3/30/2017 StepbyStepGuidetoImportingCommercialGoodsintoCanada

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StepbyStepGuidetoImportingCommercialGoodsintoCanada
ThisguideprovidesyouwithanoverviewofthecommercialimportingprocessforbusinessesimportinggoodsintoCanada.Itisintendedto
complementandnotreplaceexistingregulations,actsandreferencesdetailedinMemorandaSeriesD1toD22(/publications/dmmd/menueng.html).

AStepbyStepGuidetoExportingGoodsfromCanada(/export/guideeng.html)isalsoavailable.

Expandall Collapseall

PreparingtoImport
1.ObtainaBusinessNumber.
BeforeimportingcommercialgoodsintoCanada,asabusinessoranindividual,youwillneedtoobtainaBusinessNumber(BN)issuedbythe
CanadaRevenueAgency(CRA)foranimport/exportaccount.Thisimport/exportaccountisfreeofchargeandcanusuallybeobtainedinamatter
ofminutes.

ToregisterforaBNoraddanimport/exportRMaccountidentifiertoanexistingBN:

CalltheCRA'sBusinessWindowat18009595525
VisittheCRA'sBusinessRegistrationOnline(BRO)(http://www.craarc.gc.ca/tx/bsnss/tpcs/bnne/broide/menueng.html)

2.Identifythegoodsyouwanttoimport.
Youshouldgatherasmuchinformationaspossibleaboutthegoodsyouintendtoimport.Obtaindescriptiveliterature,productcomposition
informationand,wheneverpossible,productsamples.Thisinformationwillbecrucialwhenitcomestimetodeterminethetariffclassificationofthe
goodsyouwishtoimport.Thetariffclarificationnumberwillbeusedtodeterminetherateofdutythatwillbeappliedtoyourgoods.

3.Determineifyouwillusetheservicesofalicensedcustomsbroker.
YoumayfeelcomfortablepreparingyourownreleaseandaccountingdocumentationandtransactingbusinessdirectlywiththeCanadaBorder
ServicesAgency(CBSA)oryoumayauthorizeaLicensedCustomsBroker(/services/cbcd)toactasyouragenttotransactbusiness.Itis
importanttorememberthatyouareultimatelyresponsiblefortheaccountingdocumentation,paymentofdutiesandtaxes,andsubsequent
correctionssuchasredeterminationofclassification,originandvaluationevenifyouusetheservicesofabroker.

TheCBSAlicensescustomsbrokerstocarryoutcustomsrelatedresponsibilitiesonyourbehalftocleargoodsacrosstheCanadianborder.A
broker'sservicetypicallyincludes:

Obtainingthereleaseoftheimportedgoods
Payinganydutiesthatmayapply
Obtaining,preparingandpresentingortransmittingthenecessarydocumentsordata
Maintainingrecordsand
RespondingtoanyCBSAconcernsafterpayment.

ConsulttheCBSA'slicensedcustomsbrokerlist(/services/cbcd/cbcdeng.html)shouldyouwishtousetheservicesofabroker.

Note:
Youwillhavetopayafeefortheseservices,whichthebrokeragefirmwillestablishwithyou.Brokersdonotworkforthefederalgovernment
theyareprivateagentslicensedbytheCBSA.

4.Determinethecountryoforiginforthegoodsyouareimporting.
Identifythecountrywhereyourgoodsoriginate.Itisimportanttorememberthatthisdoesnotsimplymeanthecountryfromwhichtheproductwas
shippedtoyou.Itmayalsoincludewhereindividualpartsoftheproductarefrom,aswellaswhereitwasassembledintothefinalproduct.

RequirementsforproofoforigincanbefoundinMemorandumD1142,ProofofOrigin(/publications/dmmd/d11/d1142eng.html).

5.EnsurethegoodsyouwishtoimportarepermittedintoCanada.

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CertaingoodsarenotallowedtobeimportedintoCanada.Thisincludestheobvioussuchaschildpornographyandhatepropaganda,aswellas
lessobviousitemssuchasusedmattressesandsomeusedautomobiles.Formoreinformationonprohibitedproducts,pleaseconsultMemoranda
SeriesD9,ProhibitedImportations(/publications/dmmd/d9eng.html).

