Info-Guide – Import

Importing occurs when foreign products enter the country. People usually begin importing because they see an existing product which is cheaper in another market, they discover a unique product that is not available in Canada or they require raw materials which are not available in Canada for manufacturing purposes.

There are many questions you must answer before starting to import. This Info-Guide will take you step by step through the process of learning how to be a successful importer.

It does not enter into every detail involved in importing, however, and because of this, we strongly recommend that you seek the professional assistance available from the public and private sectors. Their assistance will make it easier for you to start your business and increase your chances of success.

TABLE OF CONTENTS

1. Before importing
2. Evaluating the product
3. Planning
4. Choosing a supplier 
5. Laws and regulations 
6. Documentation and logistics
7. Financing 
8. General resources  

1.  Before importing

If you are ready to lauch a business, the Info-Guide – Business Start-Up will show you the major steps needed for starting a business and provide you with information about certain regulations.  If you are already in business and wish to begin importing, follow these steps and be sure to have all the necessary legal documents.

There are many questions you need to answer before you import. The three most important are:

1. Is there a market for my product? If there is no domestic market for the product, whether it is being sold directly to the consumer or used within a production process, the venture will not succeed.
   
   
2. Can I get the product that I need when I need it in the quantities I require? Timely delivery of the product is as important to the success of importing as meeting the financial demands of the venture. It is therefore imperative that you have a solid plan to deal with these areas and closely monitor them throughout the import process.
   
   
3. Can I meet the financial demands of this venture? Importing is costly and requires careful planning in order to properly estimate your needs and maintain your profit margin.

What are the risks?

There are many risks involved with importing, such as:

• Foreign exchange fluctuations – this impacts on profit unless you protect yourself by hedging currency at a bank, or ensuring the sales agreement stipulates payment in your home currency. Any fluctuations would then be the responsibility of the supplier.
  
• Tariff changes – Changes in the classification of goods or the application of a new duty rate can occur without warning.
  
• Change in expected prices – Fluctuating export taxes and/or modified regulations in the source country can cause price changes.
  
• Delivery time fluctuations – Communication and transportation difficulties, as well as inaccurate or incomplete documentation, can cause delays in delivery time.
  
• Obsolete merchandise – Occurs due to a passing trend or fad.
  
• Intangible risks – include civil unrest, natural disasters and strikes.

With any business venture there is an element of risk and importing is no exception. Most problems stem from spur-of-the-moment decisions and improper research. To minimize your risk and avoid unnecessary losses, do your homework and develop a solid, well researched business plan.

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Other resources:

ImportSource.ca – Canada Business
ImportSource.ca is your gateway to a comprehensive range of resources designed to help both new and experienced importers with every stage of the import process.   http://importsource.ca/gol/importsource/site.nsf/en/index.html

Importers – Canada Border Services Agency (CBSA)
This site contains information for businesses that import commercial goods into Canada.
http://www.cbsa-asfc.gc.ca/import/menu-e.html

Importing – A Step-by-Step Guide – Canada Border Services Agency (CBSA)
This guide has been created to help small and medium-sized businesses that import goods occasionally or that are importing for the first time. This guide provides an overview of the commercial importing process. http://www.cbsa-asfc.gc.ca/sme/stepbystep/import/menu-e.html

Checklist for Importing Commercial Goods
http://www.cbsa-asfc.gc.ca/E/pub/cp/bsf5034/bsf5034-e.html 

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2. Evaluating the product

Where do you start?

Most potential importers already have a product in mind – they’ve either discovered it when visiting another country or found where to obtain it at a lower price. Keep in mind that if you deal with goods in an area you are familiar with, you will increase your chances for success as you already know the market and understand how new products or other developments may affect the industry. However, if you are not familiar with the sector you're dealing in, educate yourself by studying industry publications.

The first stage of your research is to determine whom your product is for. Is it aimed at infants, children, teenagers, adults, the elderly, or a combination of these?

The next step is to determine whether or not there is a demand for your product. One of the simplest ways of doing this is to ask yourself whether you would buy the product for yourself, your children, or another family member if you came upon it in a store (and be honest!). Ask friends, family and business acquaintances if they would purchase this item for themselves or other family members if they were out shopping and happened to see it. Check and double-check your findings.

Have you every paid close attention to what people are buying? Become a people watcher. Ask yourself:

• How do consumers choose the items they purchase – is it the low price, superior quality, popular brand name, attractive packaging, usefulness, uniqueness, or a combination of these?
  
  
• What are the latest trends? Be particularly conscious of this if you’re planning to import fashion items, but be up-to-date no matter what category your goods fall into.
  
  
• Which products sell out faster than others and which products collect dust on the store shelves year after year?
  
  
• Is your product seasonal? You may have fallen in love with those loose, comfortable summer dresses you found in Asia, but if you’re going to sell them in Abitibi you will have a very limited market for them and a short time frame in which to sell them.

In order to be successful, your product must have a comparative advantage over others. In other words, your product should either have a lower price or be of higher quality than comparable products on the market, or else be unique.

Know your product

It is important that you are aware of the content of the product you’re planning to import since Canada is a signatory to the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES), which bans the import of any products made from specific plants and animals. For example, you will not be able to bring ivory jewellery into the country as elephants are a protected species under the CITES agreement.

You may also want to keep in mind that consumers are becoming increasingly sensitive to environmental issues and are purchasing products that do not endanger the environment. For instance, if you are planning to import a hand carved bowl made of a rare type of wood, consumers may find it offensive that a dwindling species of tree was destroyed just to make this item and will therefore refuse to buy it.

Market research is an important aspect of any business venture. Importers especially need to conduct additional research given the risks associated with bringing a product into the domestic market from outside of Canada. Information on Canadian standards, current international trade data for the product (including entry into Canada ) and product origin is vital to any importer.

