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Import Info-GuideLast Verified:
2006-06-26
What is an Info-Guide?The Canada/Manitoba Business Service Centre created Info-Guides to help you navigate through the wide range of programs and services in a specific area as well as related regulations that may affect your business venture. Info-Guides featuring other topics of interest are also available by contacting the Canada/Manitoba Business Service Centre at 984.2272 (in Winnipeg) or 1.800.665.2019 (toll free in Canada) or by e-mail at manitoba@cbsc.ic.gc.ca. Whether you are an established entrepreneur or a new start-up planning to import goods into Canada - you'll need some solid preparation to establish your import venture. This Info-Guide is meant to provide you with a listing of programs and services which you will find useful when importing goods into Canada. The Canada/Manitoba Business Service Centre also has business consultants on staff who can discuss your business plans. Its Business and Trade Library can help you source suppliers and trade/market research. Canada Border Services Agency offers Seminars for new Importers which cover the import process; tariff classification and value for duty; tariff treatment; self-adjustment and appeals; valuation of goods; national customs rulings and exporting of goods. The seminars are free of charge and held at Canada Border Services Agency, 269 Main Street, Winnipeg, Manitoba. To register call (204) 984-7097 or register on-line at http://www.cbsa-asfc.gc.ca/events/mb/win-small-e.html TABLE OF CONTENTS
Information Services
Border Information Service - BIS An automated telephone service which provides information 24 hours a day, seven days a week on topics such as personal importing, traveller's exemptions, commercial importing and exporting, currency exchange rates, postal importing and refunds, CANPASS, and Free Trade Agreements. The service also offers customs news and current events specific to the region. If you are calling during office hours and need additional information on a particular topic, you can press "0" to speak to an agent.
Business Window Provides one-stop service at the counter, by telephone or fax, for the four Business Number (BN) accounts (corporate income tax, importer/exporter account number, payroll deductions and GST). Business Window staff can also put business clients in touch with the right contact for other Canada Revenue Agency business programs.
Canadian Association of Importers and Exporters A private, non-profit organization, which has been servicing Canada's trade community since 1932. Key source of information on Canadian customs and trade policy. Provides Canadian importers and exporters with critical and timely information, effective representation to government and effective solutions for members concerns. Customs Internet Gateway Exchange An alternative way of transmitting customs data. Clients can apply to transmit their CADEX B3 accounting data, ACROSS release data, send arrival messages and receive their RNS release messages over the internet. Food Import The CFIA website contains information on importing food into Canada. Example of available guides:
The CFIA, in cooperation with the Canada Border Services Agency has established three regional Import Service Centres. These centres process import request documentation/data sent electronically or by fax by the importing community across Canada. You can contact them at the phone numbers listed above.
Labelling Assessment Tools Provides a quick method for obtaining general information to design and check the labelling of products. The system offers a user-friendly checklist of Canadian federal labelling requirements for prepacked non-food consumer goods, consumer textile articles, down and feather products, and precious metal articles such as gold and silver jewellery.
Labelling - Packaging Consumer Products (Non-Food) The Consumer Packaging and Labelling Act applies to any person who is a retailer, manufacturer, processor or producer of a product, or a person who is engaged in the business of importing, packing or selling any product. The Competition Bureau administers the packaging and labelling of prepackaging non-food products at all levels of trade.
SME Information Centre - Customs Provides the following services to small and medium enterprises:
Online information includes a step-by-step guide to importing commercial goods, a step-by-step guide to exporting commercial goods, online currency conversion/exchange rate tool, Business Information Service (BIS), customs E-newsletters, online customs seminar registration, savable B2 and B3 Customs forms, Frequently Asked Questions, a list of common acronyms and glossary of terms, online tutorials on Tariff Classification and Advance Rulings (coming soon).
Trade Data Online Provides statistical information on the value of imports and domestic exports by country, commodity and industry. Helps Canadian business stay competitive by providing strategic value-added information about target markets and products.