6.Determinewhetherthegoodsyouintendtoimportaresubjecttoanypermits,restrictionsorregulationsbytheCBSA
orothergovernmentdepartments.
Manygoodsaresubjecttotherequirementsofothergovernmentdepartmentsandagenciesandmayrequirepermits,certificates,and/or
inspection.TheCBSAisresponsibleforadministeringthelegislatedimportrequirementsonbehalfofothergovernmentdepartments.

Itshouldbenotedthatmorethanonegovernmentdepartmentmayhavearoletoplayintherequirementsandregulationspertainingtothe
importationofcertaingoodsitisthereforebeneficialtocontactanythatmayplayarole.

Youwillneedtodeterminewhetherornotthegoodsyouwanttoimportaresubjecttoregulations,restrictions,permitsorotherrequirements.The
CBSA'sOtherGovernmentDepartmentsandAgencies:ReferenceListforImporters(/import/reflistlisterefeng.html)providesalistofsomeofthe
mostcommonlyimportedcommoditiesthatmayrequirepermitsand/orcertificates.MorecomprehensiveinformationcanbefoundinMemoranda
SeriesD19,ActsandRegulationsofOtherGovernmentDepartments(/publications/dmmd/d19eng.html).

Additionally,ifyouareimportingalcoholortobaccoproductsitisrecommendedthatyoucheckwiththeapplicableauthorityinyourprovinceor
territory.

TheCBSArequirescertaingoodstobeclearlymarkedwiththecountryoforigin.Moreinformationonmarkingrequirementsisfoundin
MemorandumD1131,MarkingofImportedGoods(/publications/dmmd/d11/d1131eng.html).

CertaingoodsaresubjecttomeasuresundertheSpecialImportMeasuresAct(SIMA)(http://lawslois.justice.gc.ca/eng/acts/S15).Thespecial
measuresavailableundertheSIMAincludeantidumpingduties,countervailingdutiesandundertakings.Consultthemonthlyindexofproducts
subjecttoSIMA(/simalmsi/mifmeveng.html)andrefertoMemorandaSeriesD14,SpecialImportsMeasuresAct(/publications/dmmd/d14
eng.html)andD15,SpecialImportMeasuresActInvestigations(/publications/dmmd/d15eng.html)formoreinformation.

BeforeyouimportcertaingoodsintoCanada,youmustdeterminewhethertheyaresubjecttodomesticcontrols.UndertheDefenceProduction
Act(DPA)andtheControlledGoodsRegulations,anypersonwhoexamines,possessesortransferscontrolledgoodsdomesticallyislegally
requiredtoregisterwithPublicWorksandGovernmentService's(PWGSC)ControlledGoodsProgram(CGP).

AfulllistofcontrolleditemsinCanadaisavailableintheScheduletotheDPA(http://ssiiss.tpsgcpwgsc.gc.ca/dmccgd/consultations/avisnotice
eng.html)andtofurtherestablishifthegoodsyouwillbeimportingarecontrolledinCanada,pleaseseePWGSC'sGuidetotheNewScheduleto
theDefenceProductionAct(http://ssiiss.tpsgcpwgsc.gc.ca/dmccgd/directivesguidelines/lpddpatoceng.html).

ForanyotherinformationontheControlledGoodsProgram,clickhere(http://ssiiss.tpsgcpwgsc.gc.ca/dmccgd/indexeng.html).

Classifyingyourgoods
7.Determinethe10digittariffclassificationnumberforeachitemyouareimporting.
Onceyouaresurethatthegoodsmaybeimported,youwillneedtodeterminethecorrecttariffclassificationnumber.Thesenumbersalongwith
thegoodscountryoforiginareusedtodeterminetherateofdutyyoumustpaywhenimporting.

Mosttradingcountries,includingCanada,theUnitedStates,ChinaandIndia,usetheHarmonizedSystem(/tradecommerce/tarifftarif/hcdcs
hsdcm/menueng.html)(HS)asthebasisoftheirclassificationssystems.Thefirstsixdigitsareacommonidentifieracrossallcountriesusingthe
HSforthatparticulargood.ThefollowingfourareuniquetoCanadaandusedtoestablishthedutyratesandforstatisticalpurposes.

