Frequently asked questions

Travellers, importers and exporters

1. What documentation do I need from the vendor or exporter of goods?
2. What are the hours of service at CBSA offices?
3. Do I need a customs broker to prepare documents for the CBSA?
4. Do other government departments and agencies have import or export requirements?
5. What duties will I have to pay? Am I responsible for the GST/HST?
6. How can I pay the duties on goods I import?
7. Where can I learn more about importing and exporting?
8. Is the Customs Act available on your Web site?
9. What happens if I do not comply with the requirements of Customs legislation?

Travellers

1. What duties and taxes do I have to pay on imported goods?
2. Can I bring pets across the border?
3. Can I import food or dairy products into Canada?
4. What documents do I need to visit Canada?
5. Where can I find information for foreign students, workers, or travellers entering Canada?
6. Where can I find information about moving to Canada?
7. What can I bring back to Canada after visiting abroad?
8. Where can I learn about importing vehicles into Canada?
9. What is the procedure for importing goods by mail?
10. How does the Visitor Rebate Program work?
11. Can I bring firearms into Canada?

Importers and exporters

1. What books and records do I have to keep?
2. How will my goods be transported to Canada?
3. Is my carrier required to keep books and records?
4. Where will my shipment enter Canada? Where will the goods be released?
5. Where are commercial goods processed for smaller service points?
6. How should I tell the CBSA about my change of business address?
7. What is tariff classification and why is it important?
8. What do I need to be able to claim a preferential rate of duty for my goods?

Travellers, importers and exporters

1. What documentation do I need from the vendor or exporter of goods?
   Vendors or exporters should give you a sales receipt or invoice that describes the goods in detail and shows the selling price. They can also give you a certificate of origin to qualify the goods for preferential duty rates, such as those under the North American Free Trade Agreement (NAFTA), the Canada-Chile Free Trade Agreement (CCFTA), or the Canada-Israel Free Trade Agreement (CIFTA).

2. What are the hours of service at CBSA offices?
   Consult the directory of CBSA Offices to get detailed information on the types of services offered and hours of operation at each site.

   If you're concerned with sustaining production lines or just-in-time inventories, you may want to clear your shipment through customs during off-peak times.

3. Do I need a customs broker to prepare documents for the CBSA?
   Carriers will provide the appropriate transportation documentation on their shipments. As an importer, you may want to prepare your own release and accounting documentation. To do so, see RC4229, Importing Commercial Goods into Canada - How to complete Form B3 when you import commercial goods, or contact your local customs office.

   You may want to have a licensed customs broker prepare your documents. A customs broker will help get your goods released, prepare the necessary documentation, and pay duties on your behalf. Customs brokers may also represent you if the CBSA selects your shipment for a documentation review after payment.

4. Do other government departments and agencies have import or export requirements?
   Some goods are subject to other government departments and agencies requirements and may require permits, certificates, and examinations. The CBSA administers the import and export portions of their legislation on behalf of these departments and agencies. You can find out whether you'll need additional documentation by contacting the appropriate government department. You can also consult the business importing section of our Web site or step 5 of the Importing - A Step-by-Step Guide.

5. What duties will I have to pay? Am I responsible for the GST/HST?
   Unless exempt, all commercial goods entering Canada are subject to customs duty and the Goods and Services Tax/Harmonized Sales Tax (GST/HST). Depending on the goods or their value, some other charges or taxes may apply. This includes excise duty and excise tax on luxury items like jewellery and alcohol.

   The CBSA imposes countervailing duties on imported goods that cause injury to Canadian industry through subsidies in the country of origin. Anti-dumping duties may also be assessed on goods imported into Canada at prices less than their selling price in the country of origin.

6. How can I pay the duties on goods I import?
   You, or a broker acting on your behalf, can pay by cash, certified cheque, money order, traveller's cheque, debit card (at locations equipped with point of sale terminals), or major credit card for duties owing that are less than CAN$500. The CBSA also accepts uncertified cheques for amounts up to CAN$2,500 if:

   • you have two pieces of identification, one of which is a major credit card or valid Canadian driver's license;
   • not more than one cheque you previously issued to the CBSA has been returned for non-sufficient funds (NSF);
   • the payment is not for a penalty;
   • the cheque is from a recognized Canadian financial institution; and
   • the cheque is not written by, or payable to, a third party.

   The CBSA can release goods only after it receives payment and verifies all documentation. If you have posted security with the CBSA, either directly or through a broker, the CBSA can release your goods before payment.

7. Where can I learn more about importing and exporting?
   See the importing and exporting sections of our Web site, along with the D memoranda and other documents in our customs technical publications section. For more information on importing commercial goods into Canada, you can also consult the Importing - A Step-by-Step Guide, which is specifically designed for small and medium-sized enterprises (SMEs). You can also contact one of the CBSA's offices during regular office hours.

