Postal Guide
- Canada Postal Guide

Last updated: 2006-09-18

Section B – Chapter 6

Customs Requirements

Table of Contents

• What is it?
• Customs Documentation
• Postal Imports
• General International Export Requirements
• Postal Exports
• Mailing Abroad
• Valuable Items
• Tax Information

What is it?  to top of page

All mail is subject to Customs regulations of the country of destination. Understanding and following these regulations speeds up Customs clearance and delivery. The appropriate Customs Declaration must appear on all mail items containing merchandise with a destination address outside of Canada. For small items, or those wrapped in cloth, the declaration should be placed on a manila tag and tied to it. The Universal Postal Union forbids the carriage of dangerous goods in the mail except where special provisions have been made.

Commercial shippers should include an invoice or statement of value to expedite Customs clearance.

Customs Documentation  to top of page

The customs documentation that is required for an item shipped from Canada depends on the International service used and the content of the item.

NOTE:
Large volume mailers can print a copy of the CN22 label on envelopes and wrappers. However, the label must be the same size and use the same wording. All CN22 labels must be placed on the address side of the item under the return address, if possible.

Completing the Documents

Customs documents which are completely and accurately filled out make it easier for items to be cleared by Customs. Customers must complete the forms in English or French and may translate them into a language acceptable to the country of destination. For detailed information, Go to Section H, International Destination Listing.

False representation on any customs document is a crime.

All declarations and dispatch notes must contain the following information:

• full name and address of the sender and the addressee including postal code, zip code or country name
• number of items in each category
• accurate list of content (do not use general terms such as “merchandise” or “samples”). If the item contains clothing, for example, state the nature of the material and if the clothing is new or used.
• country of origin and harmonized coding, if available
• value of contents
• insured value, when applicable
• net weight
• how the item is to be handled if it cannot be delivered:
• returned at the sender’s expense
• signature of the sender.

NOTE:
Undervaluing or including an inaccurate list of an item’s content may result in seizure or delivery delays. It is the mailer’s responsibility to ensure all information is accurate. Canada Post assumes no responsibility for the accuracy of a Customs Declaration.

Prescription Drugs to the U.S.A.

For all prescription drugs mailed to a Canadian or American citizen at an address in the United States, it is mandatory that the sender include:

• a photocopy of the doctor’s prescription
• a letter from the doctor if the drug is not FDA approved
• a photocopy of a document proving the addressee’s Canadian citizenship (e.g. birth certificate with photo I.D., passport, etc.), if applicable
• the telephone number where the addressee can be contacted.

Postal Imports  to top of page

Customs Border Services Officers may open and inspect all incoming mail, except letters less than 30 g, without permission from either the sender or the addressee.

Gifts from friends and relatives, valued at $60CDN or less, are duty and tax exempt. Goods imported into Canada, valued at $20CDN or more, are subject to all duties and taxes.

Mail items that are assessed for duties and taxes, or require inspection for compliance to other government regulations (e.g. agricultural goods) are subject to additional fees.

All documentation must be included when an item is delivered or returned. The reasons for the return must be marked on the item and on the documentation.

Canada Post has taken over many of the material-handling and revenue-collection functions previously performed by Canada Customs. A handling fee of $5CDN per dutiable or taxable mail item is applied ($8CDN for EMS items). This fee is in line with the government’s efforts to help recover costs from those who benefit from services, and is similar to arrangements in the United States and other countries.

Parcels entering Canada through Canada Post screening centres will be inspected by Canada Border Services Agency Officers and assessed for applicable Customs duties, taxes and charges. If duties or taxes are payable, items will be delivered along with the E14 Customs Invoice affixed indicating the assessed taxes, duties and charges. These charges must be paid by the addressee before the package can be released to him.

Customs duty stamps to prepay Canadian Customs charges on circulars and catalogues are available from:

CANADA BORDER SERVICES AGENCY

FINANCE AND ADMINISTRATION DIVISION

25 NICHOLAS ST 20TH FLOOR

OTTAWA ON K1A 0L5

www.cbsa-asfc.gc.ca/menu-e.html

Unclaimed items, or items with unpaid Customs or import duties, will be returned to sender after 30 days and may carry a return charge.

Tobacco and tobacco products may be imported for personal consumption in limited quantities, provided that they meet the requirements of the Canada Border Services Agency (CBSA). Importation of tobacco products must also meet the requirements of the Tobacco Departmental Regulations available at the following website: http://laws.justice.gc.ca/en/E-14/C.R.C.-c.581/ and the Tobacco Act at: http://laws.justice.gc.ca/en/T-11.5/213957.html

NOTE:
Labeling and stamping requirements of the Tobacco Departmental Regulations do not apply when an individual imports five or less units of packaged tobacco. A unit is defined as: 200 cigarettes; 50 cigars; 400 tobacco sticks; or 400 g of manufactured tobacco.