Example:

9506.11.10.90

CompleteTariffClassificationNumber

9506

HeadingInternational

9506.11

SubheadingInternational

9506.11.90

TariffitemCanadian

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9506.11.90.10

StatisticalsuffixCanadian

Tariffclassificationnumberscanbedeterminedby:

ConsultingtheCustomsTariff(/tradecommerce/tarifftarif/menueng.html)
ContactingtheBorderInformationService(/contact/bissifeng.html)(BIS)
Requestinganadvanceruling(/publications/dmmd/d11/d11113eng.html)onatariffclassificationbymailfromaCBSAtradeoffice(/sme
pme/csobsceng.html).

FormoreinformationonthegeneralrulesandguidelinesinvolvedinclassifyinggoodsintheCustomsTariffrefertoMemorandumD10131,
ClassificationofGoods(/publications/dmmd/d10/d10131eng.html).Moreinformationontheimportanceofproperlyclassifyingyourgoodscan
befoundat,HarmonizedSystemCompliance.

Determiningdutiesandtaxes
8.Determinetheapplicabletarifftreatmentandrateofduty.
Onceyouhavedeterminedthecorrecttariffclassificationnumber,youneedtoestablishtheapplicabletarifftreatmentthatappliestoyourgoods
beforeyoucandeterminetherateofduty.WhenviewinganychapteroftheCustomsTariff(/tradecommerce/tarifftarif/menueng.html)Schedule,
youwillnoticetwocolumnsontherighthandsideentitled"MostFavouredNation(MFN)Tariff"and"ApplicablePreferentialTariffs".

MostFavouredNation(MFN)Tariff(/publications/dmmd/d11/d1143eng.html)
Goodsoriginatingfromallcountries,exceptNorthKorea,areentitledtousetherateofdutyspecifiedunderthiscolumn.

ApplicablePreferentialTariffs
Thiscolumnlistsreducedratesofdutyforgoodsbasedontradeagreementsincluding:

NorthAmericanFreeTradeAgreement(NAFTA):UnitedStatesTariff(UST),MexicoTariff(MT),MexicoUnitedStatesTariff(MUST)
ChileTariff(CT)
CanadaIsraelAgreementTariff(CIAT)
CanadaCostaRicaTariff(CRT)
CanadaEuropeanFreeTradeAssociationFreeTradeAgreement:IcelandTariff(IT),NorwayTariff(NT),SwitzerlandLiechtensteinTariff
(SLT)
CanadaPeruFreeTradeAgreement:PeruTariff(PT)
CanadaColombiaFreeTradeAgreement:ColombiaTariff(COLT)
CanadaJordanFreeTradeAgreement:JordanTariff(JT)
CanadaPanamaFreeTradeAgreement:PanamaTariff(PAT)and
CanadaHondurasFreeTradeAgreement:HondurasTariff(HNT)and
CanadaKoreaFreeTradeAgreement:KoreaTariff(KRT).

orratesofdutybasedonspecialtariffprovisionssuchasthe:

GeneralPreferentialTariff(GPT)
LeastDevelopedCountryTariff(LDCT)
CommonwealthCaribbeanCountriesTariff(CCCT)
AustraliaTariff(AUT)and
NewZealandTariff(NZT).

Therequirementsoftheparticulartradeagreementortarifftreatmentmustbesatisfiedinordertobenefitfromapreferentialdutyrate.Youmust
possessproofoforigin(/publications/dmmd/d11/d1142eng.html)forthespecifictradeagreementatthetimeofimportation.Forexample,to
claimtheUSTyoumusthaveavalidNAFTACertificateofOrigin(/publications/formsformulaires/b232eng.html).

AcompletelistofcountrieseligiblefortheabovetarifftreatmentscanbefoundatthebeginningoftheCustomsTariff(/tradecommerce/tariff
tarif/menueng.html).GeneraltariffinformationandguidelinescanbefoundinMemorandumD11,GeneralTariffInformation(/publications/dm
md/d11eng.html).

