Importing Info-Guide

The Importing Info-Guide is designed to help you navigate through the federal and territorial programs, services and regulations that may apply to individuals and businesses starting to import in Yukon. The selected items provide a helpful overview of the programs, services and regulations in a related area. This blended product of both federal and territorial information is developed to answer a growing demand for strategic information by business people.

TABLE OF CONTENTS

1. Information Services
1.1 Importing Goods Into Canada
1.2 Automated Customs Information Service (ACIS)
1.3 Customs Automated Data Exchange
1.4 Trade Data and Statistics
1.5 Trade Data Online

2. International Trade
2.1 North American Free Trade Agreement (NAFTA)
2.2 NAFTA Advance Rulings Program

3. Regulations
3.1 Duty Deferral Program - Duty Drawbacks
3.2 Import Permits - Export and Import Permits Act
3.3 Business Number
3.4 Tariff Classification of Imported Goods
3.5 Temporary Importation/Exportation Programs
3.6 Valuation of Imported Goods
3.7 Protective Measures for Canadian Products Against Unfair Foreign Competition
3.8 Labeling

4. Import Services
4.1 Customs Brokers
4.2 Freight Forwarders

1. Information Services

1.1 Importing Goods Into Canada - Canada Border Services Agency (CBSA)
This Web page can answer many of your questions if you are a business that imports commercial goods into Canada. If you are a small business or new importer, visit the SME Information Centre for useful tools and simplified Step--by-Step Guide to Importing.

Step-by-Step Guide to Importing
CBSA created a step-by-step guide to help small and medium enterprises (SMEs) that import goods occasionally or are importing for the first time. This tool demystifies the process of importing commercial goods into Canada.

The various steps of the guide are found under the following topics:

• Before importing
• Tariff classification, rate of duties and taxes
• Importing
• Adjustments and records
• Trade incentives and other information
• Appendix of Client Services Offices

For further information, call the Canada Border Services Agency's Automated Customs Information Service at 1-800-461-9999, see the document Step-by-Step Guide to Importing or visit the Web site http://www.cbsa-asfc.gc.ca/sme/stepbystep/import/menu-e.html

1.2 Automated Customs Information Service (ACIS) - Canada Border Services Agency (CBSA)
ACIS is a computerized, 24-hour telephone service that automatically answers all incoming calls and provides general customs information. With the help of a touch-tone telephone, clients can hear recorded information. If you are calling during office hours and need additional information on a particular topic, you can press "0" to speak to an agent.

For further information about Customs, please call 1-800-461-9999, see the document Border Information Service - BIS or visit CBSA's Web site at http://www.cbsa.gc.ca/menu-e.html

1.3 Customs Automated Data Exchange - (CADEX) - Customs Declaration - CUSDEC - Canada Border Services Agency (CBSA)
CADEX and CUSDEC are electronic data interchange (EDI) systems which Canada Border Services Agency offers allowing importers and brokers to file customs accounting documents (B3 forms) electronically.

CADEX and CUSDEC also offer centralized accounting privileges, and can send accounting information to clients. Other features include data transmission for notification of customs release, overdue entries and classification. The system also includes electronic bulletins, as well as information on tariffs, GST and excise tax rate changes on commodities.

For further information, call 1-800-959-5525 or see the document Customs Automated Data Exchange - CADEX - and Customs Declaration - CUSDEC.

1.4 Trade Data and Statistics - Statistics Canada
Statistics Canada maintains records related to sales, inventories and operating data for retail and wholesale businesses and the number of and value of new motor vehicles sold in Canada.  Statistics Canada also maintains detailed trade data by commodity or industry and records related to exports and imports on a custom basis.