Trade Facilitation Office Canada A not-for-profit organization founded by the Government of Canada to help improve the economic well-being of developing countries through increased integration into the world economy. Services available to qualified importers include:
Canadian importers who wish to participate in TFOC missions may do so by completing a registration/profile form. The on-line registration function is currently under development on their website, please contact them at the number listed above for further information. Publications
Guide for Canadian Small Businesses An easy-to-read publication that provides useful information on a broad range of issues. The guide is targeted primarily at new and prospective businesses. It provides a comprehensive overview of tax and customs related information. Some of the information contained in the guide are: setting up a business; the goods and services tax/harmonized sales tax; excise taxes and duties; payroll deductions; income tax; audits; objections and appeals; and how to get information from the Canada Revenue Agency. To order the publication, call the toll free number listed above or access it through the internet. The publication is also available in braille and large print, on audio cassette, and on computer diskette. Importing Commercial Goods Into Canada - How to Complete Form B3 When Importing Commercial Goods This publication describes the documents you need to submit to the Canada Border Services Agency to import commercial goods and highlights the information you need from each document to complete Form B3 - Canada Customs Coding Form. This form is used to account for goods regardless of their value for commercial use in Canada. We consider commercial use as any "commercial, industrial, occupational, institutional, or other like use". Reporting, Collection and Refund Services
Accelerated Commercial Release Operational Support System - ACROSS The System lets the importer, broker or carrier use Electronic Data Interchange (EDI) technology to quickly, easily and accurately transmit customs release, cargo and conveyance data to any automated customs office for all modes of transport including rail, marine, and highway.
Courier Low-Value Shipment Program The program speeds up the clearance of imports arriving through an approved courier company. The shipment must be valued at less than $1,600 and not require any certificates, permits, licenses or documentation from another government department. (see section on Licenses and Permits for Controlled Goods)
Customs Account Security Program Allows importers and customs brokers to post security with the department in order to get commercial goods released before they have paid duties and taxes or to obtain Uncertified Checking Privileges or Release Prior to Payment Privileges.
Customs Automated Data Exchange - CADEX - and Customs Declaration - CUSDEC Electronic Data Interchange (EDI) systems which allow importers and brokers to file customs accounting documents (B3 forms) electronically. Users must purchase application and communications software and must also pay their telecommunication costs.
Customs Automated Systems - Customs Commercial System - CCS The system automates many of the processes used to control the import of commercial goods into Canada from the point of cargo/release through the adjustment of historical data.
Customs Self Assessment Program (CSA) This is a progressive trade option for clients who invest in compliance. Clients can significantly reduce the costs of compliance while enhancing their ability to comply with customs requirements. It gives approved importers the benefits of a streamlined accounting and payment process for all imported goods. This ends the need for importers to maintain separate and costly customs processes, allowing them to use their own business systems to fully self assess and meet their customs obligations.
FAST Program for Canada -- U.S. Border This program supports the expedited movement of pre-approved low risk importers, carriers and drivers. Shipments for approved companies, transported by approved carriers using registered drivers, will be cleared into either country with greater speed and certainty, and at reduced cost of compliance. It also supports verifying trade compliance away from the border. FAST is a joint Canada-U.S. initiative involving Canada Border Services Agency, Citizenship and Immigration Canada & United States Customs and Border Protection.
Line Release System The Line Release System process releases information before a shipment arrives and speeds up the process of deciding to release a shipment or to refer it for examination. There are 4 release procedures called service options available:
Postal Import Control System and Casual Refund System The PICS computer system is used at the Customs Mail Centre to process mail items and control those items referred for customs examination. If duties and/or taxes are assessed on non-commercial goods and on commercial goods valued at less than $1,600 (Cdn), the package is delivered to the recipient but is not released until the duties and taxes are paid. If the commercial package mailed is worth $1,600 (Cdn) or more, the systems creates a letter to the importer asking for a completed Form B3 (Canada Customs Coding Form). The package is then held at the mail centre until the importer presents the completed form and pays the duties and taxes. The CRS refunds duties and taxes to non-commercial importers bringing goods into the country using any mode of transportation.
Records for Imported Goods All persons who import goods for sale or for any industrial, occupational, commercial or other similar use must keep certain types of records for a specified period of time. Transportation and Storage
Bonded Carrier Program The program authorizes air, marine, rail and highway carriers to be bonded in order to move goods past the Canadian border to an inland Customs office where the duties and taxes are then paid.
Cargo Containers Used in International Service
Customs and Direct Shipment of Goods This applies to importers of commercial or casual goods. When goods are exported to Canada from any country but pass in transit through another country, the goods (under certain conditions) are deemed to be shipped directly to Canada from the original country of export. The Direct Shipment of Goods regulations set out the conditions that must be met before goods are deemed to be shipped directly to Canada.
Goods in Transit All goods controlled (regulated) under the Export Control List or Import Control List require that an exporter or importer first receive a federal export or import permit before the goods are exported or imported unless the goods are "in bond on a through journey on a billing that originates outside Canada" and are destined to another country. A permit is also required for goods coming from or going to countries named in the Area Control List.