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Other resources:

Canadian Importers Database – Strategis
Canadian manufacturers and primary goods producers can find out the names and locations of the major companies importing specific products into Canada. For more information, consult our document Canadian Importers Database, call 1-800-328-6189, or visit http://strategis.gc.ca/sc_mrkti/cid/engdoc/index.html

Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)
CITES is an international agreement between governments. Its aim is to ensure that international trade in specimens of wild animals and plants does not threaten their survival. http://www.cites.org/

Trade Data Online – Strategis
Trade Data Online provides detailed information on Canadian and U.S. imports, exports and trade balances – in terms of dollars or percentages – with 200 countries for over 5,000 commodities (by HS codes) for the latest ten complete years and the current year to date. Information is also available on the imports, exports, trade balances, manufacturing shipments, apparent domestic markets and export intensities of Canadian industries. For more information, consult our document Trade Data Online, call 1-800-328-6189, or visit http://strategis.ic.gc.ca/sc_mrkti/tdst/engdoc/tr_homep.html  

Imports and exports – International Trade  – Statistics Canada
Statistics Canada collects and distributes a wide range of statistical information on commercial importing based on CBSA data. Using Customs reports, Statistics Canada maintains trade data according to the Harmonized System (HS). Statistics Canada also maintains detailed trade data by commodity or industry and records related to exports and imports. There might be costs associated with obtaining the statistics produced by Statistics Canada. For more information, consult our document Trade Data and Statistics, call 1-800-263-1136, or visit http://www.statcan.ca/english/tradedata/tradedata.htm 

International Directory of Importers
Available in our Documentation Centre.

Kompass
Directory of manufacturers, wholesalers, importers, exporters and distributors of products worldwide.  Available free of charge on the Internet (limited access) at http://www.kompass.com Also available free of charge at our documentation centre (full access).

Markets and Trade – Agriculture and Agri-Food Canada
http://www.agr.gc.ca/index_e.php?s1=info&s2=t&page=mar

Canadian Company Capabilities (CCC) – Industry Canada
An online database that profiles over 50,000 Canadian companies. Providing comprehensive information on contacts, products, services, trade experiences and technology, CCC includes hundreds of specialized manufacturing, service and product-specific business directories. For more information, consult our document Canadian Company Capabilities, call 1-800-328-6189 or visit http://strategis.ic.gc.ca/sc_coinf/ccc/engdoc/homepage.html

TradeMap Canada  – Canada Business
TradeMap Canada is an innovative tool created by the International Trade Centre (UNCTAD/WTO) in Geneva. It provides online access to the world's largest trade database and presents indicators on import performance, international demand, alternative markets, and the role of competitors from both the product and country perspective. For more information, consult our document TradeMap Canada or visit http://exportsource.ca/gol/trademap/site.nsf/en/index.html 

World Trade Atlas
Detailed in-depth import and export statistics for a variety of commodities from Canada, the U.S., Mexico, Japan, China and the EU. Available in our documentation centre.

Market Analysis
http://www.infoentrepreneurs.org/serv
let/ContentServer?cid=1081945275659&pagen
ame=CBSC_QC/display&lang=en&c=GuideFactSheet

Guide to Market Research and Analysis
http://www.infoentrepreneurs.org/servl
et/ContentServer?cid=1081945275683&pagen
ame=CBSC_QC/display&lang=en&c=GuideFactSheet

Foreign Market Studies
http://www.infoentrepreneurs.org/se
rvlet/ContentServer?cid=1081944218775&pagen
ame=CBSC_QC/display&lang=fr&c=InfoResources

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3. Planning

Business plan
You need a current and comprehensive business plan that reflects your operations. If you have one but it’s out of date, now is the time to review and renew it. If you don’t have one, this is definitely the time to create one. For more information on the business plan, consult section 5 of our document Info-Guide – Business Start-Up or use the Interactive Business Planner.

Marketing plan
You’ll need a marketing plan. While you’re developing it, remember not to confuse marketing with advertising, sales or promotion. Marketing is strategy. The other three are the tools your strategy will use to reach your target audience. Because marketing is an ongoing activity, your marketing plan is a work in progress that you’ll modify continuously. For more information, consult our document  Marketing Plan Outline.

4. Choosing a supplier

At this stage you’ve done your market research, know what product you’re looking for and from which area of the world it comes from. Now all you need is a supplier. Directories listing foreign manufacturers and exporters will be useful in the search for a supplier. Identifying the best suppliers of your desired goods can be time consuming, particularly if you are new to the import business.

Our documentation centre contains most of this information. Our research agents can help you locate the relevant lists.

You may choose to travel to the country of interest in order to locate suppliers. There are several advantages to visiting abroad:

• It allows you to make direct contact with your supplier or agent.
• You have the opportunity to personally see their operation.
• You can inspect their product closely if you have never seen it first hand and determine whether or not the product requires modification.
• It provides an opportunity to build a relationship.

A visit to the foreign supplier can also provide information on any export controls that would inhibit the flow of goods. Information sources in foreign markets include market research organisations and industry associations as well as agents, distributors and consultants.

Another excellent way to meet foreign suppliers and agents is to attend a trade show overseas. You can browse at your leisure, inspect a wide range of products first-hand and spend time with a number of different sellers.

When you meet with potential suppliers, you may want offer to sell the product exclusively throughout Canada as either an agent/broker or distributor/wholesaler. Occasionally, foreign suppliers are reluctant to grant exclusive rights nationally and in return may offer either a provincial territory or group of provinces. The foreign supplier may already have established accounts in Canada and require that these be excluded from any representation agreement. The Canadian Importers’ Association advises that representatives restricted in any of these ways should carefully consider entering into an agreement on such terms unless the product has an unusually high market potential.

Once you have chosen a potential supplier, research the company’s background thoroughly to ensure it has a sound reputation. Trust is a major aspect of an importing relationship as your business will depend upon the supplier providing the goods you need. At this stage, a face-to-face meeting is usually required.

After you have made contact with suppliers you can request a price list, catalogues and samples. If the samples are acceptable, you can test them in the market. However, be persistent when negotiating for free samples.

Choosing an agent
If you have the contacts and expertise to look after matters independently, you may not require an agent. If you do not, it is wise to use an agent in the country that you’re importing from. An agent can help find suppliers, look into their background and help you secure better prices for the goods. A good agent will inquire as to your import interests and keep you posted on any new opportunities as well as local conditions that may affect your supply.

Before finalising any agreement with an agent, do your research. Find out the company name, address, phone, fax, contact person, years of experience, number of employees, products they represent and/or specialise in, other individuals or organisations they represent and warehousing facilities. In addition, ask for references and follow up on them. Use your resources to investigate and secure a good agent – this person will be one of the most important links in your organisation. Make sure you find out ahead of time what your agent will be charging and factor this into your overall budget.

