Page 155

International Trade and Customs

Commercial imports

An importer of commercial goods must declare all goods imported into Canada to the

Canada Border Services Agency (CBSA). The applicable duties and taxes are assessed on

the Canadian value of the goods at the time of import. Importers can complete the clearance

procedure themselves, or they can engage the services of a licensed customs broker to

act on their behalf. There are various systems in place to assist importers and their agents

with the reporting, release, and accounting procedures of the imported goods. Documents

are submitted to the CBSA either in hard copy format or more frequently, via electronic data

interchange, or a combination of the two, depending on the release service option used.

Examples of documents which may be required by the CBSA when importing commercial

goods include:

• Sales invoice from the vendor, exporter or shipper

• Canada Customs Invoice (CCI)

• Cargo Control document (which is the carrier’s responsibility to provide)

• Canada Customs Coding Form (Form B3), accounting for the duties and taxes owing on

the goods

• Any required permits, licences or certificates

• Certificate of origin, if a preferential duty rate is being claimed.

All documentation must contain a proper description of the goods, the price paid or payable,

and the quantity shipped.

Rates of duty

The Customs Act provides authority for the collection of duties on goods imported into Canada

while the Customs Tariff sets out the duty rates applicable to the various classifications of

goods. The duty rates vary and are based on the nature and origin of the goods imported, as

well as the place of export. Preferential duty rates are accorded to countries which have signed

trade agreements with Canada.

/ 149

Current as of June 30, 2013