9.Determineifyourgoodsaresubjecttothegoodsandservicestax(GST),excisetaxorexciseduty.
TheGST(5%)ispayableonmostgoodsatthetimeofimportationunderPartIX,DivisionIIIoftheExciseTaxAct(http://laws
lois.justice.gc.ca/eng/acts/e15/page86.html#h113).

Someimportationssuchasprescriptiondrugs,medicalandassistivedevices,basicgroceries,agricultureandfishinggoodsarenontaxable.They
arelistedunderScheduleVI(http://lawslois.justice.gc.ca/eng/acts/e15/page173.html#docCont)andScheduleVII(http://laws
lois.justice.gc.ca/eng/acts/e15/page174.html#docCont)oftheExciseTaxAct.

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TaxexemptioncodestouseontheCanadaCustomsCodingFormB3(/publications/formsformulaires/b33eng.html),arelistedin
MemorandumD17110,CodingofCustomsAccountingDocuments(/publications/dmmd/d17/d17110eng.html),AppendixH,List4(GSTStatus
Codes)andList7(ExciseTaxExemptionCodes).Ifyourgoodsaretaxexempt,youmustquotethetaxexemptioncodeonyourimport
documentation.

Examplesofgoodssubjecttoexcisetaxinclude:

Automobileairconditioners,whetherseparateorpermanentlyinstalled($100perairconditioner)
Certainvehiclesdesignedforuseaspassengervehiclesand
Certainfuels.

Examplesofgoodssubjecttoexcisedutyinclude:

Tobaccoandcertainalcoholproducts.

CompletereferencesareavailableintheExciseTaxAct(http://lawslois.justice.gc.ca/eng/acts/E15)ortheExciseAct,2001(http://laws
lois.justice.gc.ca/eng/acts/E15)orformoreinformationonGST,excisetaxorexciseduty,contacttheCanadaRevenueAgency(http://www.cra
arc.gc.ca/menueng.html).

10.Determinethevalueofthegoodsyouareimporting.
Nowthatyouhaveestablishedthetariffclassificationnumberandthetarifftreatmentofyourimportedgoods,youneedtodeterminetheirvaluefor
duty(/import/valuationvaleur/menueng.html).

Inmostcases,thevaluefordutyistheamountpaidtothevendorforthegoods.Yourdeclarationofvaluefordutyshouldbesupportedbyareceipt
orsalesinvoicefromyourvendor.Thisdocumentmustincludeacompletedescriptionofthegoods,thesellingpriceandconditionsandtermsof
thesale.MemorandumD141,CBSAInvoiceRequirements(/publications/dmmd/d1/d141eng.html)providesadditionalinformation.Thevalue
fordutymustbeinCanadianfunds.

TheCustomsAct(http://lawslois.justice.gc.ca/eng/acts/C52.6/FullText.html)identifiessixlegislatedmethodsofvaluation.Themethodapplicable
toyourimportedgoodsisthefirstmethod,consideredinsequentialorder,forwhichallrequirementsofthemethodcanbesatisfied.

Forexample,mostgoodsareimportedtoCanadaasaresultofasaleforexporttoapurchaserinCanada.Thevaluefordutywouldbebasedon
thepricepaidorpayableforthegoodsinthatsale,ifalltherequirementsofthetransactionvaluemethodaremet.

Formoredetailsonhowtodeterminethevaluefordutyofyourshipments,refertotheMemorandaSeriesD13,Valuation(/publications/dm
md/d13eng.html).

11.Estimateinadvancehowmuchdutyandtaxesyouwillberequiredtopay.
Takethevalueinthecurrencyindicatedontheinvoice.ConvertthevalueintoCanadiandollarsusingtheexchangeratefromthedateofdirect
shipment(/publications/dmmd/d13/d1312eng.html)(thedatethegoodsbegantheirdirectandcontinuousjourneytoaspecificdestinationin
Canada).Toobtaintheproperexchangerate,calltheBorderInformationService(/contact/bissifeng.html)(BIS).