Forming an agreement
Make sure all agreements with your suppliers or agent are in writing and clearly state which party is responsible for transportation costs, required packaging (type and amount of packaging), delivery times, storage, insurance and any minimum requirements (e.g. you have to order a minimum of 100 units every 90 days).

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Other resources:

Foreign trade offices
Foreign trade offices in Canada are another source of information for the importer. These foreign representatives are located in Canada to promote their country’s goods and services and encourage trade between the two nations. Their offices are listed on the Foreign Affairs Canada Web site under Foreign Representatives in Canada at http://www.dfait-maeci.gc.ca/protocol/menu-en.asp

Forum for International Trade Training – FITT Inc.
Canada's centre for international trade training and certification is a national, not-for-profit, professional organisation. The training programs uncover and analyse the issues that importers and exporters need to be aware of in order to successfully attack and penetrate international markets. For more information, consult our document FITT (Forum for International Trade Training) or visit http://www.fitt.ca/english/view.asp?x=1

Trading Houses
Trading Houses are involved in importing/exporting and third country trading, in goods and services manufactured or provided by another company. http://www.caftha.ca/index.html

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5. Laws and regulations

Business Number (BN) – Import/Export account
As an importer, you must also obtain a Business Number (BN). This number is sometimes referred to as an import number or export number. The BN streamlines the regulatory process by combining various registration requirements into one system. The BN number has 15 digits: the first nine numbers identify the business while the following two letters and four numbers indicate programs and accounts. For more information, consult our document  Importer/Exporter Account Number, call 1-800-959-7775, or visit http://www.cra-arc.gc.ca/tax/business/topics/bn/needone/importexport-e.html

Restrictions
Controls such as permits, certificates, examinations and embargos are applied to certain goods entering the country. Some are to protect the health and safety of Canadian citizens (i.e. inspecting meat products), some are to protect Canadian industry (i.e. prohibiting the import of certain goods which will have an unfair advantage over Canadian-produced goods), while others send a message to a country that has a policy Canada does not approve of.

You must identify the goods you want to import, determine what country they are coming from and in which country they are manufactured, and make sure you are allowed to import these goods.

For example, the following goods are prohibited:

• Material which is considered to be obscene, treasonable, seditious, hate propaganda, or child pornography;
• Used or second-hand automobiles of all kinds (except from the USA );
• Used or second-hand aircraft of all kinds, barring exceptions
• Debased or counterfeit currency;
• Certain birds;
• Aigrettes, egret plumes and certain other feathers;
• Used or second-hand mattresses;
• Articles manufactured or produced by prisoners;
• Reprints of Canadian works protected by copyright;
• Matches made with white phosphorus.

For more information on prohibited goods, consult memoranda series D9 at http://www.asfc.gc.ca/menu/D9-e.html

Québec Government restrictions

Some products are subject to restrictions or other controls by the government or its representatives when they are imported from other provinces or countries.

Products such as:

• alcohol (http://formulaire.gouv.qc.ca/cgi/affiche_doc.cgi?dossier=2694&table=0&); (In French only)
• tobacco and fuel (http://formulaire.gouv.qc.ca/cgi/affiche_doc.cgi?dossier=4734&table=0); (In French only) 
• automobiles (http://www.formulaire.gouv.qc.ca/cgi/affiche_doc.cgi?dossier=4428&table=0&); (In French only) 
• bottled water (http://www.mapaq.gouv.qc.ca/Fr/Transforma
  tion/md/Formulaires/eauxembouteillees.htm); (In French only) 
• stuffing and upholstered and stuffed articles (MDEIE);
• deer and elk (MAPAQ);
• organic products (http://www.caaq.org/en/faq/import-export.asp);
• dairy products and their substitutes.

Also consult Approval Procedures for Products Accepted from Outside of Quebec and Bearing a Reserved Designation at http://www.caaq.org/en/about-caaq/programs/product-acceptance-program.asp.

Determine whether or not the goods you want to import are subject to restrictions or other requirements at http://www.asfc.gc.ca/sme/stepbystep/import/menu-e.html 

Some government departments/agencies prohibit certain goods from entering or leaving Canada. For more information, consult our document  Requirements for Imports and Exports of Prohibited and Controlled Goods.

Import control list
Under the Export and Import Permits Act (EIPA) the Governor in Council may establish an Import Control List (ICL) and include therein any product, the import of which is deemed necessary to be controlled for one of several purposes outlined in the EIPA, including to implement an intergovernmental arrangement or commitment. Products on the list may be subject to a quantitative import restriction and require a permit for importation into Canada. For more information, consult our document Import Quotas.

Import permits – Export and Import Permits Act
Import Permits are issued under the authority of the Export and Import Permits Act. The Export and Import Controls Bureau (EICB) is responsible for assisting importers to determine if import permits are required. They also publish brochures and Notices to Importers that are freely available on request.

The importation of goods on the Import Control List to Canada for commercial or personal purposes is controlled by a series of quotas and import licenses. In order to import these goods, you must in most cases obtain an import permit. For more information, consult our document  Import Permits, call 1-800-267-8376, or visit http://www.international.gc.ca/trade/eicb/general/general-en.asp  

Tariff classification
Once you are sure that the goods may be imported, you have to determine the tariff classification, applicable tariff treatment, the rates of duty and the tax you will have to pay when you import the goods.

You have to determine the 10-digit tariff classification number for each item you are importing. Classification numbers are found in the Customs Tariff. These numbers are used to determine the Customs rate of duty that you must pay when importing and they also provide precise statistical data on your importation to the Canadian government. For more information on the methodology for classifying goods in the Customs Tariff,call 1-800-959-2036 or visit http://www.cbsa-asfc.gc.ca/import/tariff_classification-e.html

National Customs Rulings
If you are uncertain of what tariff treatment is applicable to your goods, it is possible to apply for a National Customs Ruling. A National Customs Ruling (NCR) is a written statement provided by the Canada Border Service Agency to an importer or the importer’s agent which outlines how the department will apply specific provisions of existing customs legislation to an importation. NCRs are issued for tariff classification, value for duty, origin and marking. For more information on National Customs Rulings, call 1-800-959-2036 or visit http://www.cbsa-asfc.gc.ca/E/pub/cm/d11-11-1/d11-11-1-e.html

Once you have a tariff classification number, you are ready to determine the rate of duty.