8. Is the Customs Act available on your Web site?
   You can access the Customs Act on the Justice Canada Web site.

   To determine the proper classification of goods being imported, you can consult the Customs Tariff - Schedule.

9. What happens if I do not comply with the requirements of Customs legislation?

   The Administrative Monetary Penalty System (AMPS) is a civil penalty regime that will secure compliance with Customs legislation through the application of monetary penalties. It came into force in fall 2002.

   AMPS largely replaces the use of seizure and forfeiture provisions for technical infractions. Seizure and ascertained forfeiture will only be used for the most serious offences.

   AMPS applies to contraventions of the Customs Act and the Customs Tariff and their regulations, as well as contraventions of the terms and conditions of licensing agreements and undertakings.

   AMPS will impose monetary penalties in proportion to the type, frequency, and severity of the infraction. Most penalties are graduated and will take the compliance history of the client into consideration.

   AMPS penalties are corrective rather than punitive. AMPS will not affect businesses that continue to comply with Customs requirements and regulations.

Travellers

1. What duties and taxes do I have to pay on imported goods?
   To find out the duty rate of an article, contact our Border Information Service (BIS). You can access BIS free of charge throughout Canada by calling: 1-800-461-9999. If you are calling from outside of Canada, you can access BIS by calling (204) 983-3500 or (506) 636-5064. Long distance charges will apply.
   You can also consult the Customs Tariff for more information.

2. Can I bring pets across the border?
   The Canadian Food Inspection Agency offers basic guidelines for frequently imported pets.

3. Can I import food or dairy products into Canada?
   The Canadian Food Inspection Agency's Animal Products Directorate provides information on import requirements for dairy and other food products.

4. What documents do I need to visit Canada?
   Check the Visitor Services page on Citizenship and Immigration Canada's Web site to find out what documentation you may need to visit Canada.

5. Where can I find information for foreign students, workers, or travellers entering Canada?
   For information on visiting, studying, or working in Canada, visit Citizenship and Immigration Canada's Web site.

6. Where can I find information about moving to Canada?
   You can find out about immigrating to Canada on the Citizenship and Immigration Canada Web site. The CBSA provides important information about moving back to Canada or settling in Canada.

7. What can I bring back to Canada after visiting abroad?
   Personal exemptions vary according to where you have travelled and the length of your visit. The publication I Declare contains general information about returning to Canada after a trip abroad.

8. Where can I learn about importing vehicles into Canada?
   Transport Canada's Road Safety Guide has information on importing vehicles from the United States and other countries. You should also see the CBSA publication Importing a Motor Vehicle into Canada.

9. What is the procedure for importing goods by mail?
   Check out our publication Importing Non-Commercial Goods by Mail to find out what you can import by mail, if you have to pay duties or taxes, and how mail is processed by customs.

10. How does the Visitor Rebate Program work?
    Non-resident visitors to Canada can claim refunds for some of the taxes they paid on short-term accommodation, the federal Goods and Services Tax and Harmonized Sales Tax (GST/HST), as well as provincial sales tax in the province of Quebec (TVQ). Non-resident visitors can also claim a refund for tax paid on most goods they take home. Check out the Visitor Rebate Program (Canada Revenue Agency Web site).

11. Can I bring firearms into Canada?
    For more information about bringing firearms into Canada, see the publication I am a gun user visiting Canada on the Canadian Firearms Centre Web site.

Importers and exporters

1. What books and records do I have to keep?
   As the importer, you have to keep books and records to substantiate all imported goods, including their quantity, price, and origin. You must keep records in Canada, in either paper or electronic format, for six years after the year you imported the goods. You can keep your records outside Canada only with written approval from the Canada Border Services Agency (CBSA).

2. How will my goods be transported to Canada?
   Goods can enter Canada by air, highway, marine, rail, or the international postal system. The mode of transportation determines the type of document the carrier must give the CBSA for cargo control purposes. Use a reputable carrier who is knowledgeable about customs procedures. This will ensure that your goods arrive on time and are properly reported to the CBSA.

3. Is my carrier required to keep books and records?
   Yes. Your carrier must keep books and records, in either paper or electronic format, at their place of business in Canada for three years after the year the carrier transported the goods into Canada. These records can include charts of accounts, trip logs, and bills of lading. Carriers can keep these records outside Canada only with written permission from the CBSA.

4. Where will my shipment enter Canada? Where will the goods be released?
   The CBSA releases most shipments at their point of arrival -- highway border, rail border, international airport, or seaport. However, you can request that goods arriving at one of these border locations be released at an inland office. For example, a shipment arrives at Fort Erie, Ontario, but the client wants it released in Metro Toronto. The goods are reported at Fort Erie, then travel under customs control by a bonded carrier for release at the Metro Toronto inland site.