ThefollowingisanexampleofacalculationofcustomsdutyandGSTonimportedgoodswithavalueforcurrencyconversionofUS$100.The
exampleexchangerateisUS$1=CAN$1.15.Thegoodsaresubjectto4%customsdutyand5%GST:

Example:

US$100x1.15=CAN$115(valueforduty)

$115.00(valueforduty)x4%(customsdutyrate)=$4.60(customsduty)

$115.00(valueforduty)+$4.60(customsduty)=$119.60(valuefortax)

$119.60x5%(GST)=$5.98(GST)

TotalofcustomsdutyandGSTpayable(inCanadiandollars)is$4.60+$5.98=$10.58

Shipping,examiningandreportingyourgoods
12.Placeyourorderandselectamethodofshipping.
Placeyourorderwiththevendor,shipperorexporterandidentifythemodeofshippingthatwillbeused(highway,marine,rail,air,postalorcourier
service).

DeterminethedesiredorexpectedCBSAofficewhereyourgoodswillbereleased.MostshipmentsarereleasedattheCBSAoffice(/dorb/menu
eng.html)wheretheyarriveinCanadahowever,ifyouuseaCBSAbondedcarrier(/services/carriertransporteur/hctreng.html),youmaychoose
anotherinlandservicepointthatisclosertoyou.

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13.Reportyourgoods.
AllcommercialgoodsmustbereportedtotheCBSAwhetheryoutransportityourselforhaveacarriertransportitforyou.Ifyouaretransporting
thegoodsyourselfpleaseconsulttheCommercialHandCarriedGoods(HCG)ReleaseProcess(/import/releasededouanement
eng.html#carried).

AcarrierusesabarcodedCargoControlDocument(/publications/formsformulaires/a8abeng.html)(CCD)ortheElectronicDataInterchange
(/eservices/menueng.html)(EDI)systemtoreporttotheCBSA.

ShipmentsvaluedatmorethanCAN$2,500

Thecarrierwillnotifyyouwhenthegoodsarrive.
TheCBSAwillinformyouofthearrivalofpostalshipmentsthatarevaluedatmorethanCAN$2,500.
ThecourierservicewillinformyouofthearrivalofshipmentsvaluedatmorethanCAN$2,500.

ShipmentsvaluedatCAN$2,500orless
ApostalshipmentvaluedatCAN$2,500orlesswillbedeliveredtoyoubyCanadaPost.ItwillincludeFormE14,CBSAPostalImportForm,
indicatingtheclassification,value,andapplicablerateofdutyandtaxesaccordingtotheinformation(invoice)accompanyingyourshipment.
CanadaPostwillchargeyouahandlingfeeforthisservice.
ForshipmentsthatarevaluedatCAN$2,500orlessandforwardedbycourier,thecouriercompanymayoffertocompletethecustoms
documentationonyourbehalfforafee.

Forinformationonimportingthroughthepostalsystemorbycourierpleaserefertothepostalandcourierprograms(/import/courier/menu
eng.html).

Yourshipmentmaybeexaminedbygovernmentofficials(/import/noticeaviseng.html#cont)tomonitorcompliancewithCBSArequirementsor
othergovernmentdepartmentregulations.Thisisdonewithoutchargehowever,ifthereisaneedtohireatransportcompanytomoveorhandle
yourgoods,youmayreceiveaninvoicefromthatcompanyfortheirservices.

NoncompliancewithCBSArequirementsmayresultinbeingassessedamonetarypenaltyundertheAdministrativeMonetaryPenaltySystem
(/tradecommerce/amps/menueng.html).

Gettingyourgoodsreleased
14.Obtainreleaseofyourgoods.
Therearetwooptionsforgettingyourgoodsreleased.Withbothoptions,youmaypreparethereleaseandaccountingdocumentsyourselforyou
mayhirealicensedcustomsbroker(/services/cbcd/menueng.html)todosoonyourbehalf.Regardlessofwhichmethodyouuse,theCBSAwill
assigneachshipmenta14digittransactionnumbertoidentifyyourgoodsthroughouttheclearanceprocess.