Rate of duty
To benefit from a preferential duty rate, you must ensure that you satisfy the requirements of the particular trade agreement or tariff treatment. Generally, for trade agreements, this means that at the time of importation, you must possess a valid certificate of origin for the specific trade agreement.

Various proof of origin requirements exist for all other preferential tariff treatments. These can include Form A, Certificate of Origin or the Exporter's Statement of Origin. In addition, the goods normally have to be shipped to Canada from a beneficiary country on a through-bill of lading.

See the beginning of the Customs Tariff for a complete list of countries eligible under the MFN, GPT or LDCT and CCCT.

GST and excise tax or duty
Most imported products are subject to the goods and services tax (GST).  You must check to see if your product is subject to the GST, since some are exempt. Some importations such as prescription drugs, medical and assistive devices, basic groceries, agriculture and fishing goods are non-taxable. For more information on GST/HST, contact a CRA GST/HST Rulings Centre or visit http://www.ccra-adrc.gc.ca/tax/technical/gsthst-e.html

Depending on the product you import, an excise tax or duty may be levied. The import guide of the Canada Border Services Agency will enable you to consult the tariff classification and the list of merchandise subject to the various taxes. 

Excise tax is levied on:

• automobile air conditioners, whether separate or permanently installed ($100 per air conditioner)
• certain vehicles designed for use as passenger vehicles.

Excise duty is levied on:

• tobacco and alcohol products.

For more information, consult the Excise taxes and special levies. You can also find complete references to excise rates and duties in the Excise Tax Act schedules.

Value for duty
Determine the value for duty on which you will calculate the rate of duty and tax specified aboveEnsure that the vendor or exporter provides you with a receipt or a sales invoice. It should describe the goods in detail and show the selling price and conditions and terms of sale.

There are a variety of valuation methods. The most appropriate method is based on the circumstances and factors of a particular importation. In most cases where the goods are sold to a Canadian entity or person, the value for duty will be calculated based on the "ex-factory" price that you pay for the goods (selling price) for export to Canada. The selling price may have to be adjusted to add and/or deduct specified amounts when they are included in the price, i.e., freight. For more information on the transaction value method, which is the primary basis of valuation, see D13-4-1.

Valuation of imported goods
To find out how much duty and tax to apply to a good, importers first have to know how much the good is worth. Canada Customs and Revenue Agency's Valuation Division and regional Customs Client Services, applying the duty provisions of the Customs Act, make these decisions. For more information, call 1-800-959-2036 or visit  http://www.cbsa-asfc.gc.ca/import/methods-e.html  

Self-adjustment
Self-adjustment includes corrections to accounting documents relating to origin, value, classification, or diversion. As soon as you have reason to believe that information on a declaration was incorrect, you must adjust the related accounting documents within 90 days. However, once four years have passed after the goods were accounted for, the obligation to adjust incorrect accounting documents ends. For more information, visit http://www.cbsa-asfc.gc.ca/E/pub/cm/d11-6-6/

Temporary importation/exportation programs
All goods entering Canada, even those being imported temporarily or those goods which were exported temporarily, are subject to duty and tax on their full value, unless there is a provision in legislation or regulations to relieve the duties and taxes owing. For more information, consult our document Temporary Importation/Exportation Programs, call 1-800-959-2036, or visit http://www.cbsa-asfc.gc.ca/import/tempimportations-e.html

North American Free Trade Agreement (NAFTA) – ALENA
NAFTA came into force on January 1, 1994. As of January 1, 2003, the agreement eliminates tariffs on nearly all qualifying goods among Canada, Mexico and the United States. NAFTA provides secure access for Canadian exports to the U.S. and Mexico. Canadian business people and the general public may get printed information about NAFTA from ITCan and other government departments. For more information, call 1-800-959-2036, or visit http://www.international.gc.ca/nafta%2Dalena

Records for imported goods
Under the Customs Act, every person who imports goods for sale, causes goods to be imported for sale or for any industrial, occupational, commercial, institutional, or any other use shall keep records for those goods at the place of business, in Canada or at any other place designated by the Minister. For more information, call 1-800-959-2036 or consult our document  Records for Imported Goods.

Labelling
Depending on the product imported, there may be certain labelling requirements. Some products may be imported to Canada with no specific requirements. However, to be sold in Canada, they must meet certain labelling requirements. For more information, consult the document  Labelling Assessment Tools To learn more about the labelling criteria of the Québec government, visit http://www.entreprises.gouv.qc.ca/portail/quebec/importation?lang=fr (In French only)

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Other resources:

Canadian Food Inspection Agency (CFIA)
The CFIA delivers all federal inspection services related to food; animal health; and plant protection. For more information, consult our document Food Import or visit  http://www.inspection.gc.ca/english/anima/heasan/import/importe.shtml

Export and Import Controls Bureau (EICB) – Foreign Affairs and International Trade Canada
The Export and Import Controls Bureau (EICB) authorises, under the discretion of the Minister of International Trade, the import and export of goods restricted by quotas and/or tariffs.
http://www.dfait-maeci.gc.ca/eicb/menu-en.asp

Lois sectorielles concernant le commerce – MDEIE
http://www.mdeie.gouv.qc.ca/page/web/portail/mi
nistere/nav/lois_reglements/42946.html?iddoc=42946 (In French only)

Lois et règlements pour la production animale et végétale – MAPAQ
http://www.mapaq.gouv.qc.ca/Fr/Pro
ductions/md/loisetreglements/ (In French only)

Health Canada
Information concerning the importation of drugs destined for human consumption, including medicines. http://www.hc-sc.gc.ca/dhp-mps/prodpharma/index_e.html

Automated Import Reference System (AIRS)
The purpose of the AIRS is to provide accurate and timely information on import requirements. The application uses a question and answer approach to guide the user through a series of questions about the Harmonized System (HS) Codes, origin, destination, end use and miscellaneous qualifiers of the product they wish to import. http://airs-sari.inspection.gc.ca/AIRS/airs-sari.asp

Workplace Hazardous Materials Information System (WHMIS)
The Workplace Hazardous Materials Information System (WHMIS) is Canada’s national hasard communication standard. The key elements of the system are cautionary labelling of containers of WHMIS “controlled products”, the provision of material safety data sheets (MSDSs) and worker education and training programs.http://www.hc-sc.gc.ca/ewh-semt/occup-travail/whmis-simdut/index_e.html

Registrar of Imported Vehicles
http://www.tc.gc.ca/roadsafety/importation/menu.htm

Anti-dumping and Countervailing Program
http://www.cbsa-asfc.gc.ca/sima/menu-e.html

Customs tariff
List of countries and applicable tariff treatments.
http://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/tariff2007/01-99/2007LOC-e.pdf

Reporting of imported goods
The Customs Act governs the administration and enforcement of customs laws. Under Part II of the Act, all goods imported into Canada must be reported to the nearest open customs office. The Reporting of Imported Goods Regulations specify how the reports must be made.For more information, consult our document Reporting of Imported Goods or call 1-800-959-2036.

