can ask CBSA to review it. If CBSA has issued a decision (a notice of determination or re-determination) on the origin, tariff classification, value for duty or marking of your goods, you can file a request for re-determination with the President of CBSA under section 60 of the Customs Act. Advance rulings can be reviewed the same way.

• File within 90 days of the notice.
• All amounts owing must be paid first, or acceptable security given.
• Commercial importers file through the CARM Client Portal; CBSA’s e-appeal form is the alternative.

If you disagree with CBSA’s decision on your request, you can appeal to the Canadian International Trade Tribunal (CITT) within 90 days of the notice of that decision. The CITT hears appeals on tariff classification, value for duty and origin.

Sources: CBSA Memorandum D11-6-7: Requests for re-determination; Canadian International Trade Tribunal: File an appeal

Often yes, without customs duty. Under tariff item 9993.00.00, goods imported temporarily can enter free of customs duty if they are not imported for sale, lease, or further manufacturing or processing in Canada. You state how the goods will be used when they arrive, the quantity must be reasonable for that use, and you must intend to export them.

The goods can stay only for a limited time. After that they must be exported, destroyed under CBSA supervision, or have duty paid on them. CBSA may ask for a security deposit. GST/HST is decided separately: depending on the goods, it may be fully relieved, partly relieved or not relieved at all.

Temporary imports are documented on Form BSF865, Temporary Admission Permit, in the CARM Client Portal, or on an ATA Carnet (an international customs document for temporary imports). A carnet cannot be used for goods coming in for repair.

Source: CBSA Memorandum D8-1-1: Temporary importation (tariff item 9993.00.00)

Usually not, if they come back unchanged. Goods that originate in Canada (tariff item 9813.00.00), or that were imported and accounted for before (tariff item 9814.00.00), can return free of customs duty if, while abroad, they were not increased in value, improved in condition or combined with any other article.

Goods that were repaired, altered or processed abroad do not qualify under these items (see the next question). If you received a refund or drawback of duty when the goods left Canada, that amount must be paid back. GST/HST relief is a separate question and does not follow automatically from the duty relief.

Describe the goods in enough detail on your documents to show they are the same goods that left Canada. A proof of export, such as Form E15 or BSF407, can support this.

Sources: CBSA Memorandum D8-2-27: Canadian goods temporarily exported and returned; Customs Tariff T2026-2 (PDF)

It depends on where the repair was done. Goods returned after repair or alteration in certain countries are free of customs duty under tariff item 9992.00.00, whether or not the repair was under warranty. The T2026-2 tariff lists these countries: the United States, Mexico, Chile, Colombia, Costa Rica, Honduras, Israel or another CIFTA beneficiary, Jordan, Korea, Panama, Peru, EU countries or other CETA beneficiaries, and CPTPP countries.

For repairs done anywhere else, the goods are generally dutiable on their value unless they qualify for full or partial relief. Under some relief programs, duty and GST/HST apply only to the value of the repair work. These require acceptable proof of export and an invoice that fully describes the foreign repair work and its cost.

Goods returned after a warranty repair can be free of GST/HST.

Sources: CBSA Memorandum D8-2-10: Goods returning to Canada after repair outside Canada; CBSA Memorandum D8-2-1: Canadian Goods Abroad Program; Customs Tariff T2026-2 (PDF)

Some can. The Customs Tariff has special tariff items for samples used to get orders:

• Tariff item 9991.00.00: samples from any country, if the duties and taxes on them would total $2 or less, they are used only to solicit orders for goods supplied directly from abroad, and there is no more than one sample of each kind in a shipment (with exceptions for foodstuffs, non-alcoholic beverages, perfumes and chemical products).
• Tariff item 9990.00.00: commercial samples imported from the countries listed in the tariff (including the United States, Mexico and CPTPP countries), worth not more than US$1 each, or marked, torn or perforated so they can only be used as samples. You need an invoice, bill of lading or supplier statement showing their value.
• Tariff item 9936.00.00: apparel samples used by a business in Canada that designs apparel or fabrics, to develop sketches, patterns or manufacturing details. GST/HST applies, and the samples cannot be sold, exchanged or traded in Canada.

Other commercial samples may qualify as temporary imports (see above).

Sources: CBSA Memorandum D8-2-8: Samples of negligible value; CBSA Memorandum D8-2-14: Apparel samples; CBSA Memorandum D8-1-1: Temporary importation (tariff item 9993.00.00); Customs Tariff T2026-2 (PDF)

Yes, through two CBSA programs:

• Customs bonded warehouses: licensed, privately operated facilities where, with a few exceptions, goods are stored without paying customs duty, excise or GST/HST. You pay when the goods are released into Canada; goods exported from the warehouse are not charged. Goods can generally stay up to four years. They cannot be further manufactured there, but packing, labelling, testing and similar handling are allowed.
• Duties Relief Program: lets a licensed importer defer duties on imported goods that will be exported, either in the same condition or after being used to make other goods. The goods must be exported within four years of release. You apply on Form K90.

If you already paid duty on goods you later export, a duty drawback claim may get it back.

Sources: CBSA Memorandum D7-4-4: Customs bonded warehouses; CBSA Memorandum D7-4-1: Duties Relief Program

Yes. CBSA's checklist tells importers to check whether their goods are controlled, regulated or prohibited by CBSA or by any other government department or agency. These rules apply on top of duty, so confirm them before you ship.

Source: CBSA: Importer checklist

Yes. The Customs Tariff lists goods that cannot be imported (tariff items 9897.00.00, 9898.00.00 and 9899.00.00), and some goods are limited by quotas. If you are not sure about your product, ask us before you buy.