5. Where are commercial goods processed for smaller service points?
   The CBSA processes commercial goods for some of the smaller service points at a nearby larger office called a "hub." You can fax or email release documentation directly to the hub, or the warehouse operator can do so for you. Once the CBSA makes a release decision, it will immediately inform you or the warehouse operator, who will then release the goods to you.

6. How should I tell the CBSA about my change of business address?
   We do not accept business changes of address via the Internet. If your business is moving, please send us your new address as soon as possible by:

   Mail or fax: Send your request to your tax centre. Be sure to include your full business name, your Business Number, the signature of an authorized contact person, your new business and/or mailing address, as well as the new telephone number if there is one. Also include the date on which your address changes.

   Phone: You may contact our Business Enquiries line at
   1-800-959-5525 to have your address changed. If you use our direct deposit service and you have a new account at a financial institution, please also inform us of your new account. Please note that we will not forward your new information to other government departments. If you want other departments or organizations to be informed, you must do so yourself.

7. What is tariff classification and why is it important?
   Many trading countries, including Canada, the United States, Japan, and Great Britain, use the harmonized system (HS) of classification as the basis for their customs tariffs. In Canada, the classification number consists of 10 digits:

   • The first six digits are standardized or harmonized for all countries using the international tariff.
   • The seventh and eighth digits are for Canadian trade purposes.
   • The last two digits are the statistical suffix.

   Example

   The tariff classification for ladies' all-leather shoes is 6403.59.90.92.

   On your invoice, there has to be enough detail for you to identify the goods, determine the quantity, and correctly establish the tariff classification. If the invoice contains these details, you can avoid later reassessments of duties.

   Once you have identified the goods, you can determine the tariff classification number by referring to the Customs Tariff and its explanatory notes.

   It is important that you use the correct tariff classification number and statistical suffix. We are responsible for providing trade information to Statistics Canada. The information that Statistics Canada extracts from the invoice and Form B3, Canada Customs - Coding Form, helps to paint a true picture of Canada's economic situation. This information is used nationally to establish monetary policy and promote Canadian interests abroad, and it is used internationally by foreign investors who are considering Canada for potential business. Therefore, all data must be accurate, especially for shipments from the United States, since that country exchanges import data with us.

   Special classification provisions in Chapter 99 of the Customs Tariff are unique to Canada and provide importers with lower rates of duty. These classification provisions eliminate or reduce the customs duty rate for qualifying goods under specific conditions, such as the end-use of the goods in Canada. Once you have determined the initial 10-digit classification number in Chapters 1 to 97, you should verify whether your goods qualify for classification under a Chapter 99 special classification provision.

   You can find copies of both the Customs Tariff and the explanatory notes at most customs offices. For more details on Canada's classification system, see the memoranda series D11.

8. What do I need to be able to claim a preferential rate of duty for my goods?

   Certificates of origin

   We use certificates of origin to support the tariff treatment you claim on Form B3, Canada Customs - Coding Form. The tariff treatment is linked to several trade arrangements that may benefit you, since they offer lower duty rates. It is not necessary to present the certificate at the time we release your shipment, but you have to present the certificates if an officer requests them.

   There are six main types of certificates of origin:

   Certificates of origin required under free trade agreements

   You must have:

   • a certificate of origin if you are claiming lower customs duty rates for goods from the United States or Mexico under the terms of the North American Free Trade Agreement (NAFTA);

   • a Canada-Israel Free Trade Agreement (CIFTA) certificate of origin if you are claiming lower customs duty rates for goods from Israel or another CIFTA beneficiary; or

   • a Canada-Chile (CCFTA) certificate of origin or a Canada-Costa Rica (CCRFTA) certificate of origin if you are claiming lower customs duty rates for goods from Chile or Costa Rica.

   The exporter of the goods who is familiar with the manufacturing process and who can attest that the shipment qualifies for lower duty rates under NAFTA, CIFTA, CCFTA, or CCRFTA must complete the certificate.

   While we do not ask for NAFTA, CIFTA, CCFTA, or CCRFTA certificates of origin for release or accounting of your goods, you must keep a valid certificate with your customs records and present it to us if we ask for it.

   For goods imported under NAFTA, if your shipment is valued at less than CAN$1,600, you can use a signed statement on your invoice from the exporter, instead of a formal certificate of origin.

   Form A, Certificate of Origin, or the exporter's statement of origin

   Form A applies to goods covered by the General Preferential Tariff (GPT) and non-textile and apparel goods covered by the Least Developed Country Tariff (LDCT). It is issued by the exporter in the country where the goods originated. The exporter's statement of origin may be used as an alternative to Form A, Certificate of Origin.

   Form B255, Certificate of Origin, Textile and Apparel Goods Originating in a Least Developed Country

   This certificate of origin applies to textile and apparel goods, included in Chapters 50 to 63 of the Customs Tariff, that are covered by the LDCT. It is issued by the exporter in the country where the goods originated.

   For more details on the certificate of origin, see the memoranda series D11.