Method1:Fullaccountingandpaymentofdutiesforreleaseofgoods

CompleteandpresentyourB33,CanadaCustomsCodingForm(/publications/formsformulaires/b33eng.html)accountingdocumentin
personataCBSAoffice(/dorb/menueng.html).AdditionalinformationaboutcodingofCBSAaccountingdocumentscanbefoundin
MemorandumD17110,CodingofCustomsAccountingDocuments.(/publications/dmmd/d17/d17110eng.html)

Youwillneedthefollowingdocuments:

TwocopiesofFormA8AB,CargoControlDocument(CCD)(/publications/formsformulaires/a8abeng.html),providedtoyoubyyour
carrier.
TwocopiesofFormCI1,CanadaCustomsInvoice(/publications/formsformulaires/ci1eng.html)(orthecommercialinvoicethatcontains
thedata).ForinformationonCanadaCustomsInvoicerequirements,refertoMemorandumD141,CBSAInvoiceRequirements
(/publications/dmmd/d1/d141eng.html).
Apapercopyofallimportpermits,certificates,licences,orrequireddocumentsfromothergovernmentdepartmentsandagencies(OGD)
oranelectroniccopyforEDIparticipants(OGDInterface(/eservices/ogdamg/menueng.html)).

SomeCBSAofficesprovideaselfservicecomputerbasedsystem,CommercialCashEntryProcessingSystem(CCEPS)(/import/services
eng.html#opt_03),thatassistsyouincompletingtheB33codingformandautomaticallycalculatesthedutiesandtaxesowing.Foralistof
officeswhereCCEPSisavailable,refertoMemorandumD1715,Registration,AccountingandPaymentforCommercialGoods
(/publications/dmmd/d17/d1715eng.html),AppendixB.

Payyourdutiesandtaxesby:

Cash
Debitcard(availableatmostCBSAoffices)
Certifiedchequeormoneyorder(payabletotheReceiverGeneralforCanada)

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Travellerscheques
Creditcardforamountsupto$500or
Uncertifiedchequeforamountsunder$2,500ifcertainconditionsaremet(payabletotheReceiverGeneralforCanada).

MoreinformationonaccountingdocumentsisavailableinMemorandumD1715,Registration,AccountingandPaymentforCommercialGoods
(/publications/dmmd/d17/d1715eng.html).

Method2:Releaseofgoodspriortothepaymentofduties

ReleaseonMinimumDocumentation(RMD)(/import/releasededouanementeng.html#p214_17746)allowsthereleaseofgoodspriortothe
paymentofdutiesandtaxes.Totakeadvantageofthisprivilege,youmustfollowanapplicationprocess,whichincludespostinganapproved
amountofsecuritywiththeCBSA.Thisoptionisgenerallyusedbyestablishedimporterswithhighimportvolumes.TheRMDaccountingoption
requirestheelectronictransmissionofRMDreleaserequestsusingtheElectricDataInterchange(EDI)systemwithcertainexceptions.For
additionaldetailsonthisaccountingoption,refertoMemorandumD1714,ReleaseofCommercialGoods(/publications/dmmd/d17/d1714
eng.html).

Formoreinformationonreleaseandaccountingprocedures,seeMemorandumD1715,Registration,AccountingandReleaseofCommercial
Goods(/publications/dmmd/d17/d1715eng.html).

Afteryourgoodsarereleased
15.Adjustingerrorsintheaccountinginformationyousubmitted.
Ifyoumakeanerrorintheaccountinginformation,andtheCBSAhasnotalreadymadethecorrections,youarerequiredtocorrecttheinformation
within90daysafteryoudiscovertheerrorwherethechangeisrevenueneutraloryouowemoney.Ifachangeintheaccountinginformation
resultsinarefundofdutiesortaxespaidtous,anapplicationforarefundcanbefiledinmostcasesuptofouryearsfromthedatethegoodswere
accountedfor.

Whentheselfadjustmentresultsinadditionaldutiesowing,youmustpaythisamountandtheapplicableinterest.Forselfadjustmentswhich
reducetheamountofdutiespayable,wewillrefundthecustomsdutiesandtheapplicablegoodsandservicestaxcreditorarebatewillbemade.

SelfadjustmentsmustbesubmittedonFormB2,CanadaCustomsAdjustmentRequest(/publications/formsformulaires/b2eng.html).

