Guide to Importing: Part 2

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Guide to Importing: Part 2

Importing

9.     Place your order with your Vendor, Shipper or Exporter, Identify the mode of shipping to be used (Highway, Sea, Rail, Air, Post or Courier Service) and determine the desired or expected CBSA office of entry

10.     Ensure your cargo is reported

  • Unless you transport a shipment yourself, the carrier must declare all commercial goods upon arrival. The carrier uses a bar-coded Cargo Control Document (CCD) or the Electronic Data Interchange (EDI)system to report to the CBSA

11.     Be aware that your shipments may be examined

  • Border Services Officers may examine your shipment to monitor compliance with CBSA requirements or other governmental department restrictions
  • You are responsible for any costs incurred for the examination

Release of goods

12.     Full accounting and payment of duties prior to release

  • Complete and present your accounting document  (B3-3, Canada Customs Coding Form) in person at a CBSA Office
  • You will need the following documents:
    • 2 copies of form A8A-B, Cargo Control document (CCD), which will be provided to you by the carrier
    • 2 copies of form CI1, Canada Customs invoice (or commercial invoice)
    • A paper copy of all Import Permits, Certificates, Licenses, or required documents from other government departments and agencies (OGD) or an electronic copy (EDI – OGD Interface)

The CBSA will assign a unique 14 digit transaction number to your B-3 accounting documents for each transaction

13.     Release of goods prior to payment of Duties and Taxes

  • Release on minimum documentation (RMD) allows for the release of goods prior to the payment of duties and taxes. The RMD accounting option requires the electronic transmission of RMD release requests using the Electronic Data Interchange (EDI) system and therefore must be done by a CUSTOMS BROKER

14.     Self-Adjustments

  • Self-adjustments may result in duties and taxes owing, may be revenue neutral, or may result in a refund due to you.
  • Errors made in the accounting information of a shipment must be corrected within 90 days of discovering the error where the change is neutral or owing the government money (including interest).
  • If the error result in a refund of duties or taxes paid, an application for refund can in most cases be filed up to 4 years from the date the goods wee accounted for
  • Self adjustments must be made on form B-2

15.     Records

  • All records pertaining to your importation must be kept for 6 years following the importation of goods in either paper or electronic format
  • This information must include quantities received, price paid, country of origin, vendor, product, and al other related information

16.     Verification & Adjustments by the CBSA

  • All commercial importations may be verified and adjusted for origin, value for duty, or tariff classification for up to 4 years after importation
  • If an adjustment is made the CBSA will issue a Detailed Adjustment Statement (DAS) that outlines the adjustment and will be given 30 days to pay any duties and taxes owing.

17.     Trade Incentive Programs

  • You can reduce or eliminate customs duty on qualifying goods through duties relief incentives. The duty deferral program enables companies to defer or be relieved of the payment of duties using one of the following:
    • Duties relief program
    • Drawback program
    • Customs bonded warehouse program

Please use this guide to ensure all requirements are met when importing into Canada. hope it helps! For any comments or questions concerning Clearit.ca’s guide to importing, please contact us through our website our call our toll free number.

 

Canada Imports