Reporting of Cargo and Transportation of in Bond Goods Applies to carriers, freight forwarders and brokers involved in transporting goods in-bond. Under Section 12 of the Customs Act, goods coming into Canada are usually reported to the nearest Canada Border Services Agency Office. Goods may be released at the border or they may proceed in bond to an inland customs office. Transporting goods "in bond" means that duties and taxes have not been paid on goods that are moving through Canada for both export and consumption elsewhere or to an inland destination for release. If the goods are moving in bond to an inland location, the carrier has to file enough security with the department to account for the duties and taxes. When the carrier reaches the inland destination, the goods will be held, pending release or exportation, in a warehouse authorized by CBSA. When carriers are transporting in bond shipments for export from Canada, they have to report these shipments to CBSA as the goods leave the country.
Storage of Goods at a Customs Office Regulations which prescribe the time limit for removal of goods left at a customs office or other place of safekeeping, and the fees associated with storage.
Sufferance Warehouse Program Applies to anyone planning to operate a customs sufferance warehouse. Sufferance warehouses are privately owned and operated facilities licensed by the Canada Border Services Agency for the control, short-term storage, and examination of imported goods until they are released by the CBSA or exported from Canada. This means that goods can be moved under Customs' control beyond the first point of arrival to a licensed facility for temporary storage pending Customs' clearance. This is a facility licensed under Section 24 of the Customs Act for short term storage of imported goods pending Customs clearance.
Transportation of Goods These regulations specify the conditions under which goods may be transported and the liability of the transporter for duties, security, and records. Duty and Tax(Note: Duty may also be referred to as a tariff or a tariff barrier)
Abatement of Customs Duties Payable Importers can apply for an abatement (reducing the value for duty of imported goods) for all or part of the duties on imported goods that have suffered damage, deterioration or destruction from the time of shipment to Canada to the time of release.
Accounting for Imported Goods and Payment of Duties Imported goods cannot be released until they have been accounted for by the importer and any duties owed have been paid. Accounting for the goods may be done in writing at the customs office where the goods were released or will be released, or electronically transmitted through the Customs Automated Data Exchange (CADEX).
Advance Ruling Program Canadian importers (or their agents) proposing to import goods from the United States, Mexico, Chile, Israel or Costa Rica can obtain advance rulings on a wide range of NAFTA, CIFTA, CCFTA or CCRFTA related issues, such as whether or not the goods qualify as an originating good for preferential tariff treatment, whether or not the marking of a good satisfies the country-of-origin marking requirements, or if the good meets a specific regional value content requirement or tariff classification change requirement. To obtain an advance ruling on future imports, there are three options:
The CBSA will review all written applications and let the applicant know if any additional information is required. The department aims to issue these rulings within 120 days of receiving the complete information.
Duty Deferral Program - Duty Drawbacks Assists Canadian importers, exporters and manufacturers to compete in export markets and certain domestic markets by allowing them, under special circumstances, to recover duties they paid on imported goods. Canadian companies may recover import duties (but not GST) under the following circumstances: exporting Canadian manufactured goods, importing and subsequently exporting goods, and destroying obsolete or surplus goods.
Duty Deferral Program - Duty Drawback -- Exported Goods The program relieves the payment of duties on imported goods that will eventually be re-exported either in the same condition or after being used, consumed or expended in the processing of other goods. Relief of the GST is also available under certain circumstances. It may apply to importers, manufacturers, processors, exporters, customs brokers, and manufacturing and trade associations with an interest in international trade.
Duty Deferral Program - Duties Relief -- Supplies for Government Contracts Allows companies to import goods without paying duties if they eventually supply the goods under a contract to either the Canadian Commercial Corporation (CCC), the Canadian International Development Agency (CIDA), or for joint Canada/NAFTA government projects. Before delivering the goods under contract, you can further manufacture them or use them in a limited manner without having to pay duties. If duties have already been paid, you could qualify for a drawback (refund) under the Duty Drawback Program.
General Excise and Sales Tax Regulations Excise tax is applied to items such as certain petroleum products, automotive air conditioners, heavy automobiles and jewellery. The excise tax is set at either a specific rate or as a percentage of manufacturer's sale price, and is in addition to the GST. Persons who manufacture or produce excise taxable goods, the value of which exceeds $50,000 per calendar year, are required to obtain an excise tax license. A wholesaler license can also be obtained in certain circumstances. This allows for the purchase and resale of these goods and permits the wholesaler to collect the tax at the point of sale instead of paying it upfront.