Formoreinformationonthecodingandprocessingofadjustmentrequestforms,refertoMemorandumD1721,CodingofAdjustmentRequest
Forms(/publications/dmmd/d17/d1721eng.html)andMemorandumD1722,ProcessingofAdjustmentRequestForms.(/publications/dm
md/d17/d1722eng.html)

Formoreinformationonselfadjustment,refertoMemorandumD1166,ReasontoBelieveandSelfAdjustmentstoDeclarationsofOrigin,Tariff
Classification,andValueforDuty(/publications/dmmd/d11/d1166eng.html#il)andMemorandumD623,RefundofDuties(/publications/dm
md/d6/d623eng.html).

16.Keepallrecordspertainingtotheimportforsixyears.
Youmustkeepallrecordspertainingtoyourimportationsforsixyearsfollowingtheimportationofgood(s)ineitherelectronicorpaperformat.This
includesinformationrelatingtothequantitiesreceived,pricepaid,thecountryoforigin,vendor,product,andallotherrelatedinformation.

FormoreinformationonmaintenanceofrecordsandbooksinCanadabyimporters,refertoMemorandumD17121,MaintenanceofRecordsin
CanadabyImporters(/publications/dmmd/d17/d17121eng.html).

17.BeawarethatyourimportationsmaybeverifiedandadjustedbytheCBSA.
CommercialimportationsmaybeverifiedandadjustedbytheCBSAfororigin,valueforduty,ortariffclassificationuptofouryearsafter
importation.

IftheCBSAadjustsyouraccountingdocument,wewillissueaDetailedAdjustmentStatement(DAS)(/import/resolutioneng.html#P366_34378)
thatoutlinestheadjustment,andyouwillhave30daystopayanydutiesandtaxesowing.

Astheimporter,you(oryourrepresentative)havetherighttoaskforanimpartialreviewofmostdecisionsmadeontariffclassification,origin,or
valuefordutyofimportedgoods.Youmustmakeyourrequestnolaterthan90daysafterthedateoftheinitialdecision.Generally,youmustuse
FormB2,CanadaCustomsAdjustmentRequest(/publications/formsformulaires/b2eng.html).

Forinformationonthedisputeresolutionprocess,refertoMemorandumD1167,Importers'DisputeResolutionProcessforOrigin,Tariff
Classification,andValueforDutyofImportedGoods(/publications/dmmd/d11/d1167eng.html).

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TheCBSAusestheAdministrativeMonetaryPenaltySystem(/tradecommerce/amps/menueng.html)(AMPS)toassessmonetarypenalties
againstbusinessesthatdonotcomplywithcustomslegislation.

Additionalinformation
18.Becomefamiliarwithtradeincentiveprograms.
TheCBSAaimstoimprovethecompetitivenessofCanadianbusinessesbyofferingrelieffromthepaymentofmostdutiesandtaxesonimported
goodsthatareultimatelyexported,whetherornotthegoodsarefurthermanufacturedinCanada.FurtherinformationontheCBSA'sDutyDeferral
Program(/tradecommerce/tippeceng.html#a4)isavailableinMemorandaSeriesD7Series,Drawbacks(/publications/dmmd/d7eng.html).

19.Consultthefollowingforadditionalinformation.
Designatedcommercialoffices(/dorb/menueng.html)provide24hourservice,sevendaysaweek,forthereportingandclearingofcommercial
goods.

ToobtainCBSApublications,refertoCBSAFormsandPublications(/publications/menueng.html).Youmayalsoorderpublicationsbyvisitingthe
GovernmentofCanadaPublications(http://publications.gc.ca/site/eng/home.html)Website.

Forinformationonotherfederaldepartmentsandagenciesinvolvedinthecommercialimportingprocess,visittheCBSA'sOtherGovernment
DepartmentsandAgencies:ReferenceListforImporters(/import/reflistlisterefeng.html),visittheCanadasite(http://canada.gc.ca/home.html)or
call1800OCanada(18006226232).

Anoverviewofthisguideisavailableina.pdfchecklistformat:ChecklistforImportingCommercialGoods(/import/checklistcontroleeng.html).

IfyouhaveanyquestionsrelatedtotheCBSA'srequirementsforimportationfeelfreetocontactBorderInformationService(/contact/bissif
eng.html)(BIS).

Datemodified:
20151110

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