Source: Customs Tariff T2026-2 (PDF)

Often, yes. CBSA's checklist tells importers to mark and label the goods properly. For some goods this includes country of origin marking, and CBSA can issue a ruling on how your goods must be marked. Ask us about your product.

Sources: CBSA: Importer checklist; CBSA: Advance rulings and national customs rulings

Send us the product description through the quote form or call us. We will tell you what to check before you ship.

Source: CBSA Import Guide: Checklist

Customs clearance for imports into Canada, from start to finish. That covers business imports, low value shipments (CAD $3,300 or less) and personal shipments. We:

• prepare and send your customs declarations to CBSA
• find the right tariff code for your products
• guide you through your importer account (RM) and CARM registration
• help arrange the security bond for CARM
• prepare duty drawback claims (refunds of duty on goods later exported)
• arrange local delivery after release (drayage)
• give you an online portal to follow your shipments

Our focus is clearing imports into Canada. After release, we can coordinate local delivery (drayage), quoted per delivery. Your carrier or forwarder handles other transport, storage and exports.

Yes. Fill in our Become a client form and we will tell you what to set up before your first shipment arrives.

Fill in the quote form on this page or call 514-556-3456. A person replies by email.

Every quote is based on the type of shipment (business import, low value shipment or personal shipment), how many product lines your declarations usually have, how often you ship, and any extra services. Tell us about your shipments in the quote form and we will send you a quote. Our fees are separate from the duties and taxes owed to CBSA.

Press Become a client and answer the questions step by step. Then review the agency agreement and trading conditions and send them to us. We will review everything and set up your account.

The 9-digit number the Canada Revenue Agency gives your business. You need it to import.

Source: CRA: Business number for importing and exporting

Your import account. It is your 9-digit business number plus an add-on such as RM0001, making a 15-character number.

Source: CBSA Step-by-step guide to importing: Set up your business to import

The Canada Border Services Agency. It administers the laws on which people and goods may enter or leave Canada, and collects the duties and taxes on imported goods.

Source: CBSA: What we do

CBSA Assessment and Revenue Management: CBSA's online system for calculating and collecting duties and taxes on business imports.

Source: CBSA: CBSA Assessment and Revenue Management (CARM)

CBSA's website for importers. You use it to register, give your broker permission, post security, see statements and pay.

Source: CBSA Step-by-step guide to importing: Set up your business to import

The first person to register your business in the CARM Client Portal automatically becomes the business account manager. CBSA recommends naming a second one as a backup.

Source: CBSA: Register for the CARM Client Portal

Commercial Accounting Declaration: the final customs declaration for your goods in CARM. It lists the goods, their tariff codes, values and the duties and taxes owed.

Source: CBSA Step-by-step guide to importing: Release, account and pay duties and taxes

Release Prior to Payment: lets CBSA release your goods before you pay the duties and taxes. You enrol and post financial security in the CARM Client Portal.

Source: CBSA: Release Prior to Payment

An amount of money or a bond posted to make sure the duties and taxes owing on imported goods are paid. You need it to have goods released before you pay (Release Prior to Payment).

Sources: CBSA Glossary; CBSA: Release Prior to Payment

The seller's bill of sale, or another acceptable document, that gives the information CBSA requires at import.

Sources: CBSA Glossary; CBSA Memorandum D1-4-1: Invoice requirements

The Canada Customs Invoice. You can use it on its own, or to add details your commercial invoice is missing.

Source: CBSA Memorandum D1-4-1: Invoice requirements

A transport document for a shipment. CBSA lists the bill of lading, waybill, manifest or cargo control document as the documents that detail the cargo being shipped.

Source: CBSA Memorandum D3-4-2: Highway pre-arrival and reporting requirements

The value in Canadian dollars on which duty is calculated, under the Customs Act. In most cases it is based on the price you paid the seller.

Sources: CBSA Glossary; CBSA: Guide to importing commercial goods, Step 3 (Duties and taxes)

The 10-digit classification number given to goods in the Customs Tariff. It sets your duty rate. Also called the tariff code or HS code.

Sources: CBSA Glossary; CBSA: Guide to importing commercial goods, Step 3 (Duties and taxes)

Most-Favoured-Nation tariff: the normal duty rate. It applies to goods from all countries except Belarus, North Korea and Russia.

Source: CBSA: Guide to importing commercial goods, Step 3 (Duties and taxes)

The Canada-United States-Mexico Agreement. Goods that qualify as made in those countries can pay less or no duty.

Source: CBSA: Canada-United States-Mexico Agreement (CUSMA)

An extra tax on certain imported goods, set by a government order (a surtax order).

Source: CBSA: Guide to importing commercial goods, Step 3 (Duties and taxes)

The Special Import Measures Act. It protects Canadian industry from harm caused by dumped or subsidized imports, through anti-dumping and countervailing duties.

Source: CBSA: Special Import Measures Act (SIMA)

Pre-Arrival Review System: lets your broker send release information to CBSA up to 45 days before the goods arrive, so CBSA can review it in advance.

Source: CBSA Memorandum D17-1-4: Release of commercial goods

Administrative Monetary Penalty System: the system CBSA uses to fine businesses that do not follow customs rules.

Source: CBSA: Administrative Monetary Penalty System (AMPS)

The person or business named as the importer on the customs declaration. It is responsible for obligations after accounting, such as keeping records, correcting declarations and paying duties owed.

Source: CBSA Memorandum D11-6-11