SME Newsflash

The SME Newsflash provides information and links to new programs, services and requirements relevant to importers and exporters.

CBSA Updates

Customs Notice 636
Order Amending the Schedule to the Customs Tariff
This notice clarifies the treatment of textiles and apparel imported in 2005 that have been affected by Order-in-Council 2005-2115, Order Amending the Schedule to the Customs Tariff, 2005-3. It also addresses goods, for which advanced rulings have been issued, that are affected by the Order.

D-Memorandum D8-2-11
Goods Returning to Canada After Being Altered or Worked on Outside Canada
This memorandum addresses various concerns relating to the term "alteration" as it appears in tariff item Nos. 9992.00.00 and 9971.00.00 of the Customs Tariff and the term "work" as it appears in the Canadian Goods Abroad provisions in Section 101 to 105 of the Customs Tariff. This memorandum also clarifies the goods and services tax/harmonized sales tax (GST/HST) treatment of goods returning to Canada after being altered or worked on abroad and the documentation of these goods.

Importer's Valuation Guide
This publication gives general information on the valuation provisions of the Customs Tariff and will help you to understand the six methods of customs valuation and identify the most appropriate method to value your imported goods.

Quick Tips

Wood Packaging Import Requirements
Importers should be aware that non-compliant wood packaging will be refused entry into Canada, as the Government of Canada steps up its enforcement activities regarding implementation of the international wood packaging standard.

CAED Software
Make sure that you're using the correct software version. Exporters, did you know that using a CAED software version dated before December 12, 2005, could result in a penalty under the Administrative Monetary Penalty System? Contravention C005 may be applied if incorrect information is submitted.

Bill C-259
An Act to amend the Excise Tax Act
The excise tax on watches, clocks and jewellery products has been eliminated.

• Elimination of excise on watches
• Elimination of excise on clocks and jewellery products

Boat Licensing
As of April 1, 2006, the CBSA is no longer responsible for issuing pleasure-craft licences. Service Canada now provides this service on behalf of Transport Canada.

Zero-rated imports or GST-exempt goods
CBSA collects GST on most goods at the time of importation. The Excise Tax Act lists zero-rated and GST-exempt goods in Schedule VI: Zero-rated Supplies and Schedule VII: Non-taxable Importations. If you are importing zero-rated or GST-exempt goods, you must provide the appropriate two-digit code in field 35 of Form B3-3, Canada Customs Coding Form. These codes are available in D-Memorandum D17-1-10, Coding of Customs Accounting Documents.

Be Aware and Declare!
Canada has import restrictions on food, animals, plants and related products. "Be Aware and Declare!" provides the most up-to-date information about what can and cannot be brought into Canada.

More information about importing and exporting legislation and border requirements can be found on the CBSA's SME Centre or by calling the Border Information Service.

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