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MEMORANDUM D1-4-1Ottawa, January 8, 2001 In Brief SUBJECT CANADA CUSTOMS INVOICE REQUIREMENTSThis is a revision to the first page of Memorandum D1-4-1 of July 10, 2000. In the current version of the Memorandum, the words "in English or French" were inadvertently omitted from the last sentence of paragraph 2. Please replace the old version of pages 1 and 2 with this new version. MEMORANDUM D1-4-1Ottawa, July 10, 2000 SUBJECT CANADA CUSTOMS INVOICE REQUIREMENTSThis Memorandum explains the customs invoice requirements for commercial goods imported into Canada. LegislationFor the Regulations governing the guidelines and general information contained in this Memorandum, refer to Memorandum D17-1-0, Accounting for Imported Goods and Payment of Duties Regulations. GUIDELINES AND GENERAL INFORMATION1. This Memorandum outlines the invoice requirements for Customs Automated Data Exchange (CADEX) participants to present as part of the interim accounting documents for release on minimum documentation (RMD). Non-participants must meet these requirements at the time of final accounting as explained in Memorandum D17-1-5, Importing Commercial Goods, and Memorandum D17-1-1, Documentation Requirements for Commercial Shipments. 2. For all commercial shipments entering Canada, except those described in paragraph 5, the Canada Customs and Revenue Agency (CCRA) requires, in English or French, one of the following: (a) a commercial invoice prepared by any means (typed, handwritten, or computer prepared) giving all the information listed in Appendix A; (b) a commercial invoice prepared by any means indicating the buyer and seller of the goods, the price paid or payable, and an accurate description including the quantity of goods in the shipment, together with Form CI1, Canada Customs Invoice, giving the remaining information listed in Appendix A; or (c) a fully completed Form CI1 (a sample is shown in Appendix B). 3. The exporter, importer or owner, or their agent may prepare Form CI1 in the cases described in paragraphs 2(b) and (c), subject to the provisions of paragraphs 6 to 9. 4. Other than described in paragraph 2(b), the exporter, importer or owner, or their agent can add the information required in field 6, and in fields 23 to 25 of the commercial invoice (see Appendix A). 5. Commercial invoices or other documents validating the information provided on the invoices can be used to support the declared value of commercial goods entering Canada if: (a) the value of the goods is less than CAN$1,600; (b) the value of Canadian goods being returned has been increased by less than CAN$1,600; (c) the goods qualify for unconditional duty-free entry (not including cases where entry is contingent on end use) regardless of the selling price. Goods subject to duty at specific times of the year cannot be considered unconditionally exempt; or (d) the goods qualify for the benefit of classification No. 9954.00.00.00 or 9957.00.00.00 (special classification provisions), or classification No. 9810.00.00.00 in the schedule to the Customs Tariff. 6. The importer or owner, or agent is responsible for accurately submitting the information used to determine the value for duty of imported goods. However, the CCRA is responsible for verifying the accuracy of the data submitted and, if necessary, to begin enforcement and investigative activities. To do this, the CCRA needs to review all relevant documentation. The availability of the documentation at the time of final accounting may significantly affect the nature and extent of the verification, enforcement, and investigative activities undertaken by the CCRA. 7. Although the CCRA is willing to accept importer or owner prepared documentation to assist in obtaining release of commercial shipments, supporting evidence may be necessary. The commercial invoice is the main document the CCRA relies on to provide this evidence. 8. The importer or owner, or agent is allowed seven days from the date of the request to provide the required supporting documentation to the CCRA. This time period may be extended at the discretion of the Regional Director of the customs office in the region making the request. 9. When an importer or owner, or agent has submitted inaccurate information or has failed to provide supporting documentation as requested, the CCRA may withhold release pending receipt of supporting documentation. On such occasions, the CCRA normally requires that the exporter or agent prepare a commercial invoice or Form CI1 before authorizing release. 10. The CCRA will not review or approve commercial invoices or privately printed customs invoices. It is the responsibility of the importer or owner to ensure that all the information listed in Appendix A is provided to customs at the time of final accounting (or interim accounting in the case of CADEX participants). 11. The CCRA requires two copies of the non-warehouse documents and three copies of the warehouse documents. The importer or owner also requires one copy for his or her records. (For CADEX participants, the CCRA requires three copies of the non-warehouse invoice documents.) 12. Form CI1, Canada Customs Invoice, is available at customs offices or on our site at www.ccra-adrc.gc.ca APPENDIX AINSTRUCTIONS ON HOW TO COMPLETE THE CANADA CUSTOMS INVOICE OR A COMMERCIAL INVOICEBelow is a brief description of how to complete each required field on Form CI1, Canada Customs Invoice, or a commercial invoice. The field name as shown on Form CI1 is in bold face, with similar commercial terms in parenthesis for certain fields.
APPENDIX B REFERENCES ISSUING OFFICE - Import Process Division LEGISLATIVE REFERENCES - Customs Act, section 32 HEADQUARTERS FILE - 7600-6 SUPERSEDED MEMORANDA "D" - D1-4-1, April 14, 1999 OTHER REFERENCES - D11-4-2, D13-3-1, D13-4-1, D13-4-7, D17-1-0, D17-1-1, D17-1-5 Services provided by the Canada Customs and Revenue Agency are available in both official languages. This Memorandum is issued under the authority of the Commissioner of Customs and Revenue. |
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