National Customs Rulings Program These rulings are written for importers or their agents to let them know upfront how the department will apply customs legislation to an import shipment. These are issued for tariff classification, origin, and value for duty. The rulings are binding on both the department and the importer and are honoured nationally, unless the NCR is modified or revoked.
Tariff Classification of Imported Goods All importers of goods into Canada are required to have the product classified under the international harmonized Commodity Description and Coding System (HS) to ascertain whether any prohibitions, quotas, anti-dumping or countervailing duties, NAFTA provisions or other preferential tariff treatments apply.
Tariff Treatment - Origin -- Imported Goods Goods imported into Canada may be subject to one of twelve separate tariff treatments. These treatments resulted from various unilateral, bilateral and trilateral trade agreements (such as NAFTA) which Canada negotiated with her trading partners. Goods imported from the few countries that are not signatories to the General Agreement on Tariffs and Trade (GATT) or to any other trade agreement with Canada are subject to a 35% duty under the General Tariff. Countries who are signatories to the GATT but to no other trade agreement with Canada are subject to Most-favoured-Nation Tariff.
Temporary Importation/Exportation Programs The Temporary Importation Regulations set out the purposes and conditions under which goods may be imported temporarily and receive full or partial relief of customs duties and taxes. These regulations include Side Shows and Concessions Remission Order, Goods for Emergency Use Remission Order, Merchandise for Photographic Layouts Remission Order, Commercial Samples Remission Order, Foreign Organizations Remission Order, Goods Imported for Certification Remission Order, Scientific or Exploratory Expeditions Remission Order.
Valuation of Imported Goods Anyone bringing goods into Canada must declare a value for them in accordance with the Customs Act. The Customs Client Services assists importers in determining the value of imported goods in order to determine how much duty and tax is applicable. Licenses and Permits for Controlled GoodsCanada Border Services Agency helps other federal government departments by administering and enforcing regulations on their behalf. This is done to ensure that prohibited and controlled goods are not illegally imported into, or exported out of, the country. Prohibited goods (i.e. sneezing powder) are not allowed into the country. Controlled goods will require one or more of the following: permit, certificate, special labelling, specific type of packaging (i.e. child resistant) or other authorization. This must be obtained before the goods will be released by Canada Border Services Agency. The following list gives a general overview as to which items have controls placed on them and which department importers should contact in order to meet the necessary requirements. Automated Import Reference System (AIRS) Canadian Nuclear Safety Commission (formerly the Atomic Energy Control Board)
Controlled Substances and Precursors
Fees for Imported Mail The fee charged for goods imported as mail is $5 for each item of mail. The fee does not apply to goods imported as mail where:
Firearms Fish Fish and fish products imported into Canada are inspected to prevent the marketing of unsafe or unwholesome or mislabeled products. Food Import Health Canada The department prohibits or regulates the sale, advertising or import of certain new or used consumer products. The following listing is not all inclusive and persons wanting to manufacture, import or sell a consumer product can contact the Consumer Product Safety office for more information: aerosol containers, asbestos, balloon blowing kits, bedding, candles, carbonated beverage glass containers (1.5 L or more), carpets, carriages and strollers, cellulose insulation, charcoal, children's car seats and booster cushions, children's sleepwear, clock bombs, clothing/textiles, consumer chemicals and containers, cosmetics, cribs and cradles, cutting oils and fluids, expansion gates (baby gates) and expandable enclosures, furniture and other articles intended for children, glazed ceramics, ice hockey helmets and face protectors, infant feeding bottle nipples, jequirity beans, kettles, kites and kite strings, lawn darts, lighters, paint & paint and varnish removers, matches, mattresses, modelling and sculpture products, pacifiers, PCBs in microscopy oils, pencils and artist's brushes, playpens, safety glass, science education sets, smoke detectors and heat detectors, sneezing powder, spectacle frames, structural devices that position feeding bottles, teeters and baby products to be used in the mouth, tents, toys, urea formaldehyde foam insulation (UFFI), upholstered furniture, and walkers for babies.
Import Permits
Import Quotas
Importing and Exporting Cultural Property The department has import restrictions on cultural property that has been illicitly exported from certain countries and brought into Canada. It also ensures the preservation of Canadian heritage by establishing export restrictions for objects of historical, scientific and cultural significance.
International Import Certificates
Labelling - Packaging Consumer Products (Non-Food)
Lead and Phosphorus in Gasoline
Ozone-depleting Substances
Protective Measures for Canadian Products Against Unfair Foreign Competition
Regulation of Explosives
Chlorobiphenyls Regulations
Therapeutic Products
Wild Animal and Plant Trade Other
Licensing of Customs Brokers
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