Protective measures for Canadian products against unfair foreign competition
Canada Border Services Agency administers the Special Import Measures Act (SIMA) and imposes duties on imported goods when they are dumped or subsidised in a way that harms Canadian producers. For more information, call 1-800-959-2036, or visit http://www.cbsa-asfc.gc.ca/sima/menu-e.html

Administrative Monetary Penalty System (AMPS)
The proposed Administrative Monetary Penalty System (AMPS) is a graduated system of administrative monetary penalties for failure to comply with Customs legislative, regulatory or program requirements. It will provide a flexible and effective sanctions regime necessary to ensure and preserve the public trust in the fairness and integrity of the Customs program. For more information, call 1-800-959-2036 or visit http://www.cbsa-asfc.gc.ca/trade-commerce/amps/menu-eng.html

Import Service Centres
As part of its commitment to improving service for clients, the Canadian Food Inspection Agency (CFIA), in co-operation with the Canada Border Services Agency, has established three regional Import Service Centres (ISC). The ISC staff handles telephone inquiries regarding import requirements for all commodities inspected by the CFIA and, when necessary, coordinates inspections for import shipments. For more information, consult our document Import Service Centres, call 514 493-0468 or 1-877-493-0468, or visit http://www.inspection.gc.ca/english/imp/importe.shtml

International Import Certificate (IIC)
An International Import Certificate (IIC) is an end use assurance. Foreign governments may require a Canadian IIC before the foreign export permit/license is issued. The IIC defines the items and quantities of controlled goods that are being imported, and indicates that the Canadian government is aware of and has no objections to that import. It allows the government of the exporting country to ensure that the goods are not diverted en route or upon arrival. Canadian importers apply for the IIC from the Export Controls Division (EPE) of International Trade Canada (ITCan). For more information, consult our document International Import Certificates, call 1-800-267-8376, or visit http://www.dfait-maeci.gc.ca/trade/eicb

Canadian Association of Importers and Exporters
The Canadian Association of Importers and Exporters (CAIE) is a non-profit organisation. The CAIE is Canada's key source of information on Canadian customs and trade policy. It provides Canadian importers and exporters with critical and timely information, effective representation to government and effective solutions for members' concerns. The Association is designed to keep importers and exporters profitable and competitive in the global market. For more information, consult our document Canadian Association of Importers and Exporters (CAIE), call 416 595-5333 or visit http://www.caie.ca

Labelling – Packaging consumer products (non-food)
Under the Consumer Packaging and Labelling Act, the Competition Bureau administers the packaging and labelling of prepackaged non-food products at all levels of trade. For more information, call 1-800-348-5358 or visit http://www.competitionbureau.gc.ca/internet/index.cfm?itemID=148&lg=e

Labelling – Textiles
The Competition Bureau administers the Textile Labelling Act and the Canadian Care Labelling Program at all levels of trade. The Textile Labelling Act is a criminal statute relating to the labelling, sale, importation and advertising of consumer textile articles. For more information, consult our document  Labelling - Textiles call 1-800-348-5358, or visit http://www.competitionbureau.gc.ca/inter
net/index.cfm?itemID=148&lg=e#packaging

Labelling – Food
The Canadian Food Inspection Agency administers the federal labelling requirements for prepackaged foods under the Food and Drugs Act and Regulations and the Consumer Packaging and Labelling Act and Regulations. For more information, call 514 283-8982, 418 648-7373 or 1-800-442-2342, or visit http://www.inspection.gc.ca/english/fssa/labeti/labetie.shtml  

Status of the French Language – The Language of Commerce and Business
Every inscription on a product, on its container or on its wrapping, or on a document or object supplied with it, including the directions for use and the warranty certificates, must be drafted in French. http://www.oqlf.gouv.qc.ca/english/charter/title1chapter7.html

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6. Documentation and logistics

Freight forwarders
This is an important aspect of the import process, especially if you’re new to the field. A freight forwarder looks after the transportation of your merchandise, whether it be by air, rail, truck or ship, or a combination of these methods. Their services include:

• Estimating transportation costs as well as any other related fees;
• Selecting a suitable carrier for your product;
• Negotiating arrangements with the carrier;
• Coordinating the movement of cargo from the port of entry in Canada to your destination;
• Preparing the necessary paperwork;
• Arranging warehouse storage and cargo insurance.

If the contract between you and your supplier stipulates CIF (cost, insurance and freight), then the supplier is responsible for shipping the goods to the designated Canadian port. You may, for example, be receiving your goods CIF Montréal. This means that once your shipment arrives in Montréal, ownership of the cargo transfers to you. You are responsible at this point for transporting the goods to your business. A freight forwarder can take care of these arrangements on your behalf.

Freight forwarding is a highly competitive field, so contact more than one company that specialises in these services and do a cost comparison. Charges are based on the weight, distance and type of goods being shipped.

Customs clearance
It is imperative that as an importer you research regulations and legislative customs that may apply to your goods and have all necessary documents in place and filled out properly before the goods are imported. The Canada Border Services Agency has the power to inspect, hold and seize shipments. So when goods arrive, Customs may hold them “in bond”, meaning until any duties owing on the goods are paid. They may also do this if there is missing or inaccurate information or documentation. To avoid any delays, importers should be certain they have all the proper forms, permits, etc., and ensure they are filled out properly.