The on-line catalogue of products and services is available at http://www.statcan.ca/english/search/ips.htm, see the document Trade Data and Statistics or visit the Web site http://www.statcan.ca

1.5 Trade Data Online - Industry Canada (IC)
Through the Internet, Trade Data Online provides detailed information on Canadian and U.S. imports, exports and trade balances - in terms of dollars or percentages - with 200 countries for over 5,000 commodities (by HS codes) for the latest ten complete years and the current year to date. Monthly details are also available for the last two years. In a separate module, information is available on the imports, exports, trade balances, manufacturing shipments, apparent domestic markets and export intensities of Canadian industries (by NAICS and SIC codes).

For further information, call 1-800-328-6189, see the document Trade Data Online or visit the Web site http://strategis.ic.gc.ca/sc_mrkti/tdst/engdoc/tr_homep.html

2. International Trade

2.1 North American Free Trade Agreement (NAFTA) - International Trade Canada (ITCan)
NAFTA came into force on January 1, 1994. As of January 1, 2003, the agreement eliminates tariffs on nearly all qualifying goods among Canada, Mexico and the United States. NAFTA provides secure access for Canadian exports to the U.S. and Mexico. Canadian business people and the general public may get printed information about NAFTA from ITCan and other government departments.

For further information, call Canada Customs Border Services Agency's Automated Customs Information Service at 1-800-461-9999, see the document North American Free Trade Agreement (NAFTA) or visit the Web site http://www.dfait-maeci.gc.ca/nafta-alena/menu-en.asp

2.2 Advance Ruling Program - Canada Border Services Agency (CBSA)
The Advance Rulings Program provides nationally binding rulings on how the North American Free Trade Agreement (NAFTA), the Canada-Chile Free Trade Agreement (CCFTA) and the Canada-Israel Free Trade Agreement (CIFTA) apply to future imports of goods into Canada.

For further information, call 1-800-461-9999, see the document Advance Ruling Program or visit CSBA's Web site at http://www.cbsa-asfc.gc.ca/E/pbg/cf/b227/

3. Regulations

3.1 Duty Deferral Program - Duty Drawbacks - Canada Border Services Agency (CBSA)
This program helps Canadian companies compete in export markets by allowing them, under special circumstances, to recover duties they paid on imported goods. (You cannot recover GST payments under this program.)

Canadian companies may recover import duties (but not GST) under the following circumstances: export of Canadian manufactured goods; import and subsequent export of goods; destruction of obsolete or surplus goods.

For further information, call 1-800-461-9999, see the document Duty Deferral Program - Duty Drawbacks or visit the Web site http://www.asfc-cbsa.gc.ca/import/dutydeferral-e.html

3.2 Import Permits - Export and Import Permits Act - International Trade Canada (ITCan)
Import Permits are issued under the authority of the Export and Import Permits Act. The Export and Import Controls Bureau (EICB) of DFAIT is responsible for assisting importers to determine if import permits are required. They also publish brochures and Notices to Importers that are freely available on request.

The importation of goods on the Import Control List to Canada for commercial or personal purposes is controlled by a series of quotas and import licenses. In order to import these goods, you must in most cases obtain an import permit.

For further information, call (613) 996-3711, see the document Import Permits or visit the Web site http://www.dfait-maeci.gc.ca/eicb/

3.3 Business Number - Canada Revenue Agency
All Canadian individuals or businesses importing on a commercial basis have to obtain a Business Number in order to account for their goods. Foreign-based or non-resident importers are also required to obtain a Business Number. The CRA uses this number to identify a business and to process Customs accounting documents such as: corporate income tax; import/export; payroll deductions; goods and services tax/harmonized sales tax (GST/HST). A Business Number consists of 15 characters. The first nine (9) numbers identify the business, the remaining six (6) characters identify the account.

For further information, call 1-800-959-5525, see the document Business Number - BN or visit the Web site http://www.cra-arc.gc.ca/tax/business/topics/bn/menu-e.html

3.4 Tariff Classification of Import Goods - Canada Border Services Agency (CBSA)
Canada uses the international Harmonized Commodity Description and Coding System (HS) to classify imported goods. This classification is used for statistics and to see if any of the following apply: prohibitions; quotas; anti-dumping or countervailing duties; NAFTA provisions; other preferential tariff treatments.