Tobacco importations are not eligible for the 20,00 CAD duty and tax exemption.

Questions pertaining to the importation of tobacco should be addressed to:

TOBACCO ENFORCEMENT UNIT

2301 MIDLAND AVE

SCARBOROUGH ON  M1P 4R7

1 416-952-0929

Parcel items marked abandon will not be returned but sent to one of Canada Post’s Undeliverable Mail Offices for disposal.

All Canadian or foreign currency and monetary instruments ($10,000CDN or more) entering or exiting Canada through the mail must be reported to the Canada Border Services Agency.

These monetary instruments include:

• securities, including stocks, bonds, debentures and treasury bills; and
• negotiable instruments, including bank drafts, cheques, promissory notes, travellers’ cheques and money orders, other than
• warehouse receipts or bills of lading, and
• negotiable instruments that bear a restrictive endorsement or stamp for the purpose of clearing, or that are made payable to a named person and have not been endorsed.

Foreign currency and monetary instruments with a value of $10,000CDN or more mailed into Canada must include form E667 (Cross-Border Currency or Monetary Instruments Report-General) and have a Customs Declaration CN23 affixed to the item.

Rough diamond imports must be accompanied by a Kimberley Process Certificate validated by the government of the country of export. The certificate must also accompany rough diamonds in transit across Canada to another country. Each shipment requires a distinct certificate. A shipment may consist of several containers.

Importers must present the Kimberley Process Certificate to a Canadian Customs Officer at the point of entry in Canada. For more information, contact the:

KIMBERLEY PROCESS OFFICE

MINERALS AND METALS SECTOR

NATURAL RESOURCES CANADA

580 BOOTH ST 10TH FLOOR RM 10A7

OTTAWA ON  K1A 0E4

1 866 539-0766

Nursery stock and other regulated commodities imported from other countries require a permit. Nursery stock includes all kinds and species of living or dormant plants grown or used for ornamentation, propagation or cropping.

Nursery stock includes plants for ornamental or propagation purposes such as trees, shrubbery, climbing plants, stems and suckers, buds, scions, plants under glass, wild or indigenous plants, perennials, roots, bulbs (offset), tree and shrub seeds, etc.

However, it does not include flowers and vegetable seeds, field crop seeds, onion sets, garlic, mushroom spawn and seed potatoes and aquatic plants from the United States.

The following items are included in regulated commodities (e.g. articles admitted conditionally):

1. all species and varieties of wheat including straw, bran and chaff from other countries and from some states of the United States
2. broom corn including samples and brooms made from broom corn of countries other than the United States
3. raw root crops such as horseradish, carrots, beets, parsnips, turnips, marigolds, onions and onion sets, garlic bulbs, yams, seed potatoes, etc., from all countries except Bermuda, mainland United States and the West Indies (including Cuba and the Bahamas).

Bags or containers from all countries used to transport temperate fruits or root crops require a phytosanitary certificate.

All shipments containing any of the above mentioned items must be directed to one of the Ports of Importation (see following list) for inspection of the shipment. All nursery stocks coming from any country must be accompanied by a phytosanitary certificate of inspection issued by the Department of Agriculture of the originating country stating that the shipment is free from insects, pests or diseases. This certificate is to be inserted in an envelope marked Certificate of Inspection and attached to the nursery stock wrapper or container.

Nursery stock and other regulated commodities may be imported from other countries with a valid import permit. Application forms to obtain a permit are available on the Canadian Food Inspection Agency website at: www.inspection.gc.ca/english/for/pdf/c5256e.pdf . Completed permit applications should be sent to:

CANADIAN FOOD INSPECTION AGENCY

PLANT HEALTH AND PRODUCTION DIVISION

PERMIT OFFICE

59 CAMELOT DR

OTTAWA ON  K1A 0Y9

Along with an import permit, the importer will also be provided with a mailing label bearing the permit number, the name and address of the importer. This label should be forwarded to the shipper for affixing to the package before mailing.

Importers must retain their permit for presenting to Customs at the point where duty is paid so their shipment can be released. More information can be found on the Canadian Food Inspection Agency, Plant Health and Production Division website at: www.inspection.gc.ca/english/index/pppve.shtml .

Living insects, pests or diseases may be imported under permit for educational or scientific purposes only. Incoming mail containing these items will be routed through one of the Postal Ports of Importation listed below.