Customs brokers
Importers can clear their own goods but in the event they choose to have another party clear their goods, that party must be licensed by the Canada Border Services Agency (CBSA). Under section 32 of the Customs Act, only a licensed customs broker may, on a commercial basis, account for goods and pay duties and taxes on behalf of an importer. An importer must authorise the broker to conduct business. The authorisation can be specific to a particular brokerage firm or it can allow the initial brokerage firm to appoint one or more subagents to transact business at locations where the original broker is not licensed.

One of the main reasons for hiring a customs broker is to free up the importer’s time to take care of other business matters. Also, a customs broker’s expertise in bringing goods across the border can prevent errors, thereby saving the importer time and money. The more complicated the shipment, the better it is to retain the services of a customs broker. For example, there could be mistakes in the documentation if a wide variety of goods falling under different classifications are sent in a single shipment. Or, the goods may be subject to special import controls.

When choosing a customs broker, get a number of quotes from different companies. Decide which services you require and find out exactly which charges apply to each specific service. As the importer, you are liable for all duties owing until either you or your broker pays them. This applies regardless of whether or not you paid the amount to your broker. Therefore, make sure the broker you select is reliable and financially reputable. Don’t be embarrassed to ask for references - that is, companies they have done work for. Then call these companies and ask them if they were happy with the broker’s services. For more information, consult our document  Licensing of Customs Brokers , call 1-800-959-2036, or visit http://www.cbsa-asfc.gc.ca/E/pub/cm/d1-8-1/

Commercial invoice
For all commercial shipments entering the country, the Canada Border Services Agency requires importers provide the following documents:

• a commercial invoice prepared by any means (typed, handwritten, telexed, or prepared by computer) containing all the data listed in the appendix to Memorandum D1-4-1;
  
• a commercial invoice prepared by any means that indicates the buyer and seller of the goods, the price paid or payable, and an adequate description, including quantity, of the goods contained in the shipment, together with a Canada Customs invoice containing the remaining required data;
  
• a fully completed Canada Customs invoice.

You can use a commercial invoice on its own, as described above, or any other document that contains the same information in support of the declared value of the commercial goods entering Canada if any of the following apply:

• the value of the goods is less than $1600 (Canadian funds);
• the value of the Canadian goods being returned has been increased by less than $1600(Canadian funds);
• the goods qualify unconditionally for duty-free and tax-free entry.

This document is available from the Canada Border Services Agency at http://www.cbsa-asfc.gc.ca/E/pub/cm/d1-4-1/d1-4-1-e.pdf

Canada Customs Coding Forms (B3 Form)
Canada Customs Coding Forms (also referred to as a B3) are used to account for goods imported for commercial use in Canada. The B3 form is a declaration of what is being imported, the quantity, value of the goods, origin, tariff treatment or agreement and so on. For a copy of the B3 form, visit http://www.cbsa-asfc.gc.ca/F/pbg/cf/b3-3/b3-3-fill-04b.pdf or how to complete Form B3 when importing commercial goods, visit http://www.cbsa-asfc.gc.ca/E/pub/cp/rc4229/

Certificate of origin
Certificates of origin are used to support any tariff treatments that are claimed on B3 forms. Tariff treatments are linked to international trade agreements that benefit importers by offering lower duty rates. In order to qualify for General Preferential Tariff (GPT) treatment, an Exporter’s Statement of Origin is required. It is issued by the exporter in the country where the goods originated.

Lower customs duty rates can also be claimed under the North American Free Trade Agreement (NAFTA), the Canada - Israel Free Trade Agreement (CIFTA) and the Canada-Chile Free Trade Agreement (CCFTA). A representative of the manufacturer who is familiar with the manufacturing process and who can attest that the shipment qualifies for lower duty rates under NAFTA, CIFTA, or CCFTA should complete the certificate.

Warehousing
After a shipment is reported to the Canada Border Services Agency, an importer may want to move their shipment inland to a licensed warehouse facility for customs release. This means that goods can be moved beyond the border or an airport without having cleared customs but remain under customs control.

There are three types of warehousing available to importers. Customs bonded warehouses are licensed and regulated facilities operated by the private sector where goods can be stored duty free and tax free until they are exported or are consumed domestically. This type of warehousing can save importers from paying duty up front by arranging to pay it when the goods are drawn out of storage.

The second type is Sufferance Warehouses. Sufferance warehouses are privately owned and operated facilities licensed by the CBSA for the short-term storage and the examination of imported goods pending release from customs. Sufferance warehouse keepers charge user fees to their clients for storage and handling. Goods may stay in a sufferance warehouse for up to 40 days.

The last are called Places of Safekeeping. If goods kept at a sufferance warehouse are not claimed after 40 days, they are transferred at the importer’s expense, to a place of safekeeping. The importer is then given 30 days to formally release or account for the goods or risk the federal government disposing of the goods. The importer will be responsible for all reasonable expenses incurred by the CBSA in the disposal of the goods (other than by sale). http://www.cbsa-asfc.gc.ca/import/warehouseintro-e.html

Duty
Check all tariff or duty rates before ordering any goods as these charges can greatly influence the final selling price. Tariffs may be applied according to the product itself or specifically to the materials contained in the product. For example, the duty rate for t-shirts may be the same as the duty rate for the fabric alone. Specialised packaging (e.g. extra packaging used for crystal which the seller charges you for) may also be assessed additional duty over and above the duty charged on the actual goods. In addition, certain products such as jewellery, precious stones, vehicles and tobacco are subject to excise taxes and duties. These can be levied by percentage per item or by a fixed dollar amount.

Specific, detailed information is required to complete the documentation that determines the value of goods. The complete description should be accompanied by additional illustrations and samples. The intended use of the goods as well as the domestic destination must also be indicated. Duty is assessed in the following manner:

• the value of the goods (e.g. 35% duty applied to the landed cost)
• the quantity of the goods (e.g. $1.30 per kilogram).

Duties Deferral Program
Canada Border Services Agency‘s duty deferral program includes three components enabling companies to defer or be relieved of the payment of customs duties: the Duties Relief Program, the Drawback Program and the Bonded Warehouse Program. These and other programs enable Canadian businesses to compete more favourably in the world market. Regardless of which program, importers customarily pay for the duties up front and then are reimbursed any funds they qualify for. Information on any of the following programs can be accessed through the Canada Border Services Agency Web site (direct links are provided below) or by calling the Border Information Service (BIS) at 1-800-959-2036.

