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Customs and Direct Shipment of Goods
Canada Border Services Agency (CBSA)
Last Verified:
2006-01-30
Act: Customs Act, R.SC> 1985, c.1, 2nd Supp.
Regulation: Direct Shipments of Goods Regulations, SOR/86-876, as amended
To Whom Does This Apply?
Importers of commercial or casual goods.Summary
Anyone bringing goods into Canada must declare a value for duty for them in accordance with the provisions of the Customs Act before the amount of duty and tax payable can be calculated. Transportation charges to and from the place from which the goods were shipped directly to Canada can be a factor in determining the value of duty.
The Direct Shipment of Goods Regulations stipulate that when goods are exported to Canada from any country but pass in transit through another country, the goods, although conditions apply, are deemed to be shipped directly to Canada from the first country of export.
The Direct Shipment of Goods Regulations also prescribe the conditions that must be met before goods are deemed to be shipped directly to Canada.
Information
The CBSA published administrative guidelines to help importers correctly value their goods. These guidelines are contained in the Departmental Memoranda D13 series available from CBSA’s Web site or at any customs office.
Appeals
Under the Customs Act, importers can request a re-determination of the value for duty. Importers that disagree with a re-determination decision made by the CBSA can appeal to the President of the CBSA through a regional Canada Customs Appeals office. A further appeal can be made to the Canadian International Trade Tribunal (CITT), and a CITT decision can be appealed to the Federal Court of Canada on a point of law. Time limits govern the appeal process.
If you require personal assistance contact the Customs Client Services Office closest to you (see Related Reading: Customs Offices - Supplement or from Canada Border Service Agency's Web site for a list of addresses).
DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.
Quebec Contact(s):
See National Contact.
National Contact(s):
Border Information Service - BIS
Canada Border Services Agency
Telephone: 204-983-3500 or 506-636-5064
Toll-free (information): 1-800-461-9999
Web site: http://www.cbsa.gc.ca/menu-eng.html