Ports of Importation List

For more information, please contact the relevant department:

• Agriculture and Agri-Food Canada at: 1 613 759-1000
• Canada Border Services Agency at: 1 800 461-9999
• Health Canada at: 1 866 999-7612

General International Export Requirements  to top of page

The provisions of the Convention of the Universal Postal Union of which Canada is a member govern the exchange of all mail. The provisions of the Postal Parcels Agreement of the Universal Postal Union also govern the exchange of Parcel Post. The exchange of all mail between Canada and the U.S.A. (including letters and parcels) is subject to bilateral agreements signed between the United States Postal Service and Canada Post.

Member countries of the Postal Union of the Americas, Spain and Portugal (PUASP) and member countries of the Commonwealth meet periodically to discuss postal matters. Canada is a member of both organizations.

Postal Exports  to top of page

Under federal government legislation, the export of certain articles from Canada to other countries is controlled through the issuance of export permits.

Customers can request information on tariffs, taxes, requirements for certificates of origin and other import charges on mail sent to the United States and international destinations. Requests should be addressed to the:

DEPARTMENT OF FOREIGN AFFAIRS

125 SUSSEX DR

OTTAWA ON K1A 0G2

Customers can also call 1 613 944-4000. Mailers living outside the Ottawa area can call toll-free 1 800 267-8376.

All parcels entering foreign countries are subject to Customs inspection. Value remission for duties may be applicable (e.g. gifts). Go to Section H, International Destination Listing, for specific information.

Regardless of value, all items on the Export Control List or items sent to countries on the Area Control List require Export Permits.

Copies of both lists, as well as General Export Permits, can be obtained from the following authority:

COLLECTOR OF CUSTOMS

THE DEPARTMENT OF FOREIGN AFFAIRS

EXPORT CONTROLS DIVISION

125 SUSSEX DR

OTTAWA ON K1A 0G2

Export Permit application forms are available from:

• Export Controls Division, Special Trade Relations Bureau
• any CBSA Office
• any regional office of the Department of Regional Industrial Expansion located in Vancouver, Edmonton, Saskatoon, Winnipeg, Toronto, Montréal, Québec, Moncton, Halifax, Charlottetown and St. John’s.

Exporters qualifying for individual permit exemptions must mark each parcel or package with the following: Exported under the authority of General Export Permit No. EX. 1.

The form number for the Export Declaration is B13A.

Postal employees who are handed an Export Declaration Form B13A with commercial shipments must date-stamp the form and return it to the Customer.

An Export Declaration Form B13A is required for the following goods when shipped through the U.S.A., for export to another country such as Mexico, England, etc. or directly to any country other than the U.S.A.:

1. all goods (including gifts, donations and repairs) valued at $2,000CDN and more
2. all goods that are controlled, prohibited or regulated regardless of value.

Form B13A is not required for goods that are exported for consumption in the U.S.A.

NOTE:
An Export Declaration Form B13A should not be confused with export permits. The Export Declaration Form is issued by the Department of National Revenue and is required when exporting some goods included in the exceptions above.

For additional information on these tariff classifications, Customers should call 1 613 954-7135.

The Export and Import Permits Act and Regulations are administered by the:

SPECIAL TRADE RELATIONS BUREAU

EXPORT CONTROLS DIVISION

DEPARTMENT OF FOREIGN AFFAIRS

125 SUSSEX DR

OTTAWA ON K1A 0G2

1 613 996-2387

All Canadian or foreign currency and monetary instruments ($10,000CDN or more) entering or exiting Canada through the mail must be reported to the Canada Border Services Agency.

These monetary instruments include:

• securities, including stocks, bonds, debentures and treasury bills; and
• negotiable instruments, including bank drafts, cheques, promissory notes, travellers’ cheques and money orders, other than
• warehouse receipts or bills of lading, and
• negotiable instruments that bear a restrictive endorsement or stamp for the purpose of clearing, or that are made payable to a named person and have not been endorsed.

Foreign currency and monetary instruments with a value of $10,000CDN or more mailed out of the country must include form E667 (Cross-Border Currency or Monetary Instruments Report-General). The Customer must submit or forward a copy of form E667 to the nearest Canada Border Services Agency office, at the same time as or in advance of mailing the item.

Rough diamond exporters must present a Canadian Kimberley Process Certificate at the time of export. Each shipment of rough diamonds requires a distinct Canadian Kimberley Process Certificate. A shipment may consist of several containers. The Canada Border Services Agency (CBSA) will stamp an Export Declaration attached to the certificate. Exporters must then forward the declaration to the Kimberley Process Office within seven days of the date of export, at the following address:

KIMBERLEY PROCESS OFFICE

MINERALS AND METALS SECTOR

NATURAL RESOURCES CANADA

580 BOOTH ST 10TH FLOOR RM 10A7

OTTAWA ON  K1A 0E4

Exports to the United States

A fee is collected in the United States for Customs clearance of all classes of mail subject to Customs duty.