Duties Relief Program
This program relieves the payment of duties (and potentially GST) on imported goods that will be re-exported in the same condition or after being used to produce other goods for export. To participate in this program, the Canadian Business must return Duties Relief Application (Form K90 http://www.cbsa-asfc.gc.ca/E/pbg/cf/k90/k90-00b.pdf ) to a Canada Border Services Agency Client Services office. When it is approved, a unique certificate number will be issued. This number is applied, at the time of importation, to imported goods that qualify for the program. The certificate number can also be applied to domestic purchases of imported goods from other program participants, when they are intended for export. Duty on goods that no longer qualify for relief must be paid. For instance, imported goods not re-exported must be duty paid when it is determined that they will not be re-exported. To this end, the exporter is required to maintain sufficient records to verify that the goods imported under the program have been dealt with properly. For more information, visit http://www.cbsa-asfc.gc.ca/E/pub/cm/d7-4-1/

Duties Drawback Program
This program allows eligible Canadian companies to partially or fully recover import duties (but notGST) under the following circumstances:

• imported goods further processed or manufactured in Canada and exported.
• imported goods that have not been used or damaged while in Canada may be eligible for a duty drawback after they have been exported.
• on unused and undamaged goods that the owner finds are obsolete or surplus.

For more information, call at 514 283-0148, 418 648-3401, or visit http://www.cbsa-asfc.gc.ca/import/dutydeferral-e.html

Taxes
Provincial sales tax will be applied to the sale of the items. The Goods and Services Tax (GST) will also be applied to goods that were not previously subject to the Federal Sales Tax. Excise tax applies to a variety of items such as new automobiles, cosmetics, jewelry, wine and tobacco products. The tax varies depending upon the product. For example, in the case of wine the Excise Tax Act reads as follows: “a tax of $0.0205 per litre on wines of all kinds containing more than 1.2% of absolute ethyl alcohol by volume”. These taxes will have an impact on the price of the product as well as your profit margin. For more information, call 1-800-959-7775 or consult the list of products and their corresponding excise tax or duty at http://www.cra-arc.gc.ca/E/pub/et/currate/README.html

Remissions
The Canada Border Service Agency administers various legislations, including remission orders and orders-in-council. All goods entering Canada, including those imported or exported temporarily, are subject to duties on their full value, unless there is a specific provision in the legislation or regulation that entirely or partially relieves the importer of this obligation. Some of the legislation may apply only to goods imported by a specific importer.

Refunds
Refunds can be obtained on full or partial duties paid if:

• the goods suffered damage, deterioration or destruction at any time from the time of shipment to Canada to the time of release;
• the quantity of goods released is less than the quantity for which the duties were paid;
• the goods are of a quality inferior to that for which duties were paid;
• the goods were imported from a North American Free Trade Agreement (NAFTA), Canada-Israel Free Trade Agreement (CIFTA), or Canada-Chile Free Trade Agreement (CCFTA) country but no claim for preferential tariff treatment under a trade agreement was made for those goods at the time of accounting;
• duties have been overpaid or paid in error on the goods for any reason, other than an inaccurate determination as to the origin of goods imported from a NAFTA, CIFTA, or CCFTA country for which preferential tariff treatment under a free trade agreement is claimed, an inaccurate determination of tariff classification or an inaccurate appraisal of value for duty;
• or the goods that are defective, are of inferior quality or are not the goods ordered have been disposed of in an acceptable manner or exported.

Generally, you may apply for a refund within four years of the date of accounting. The exception is for goods exported from a NAFTA country or from Chile where preferential treatment was not claimed. In this case, you may apply for a refund up to one year after the goods were accounted for. For more information, call 1-800-959-2036 or visit http://www.cbsa-asfc.gc.ca/menu/D6-e.html

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Other resources:

List of foreign customs brokers
The List of Licensed Customs brokers with on-line computer system access caN BE found on the Department of Foreign Affairs and International Trade Web site under Export and Import Controls System. http://www.maeci.gc.ca/eicb/general/brokers-en.asp

International forwarding agents – Canadian International Freight Forwarders Association
Services available include planning the most economic route for shipment of goods, preparing documents relating to shipment of and payment for goods, insurance and customs formalities. For more information, call 1-866-282-4332 or visit http://www.ciffa.com

For additional listings of freight forwarders and other transportation resources, visit Transport Canada's trade links to air, rail, marine and trucking services as well as transportation authorities, world ports, trade corridors and more at http://www.tc.gc.ca/en/menu.htm.

Freightnet also provides an on-line worldwide directory of freight forwarders at http://www.freightnet.com.

Free and Secure Trade (FAST)
The Free and Secure Trade (FAST) program is a joint Canada–United States initiative involving the Canada Border Services Agency and the United States Customs and Border Protection (CBP). FAST supports moving pre-approved eligible goods across the border quickly and verifying trade compliance away from the border. For more information, consult our document  Free and Secure Trade (FAST) for Canada - U.S. Border  or visit http://www.cbsa-asfc.gc.ca/import/fast/menu-e.html#que  

Release Notification System – CBSA
The Release Notification System (RNS) is an electronic system that can be used to notify RNS clients of customs releases and for RNS clients to notify the Canada Border Services Agency (CBSA) that a certain shipment has arrived in Canada. For more information, consult our document Release Notification System, call 1-800-959-2036, or visit http://www.cbsa-asfc.gc.ca/import/servicesintro-e.html#P521_56121 

Line Release System – CBSA
The Line Release System processes release information before a shipment arrives. The system speeds the process of deciding to release a shipment or to refer it for examination. It has released procedures called service options:

• the Prearrival Review System (PARS);
• the G7 Import One Step release on Full Documentation (RFD);
• the Customs Self Assessment (CSA);
• the Frequent Importer Release System (FIRST).

For more information, consult our document  Line Release System, call 1-800-959-2036, or visit  http://www.cbsa-asfc.gc.ca/import/servicesintro-e.html#P505_54325

Guide to Importing Commercial Goods
This guide contains information about importing goods and information on other customs processes, such as transporting and warehousing your goods. For more information, call 1-800-959-2036 or visit http://www.asfc.gc.ca/E/pub/cp/rc4041/rc4041-e.html

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7. Financing

What can banks do?

Because you will be dealing closely with the International Centre of the bank, it is important to compare charges and services offered before selecting a bank to work with.

