Exporting to the United States – A Team Canada Inc Publication

10.6 Clearing U.S. customs

You should ensure with your carrier that the importer of record will be notified of your shipment as soon as it arrives at U.S. Customs. The importer of record is responsible for filing all entry documents with the authorities at the port of entry. When exporting from Canada to the U.S., the importer of record can be the exporter (you), your consignee/buyer, or the U.S. customs broker.

If you want to defer payment of duties and processing fees until you've completed the sale of your goods, you can have them sent to a bonded warehouse. Duties and fees are not levied until the goods leave the warehouse.

After the goods have arrived at the port of entry, they'll be examined by U.S. Customs officials to determine:

• the value of the goods for customs and duty purposes;
• the validity of the marking and labelling;
• the validity of the invoice;
• whether the shipment contains any prohibited goods; and
• whether the requirements of other U.S. federal agencies, such as the Department of Agriculture, have been met.

Once the customs officials have decided that the shipment and its documentation are in order, the goods are allowed to proceed into the U.S. The broker then determines the duties or fees payable and files this information, along with any payment due, with U.S. Customs. After official appraisal of the goods, the entry is "liquidated," meaning that the final computation of duties and/or drawback is complete.