Packaging which was previously used for non-mailable matter such as intoxicating beverages, munitions, cleaning products, etc., should not be re-used for packaging goods mailed to the United States. The use of such packaging may result in delay or return of the item by U.S.A. postal or customs officials.

All shipments to the U.S.A. containing commercially-prepared food must be preceded by a Prior Notice of Imported Food Shipments. This includes mail items containing food for human or animal consumption, dietary supplements, vitamins and food additives or colour. Articles of food which have been non-commercially prepared by an individual in his own residence and sent to another individual as a non-commercial gift are exempt from the requirement for a Prior Notice. The Prior Notice number provided by the U.S.A. Food and Drug Administration (FDA) must be included on the Customs documentation prior to shipping. More information on the Prior Notice can be obtained from the FDA at www.fda.gov.

Shipments containing clothing or items made of fabric must be accompanied by a Textile Declaration form (43-074-261).

On September 16, 2005, the United States, in cooperation with Mexico and Canada, began enforcement of the international phytosanitary standard for regulated wood packaging material (WPM) entering North America.

The U.S. Department of Agriculture (USDA) amended its regulations with the goal of decreasing the risk of introducing plant pests into the United States. The International Plant Protection Convention (IPPC) standard calls for most WPM to be either heat treated or fumigated with methyl bromide in accordance with the Guidelines and marked with an approved international mark certifying that treatment. The final rule, which became effective on September 16, 2005, affects all persons using wood packaging material in connection with importing goods into the United States.

Enforcement will be conducted in accordance with US Customs and Border Protection (CBP) operational guidelines and procedures. For additional requirements, phasing implementation information and scheduling, visit the Customs and Border Protection website at: www.cbp.gov/xp/cgov/import/commercial_enforcement/wpm

Certificates of Disinfection

Parcels containing wearing apparel (e.g. used clothing, footwear, linen, etc.) may be required to enclose a certificate of disinfection issued by recognized disinfection establishments or in their absence, by private concerns including dry cleaning firms. The wrapper must be endorsed “Certificate of Disinfection Enclosed”. Parcels that arrive at their destination without the required certificate are returned to origin at the expense of the mailer. The International Destination Listing provides information on which countries require these certificates. Go to Section H, International Destination Listing.

Mailing Abroad  to top of page

Mail will be charged the Canadian postage prices if the mailing comprises large quantities of items or if it is posted outside Canada by or on behalf of a Canadian mailer for delivery in Canada in order to profit from lower prices. When such mail is identified, the pertinent information should be sent to Canada Post’s Customer Relationship Support group who will arrange for the collection of postage due from the Canadian mailer. If the postage is not paid, the mail will be returned to the country of mailing. A large quantity means more than 50 items a day or more than 300 items in any one month. Payment for the above items may be made in advance. Mailers should write to the following authority and enclose a sample of the items to be mailed stating the total number of items and where they will be mailed:

DIRECTOR, INTERNATIONAL RELATIONS

CANADA POST

2701 RIVERSIDE DR SUITE N0220

OTTAWA ON K1A 0B1

Valuable Items  to top of page

To determine whether valuables are acceptable in the destination country, Go to Section H, International Destination Listing.

Valuable items include:

• bank or currency notes
• coins
• traveller’s cheques
• securities of any kind payable to bearer
• platinum, gold or silver (manufactured or not)
• jewels and precious stones
• other valuable articles.

Tax Information  to top of page

All prices and fees published in the Canada Postal Guide are subject to the Federal Goods and Services Tax (GST), and to the Provincial Sales Tax (PST) or to the Harmonized Sales Tax (HST), where applicable. Go to Tax Information, in Section B - Chapter 5, Paying for a Mailing.

Parcels entering Canada through Canada Post screening centres will be inspected by Canada Border Services Agency (CBSA) officers and assessed for applicable Customs duties, taxes and charges. If duties or taxes are payable, items will be delivered along with the E14 Customs Invoice affixed indicating the assessed taxes, duties and charges that must be paid by the addressee before the package can be released to them.

The Canada Border Services Agency (CBSA) collects provincial retail sales taxes (PST) on most taxable imports valued at over $20CDN entering Québec, Ontario, Manitoba, Saskatchewan and British Columbia. The CBSA also collects Harmonized Sales Taxes (HST) on most taxable imports entering Newfoundland and Labrador, Nova Scotia and New Brunswick.

Collection of the PST and HST is done in accordance with CBSA and provincial governments’ agreements.

Customers with questions regarding the collection of these taxes should call:

Government of Canada, Automated Customs Information Service: 1 800 461-9999

Canada Post, Customer Relationship Support: 1 800 267-1177.