For further information, call 1-800-461-9999 or see the document Tariff Classification of Imported Goods.

3.5 Temporary Importation/Exportation Programs - Canada Border Services Agency (CBSA)
All goods entering Canada, even those being imported temporarily or those goods which were exported temporarily, are subject to duty and tax on their full value, unless there is a provision to relieve the duties and taxes owing.

For further information, call 1-800-461-9999, see the document Temporary Importation/Exportation Programs, or visit the Web site http://www.cbsa-asfc.gc.ca/import/tempimportations-e.html

3.6 Valuation of Imported Goods - Canada Border Services Agency (CBSA)
To find out how much duty and tax to apply to a good, importers first have to know how much the good is worth. Canada Customs Border and Services Agency's Valuation Division and regional Trade Administration Services, applying the duty provisions of the Customs Act make these decisions.

For further information, call 1-800-959-9999, see the document Valuation of Imported Goods or visit the Web site http://www.cbsa-asfc.gc.ca/import/methods-e.html

3.7 Protective Measures for Canadian Products against Unfair Foreign Competition - Canada Border Services Agency (CBSA)
Canada Border Services Agency administers the Special Import Measures Act (SIMA) and imposes duties on imported goods when they are dumped or subsidized in a way that harms Canadian producers.

For further information, call 1-800-461-9999, see the document Protective Measures for Canadian Products Against Unfair Foreign Competition or visit the Web site http://www.cbsa-asfc.gc.ca/sima/menu-e.html

Labelling
3.8.1 Packaging Consumer Products (Non-Food) - Industry Canada
Under the Consumer Packaging and Labelling Act, the Competition Bureau administers the packaging and labelling of non-food products at all levels of trade.

For further information, call 1-800-348-5358, see the document Labelling - Packaging Consumer Products (Non-Food) or visit the Web site http://www.competitionbureau.gc.ca/

3.8.2 Textiles - Industry Canada
The Textile Labelling Act and the Textile Labelling and Advertising Regulations specify the requirements for the labelling and advertising of consumer textile articles.

For further information, call 1-800-348-5358, see the document Labelling - Textiles or visit the Web site http://www.competitionbureau.gc.ca/

3.8.3 Food - Canadian Food Inspection Agency
The Canadian Food Inspection Agency administers the federal labelling requirements for prepackaged foods under the Food and Drugs Act and Regulations and the Consumer Packaging and Labelling Act and Regulations.

For further information, call 1-800-442-2342, see the document Food Labelling or visit the Web site http://www.inspection.gc.ca/english/toc/labetie.shtml

4. Import Services

4.1 Customs Brokers - Canada Border Services Agency (CBSA)
In the event an importer chooses to have another party clear their goods, that party must be licensed by the CBSA. Only a licensed customs broker may, on a commercial basis, account for goods and pay duties and taxes on behalf of an importer, under section 32 of the Customs Act.

These professionals and other import specialists can be found in your local telephone directory.

For further information, call Canada Borders Services Agency's Automated Customs Information Service at 1-800-461-9999 or see the document Licensing of Customs Brokers.

4.2 Freight Forwarders - Canadian Freight Forwarders Association (CIFFA)
Freight Forwarders are firms engaged in handling shipments of imported goods for a fee. They are good sources of information and could be of assistance on import regulations, documentation and shipping methods.

For further information, call the Canadian International Freight Forwarders Association (CIFFA) at (416) 234-5100 or visit the Web site http://www.ciffa.com Freight Forwarders can be found in your local telephone directory.

DISCLAIMER
Information contained in this document is of a general nature only and is not intended to constitute advice for any specific fact situation. Users concerned about the reliability of the information should consult directly with the source, or seek legal counsel.

Links Policy
Some of the hypertext links lead to non-federal government sites which are not subject to the Official Languages Act and the material is available in one language only.