Virtually all direct transactions between Canada and other countries are handled by Canadian chartered banks on behalf of their customers. The banks offer a wide range of specialised services such as financing and investment, advisory services on market conditions, and more. Furthermore, through direct or indirect representation in the principal money market centres abroad, the banks are equipped to deal in foreign exchange, accept deposits and make loans in foreign countries.

Banks can also:

• Counsel and submit reports on market conditions as well as export and exchange regulations abroad.
• Prepare reports on the reliability and credit standing of sellers abroad
• Open commercial letters of credit to finance the import of goods
• Sell foreign exchange necessary for payment of imported goods
• Finance the importer’s costs between the time of payment and delivery of the goods as well as subsidiary expenses such as storage, processing, sale, and collection of accounts receivable.

Since suppliers often demand payment up front, you should be prepared for these negotiations.

Methods of payment

Letter of credit (L/C)
A letter of credit is a legal document to arrange payment between an importer and exporter. It acts as security for both parties, giving the exporter confidence that the importer is able to pay for the goods while assuring the importer that payment will be made to the exporter only after the terms outlined in the letter of credit have been met.

Once the letter of credit has been drawn up and the application is accepted, the importer instructs the bank to transfer the payment to the exporter. The importer’s bank passes this information to the exporter’s bank, which then notifies the exporter that payment has been arranged. The exporter sends out the goods and later presents the invoices and shipping documents to the bank in order to receive payment. There is no risk involved with the exporter receiving payment as long as the terms of the agreement have been followed.

For the importer, the letter of credit:

• Conserves your company's cash flow by eliminating the need to make advance payments or deposits;
• Demonstrates your creditworthiness to your supplier and, as a result, a better price and more advantageous terms of payment may be offered;
• Supports your supplier's access to bank credit (in many countries, L/Cs are pledged by exporters as security against working capital loans);
• Ensures payment to the exporter will only be made after the terms of the agreement have been met and the documents, which have been reviewed by the bank’s experienced staff, are in order.

Note that L/Cs do NOT protect you against the risk of a trade dispute. Because there are no controls over the quality of the goods, you must know your supplier. With the support of a letter of credit, an importer can try to negotiate an agreement with the supplier to allow six days for inspection of the goods. With this flexibility, the goods can be returned or a discount can be requested. It is beneficial for the importer to also include stipulations that the goods must pass any necessary government inspections and regulations. If the importer needs 60 days to sell the goods, it must be stated up front and negotiated with the exporter as the exporter will likely be charged interest.

Alternatives to the letter of credit

Open Account – The seller ships the goods and relies on the buyer to pay the agreed price at the agreed time. This method is used when the buyer and seller have an established relationship.

Payment in Advance – This is the most secure option for the exporter as it eliminates all risk of non-payment.

Documentary Collections– The seller ships the goods before receiving payment. The seller will use a bank in the country of import (usually the importer’s bank) and exchange the export documents for payment. There are two types of documentary collections:

Documents against payment involve a sight draft. This gives the seller some security as the documents will remain under the bank’s protection until payment is received by the seller. The seller maintains control of the documents and therefore the goods.

Documents against acceptance involve a term draft. The bank in the country of import will release the documents to the importer when he or she signs the acceptance of the draft to pay at a specified future date. The importer’s signature only establishes the obligation to pay, not the ability to pay. The exporter may be in the position of losing control of the documents, and therefore the goods.

You will find general financing programs in our document  Financing a Business.

8. General resources

Border Information Service (BIS)
The Border Information Service (BIS) is a computerised, 24-hour telephone service that automatically answers all incoming calls and provides general border services information. You can speak directly to an agent during regular business hours. For more information, call 1-800-959-2036 or visit  http://www.cbsa-asfc.gc.ca/eservices/bis/menu-e.html

Customs Automated Data Exchange (CADEX) and Customs Declaration (CUSDEC)
CADEX and CUSDEC are electronic data interchange (EDI) systems offered by the Canada Border Services Agency, allowing importers and brokers to file customs accounting documents (B3 forms) electronically. CADEX and CUSDEC also offer centralised accounting privileges and can send accounting information to clients. Other features include data transmission for notification of customs release, overdue entries and classification. The system also includes information on tariffs, GST and excise tax rate changes on commodities. For more information, consult our document  Customs Automated Data Exchange - CADEX - and Customs Declaration - CUSDEC, call 1-800-959-2036, or visit  http://www.cbsa-asfc.gc.ca/import/servicesintro-e.html#P531_59005

Directory of Canada Border Services Agency (CBSA) offices
http://asfc.gc.ca/contact/listing/indexpages/index-e.html

Courier Low-Value Shipment Program
This program reduces the cost of doing business by simplifying procedures and speeding up the release process. For imports of less than $1600, the LVS Program allows companies to submit one monthly consolidated accounting report instead of accounting individually for each low-value shipment. For more information, consult our document Courier Low-Value Shipment Program, call 1-800-959-2036, or visit http://www.asfc.gc.ca/import/courier/courier/menu-e.html

Commercial Driver Registration Program (CDRP)
Commercial drivers must register to benefit from the Customs Self Assessment (CSA) streamlined clearance process. The Commercial Driver Registration Program (CDRP) speeds up border crossings for participating transporters carrying goods for approved importers. For more information, consult our document Commercial Driver Registration for Customs Self Assessment, call 1-800-959-2036, or visit  http://www.cbsa-asfc.gc.ca/import/cdrp/menu-e.html

Investment Partnerships Canada
The Investment Partnerships Canada assists companies seeking to directly invest in Canada. Either as an initial investment or to expand existing Canadian operationsIPC business consultants work with companies to provide information and strategic perspectives on Canadian-based advantages for servicing North American markets and for obtaining global market mandates. For more information, consult our document  Invest in Canada, call 1-800-328-6189, or visit http://www.investiraucanada.gc.ca/en/1/Invest_in_Canada.html

In conclusion

We hope the information provided in this Info-Guide has been helpful to you. Many other interesting documents, tools and links may be found on our Web site.

If you need more information about business-related subjects, our agents are available to provide you with free information about federal, provincial, and municipal government programs, services, and regulations as well as some programs and services offered by the private sector.

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Don’t hesitate to contact Info entrepreneurs at 514 496-4636 or Ressources Entreprises at 418 649-4636. In the regions, call 1-800-322-4636.

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