Guide to Importing Commercial Goods - Fyke Trading Canada

1 Guide to Importing Commercial Goods RC4041(E) Rev. 00 e at the Canada Customs and Revenue Agency (CCRA) are at Canada s entry points to protect Canadian people, businesses and society. In carrying out our responsibilities, our commitment is to provide fair, courteous, and efficient service. Our service will be in the official language of your choice at designated bilingual offices. Our presence at the border helps to control the illegal entry of Goods into Canada . We keep out Goods that could threaten our health, environment, or agriculture. We also help keep Canadian businesses competitive by administering trade agreements and import/export policies. The information in this Guide was accurate at the time it was published.

2 However, legislative provisions and requirements could change at any time. We make every effort to provide updates in a timely manner. La version fran aise de cette publication est intitul e Guide sur l importation des marchandises commerciales. Serving Canadians W 3 Page Page 4 Is this Guide for you?.. 4 Where can you find more information?

3 4 Internet 4 Business seminars .. 4 Need information on exporting ? .. 4 Getting 4 What documents do you need from the vendor or exporter of your shipment? .. 4 What books and records do you have to keep? .. 4 What is a carrier? .. 4 What records does your carrier have to keep? .. 4 Where will we process your shipment once it arrives in Canada ? .. 4 Is the office an alternate service site? .. 5 What are the service hours at Canada Customs and Revenue Agency customs offices? .. 5 What is the difference between duties and customs duty? .. 5 Who prepares your customs documents and presents them to the Canada Customs and Revenue Agency?

4 5 What is a customs broker? What do brokers do? .. 5 How can you determine in advance what duties you will have to pay on your shipment? .. 5 Anti-dumping duty and countervailing 6 Step 1 Registering Your Import 6 The Business Number (BN) .. 6 How do you get a BN import/export account?.. 6 When do you use your BN import/export account? .. 6 Step 2 Reporting Your 6 What documents do you or your carrier use to report your shipment?.. 6 Step 3 Getting Release of Your 7 Release on minimum documentation (RMD) .. 7 RMD release documentation requirements .. 7 Posting 7 Transaction number .. 7 Other service options.

5 7 Step 4 Examining Your 7 Why does the Canada Customs and Revenue Agency examine Goods ? .. 7 Examination costs .. 8 Step 5 Accounting for Your 8 The cargo control document .. 8 The 8 form B3, Canada Customs Coding 8 Import permits, health certificates, or forms other federal government departments 8 Certificates of origin .. 9 Correcting your accounting package .. 10 Step 6 Warehousing or Storing Your 10 Sufferance 10 Bonded 10 Place of 10 Step 7 Determinations and Dispute 10 Completing your accounting information .. 10 Self adjustments .. 10 The detailed adjustment statement (DAS).

6 11 Re-determinations .. 11 Disputing a decision within the Canada Customs and Revenue Agency .. 11 Your appeal 11 Importing by 11 Postal imports valued at less than $1,600 .. 11 Postal imports valued at $1,600 or 12 Importing by 12 Courier imports valued at less than $1, 12 Courier imports valued at $1,600 or more .. 12 Protecting 12 Compliance means faster service .. 12 Penalties for non-compliance .. 12 Settling disputes .. 13 Need More Information?.. 13 Your Comments or 13 Appendix A form B3 14 Value for 14 Tariff 14 14 Duties relief .. 14 Temporary importation programs.

7 15 Temporary exportation 15 Appendix B Other Service 16 Line Release .. 16 Prearrival Review System (PARS) .. 16 Frequent Importer Release System (FIRST) .. 16 Release Notification System (RNS) .. 16 Electronic data interchange (EDI) release .. 16 Customs Internet Gateway .. 16 Foreign Affairs/Customs Automated Permit System (EXCAPS).. 16 Customs Automated Data Exchange (CADEX) system .. 17 Customs Declaration (CUSDEC).. 17 EDI marine and rail cargo systems .. 17 Customs/Canadian Food Inspection Agency (CFIA) interface .. 17 Commercial Cash Entry Processing System (CCEPS) .. 17 Small Business Customs 17 Appendix C Automated Customs Information Service (ACIS).

8 18 Table of Contents 4 Is this Guide for you? You will find this Guide helpful if you need information about Importing Goods . We have also included information on other customs processes, such as transporting, and warehousing your Goods . Where can you find more information? The information we provide in this Guide is general in nature, and covers a wide range of business situations. Throughout this document, we refer you to other Canada Customs and Revenue Agency (CCRA) brochures, leaflets, and technical memoranda that contain more detailed information. Copies of these publications may be obtained at most CCRA offices across the country, or by contacting our Forms and Publications Distribution Centre toll-free at 1-800-959-2221. The D series Memoranda contains more specific, technical information on each part of the Importing process.

9 You will find reference copies of these publications in most customs offices. You can also buy a complete set of these publications by contacting: Canada Communication Group Publishing Centre Tel.: (819) 956-4800 Fax: (819) 994-1498 Internet access You can also find many of our publications on our Internet site at: Business seminars At the CCRA, we hold seminars for new businesses on various issues, including customs. If you would like to participate in a business seminar, call the CCRA s Automated Customs Information Service (ACIS) and ask an agent for details on the next seminar scheduled for your area. You can find this number in Appendix C of this publication, or under the listings in the government section of your telephone book.

10 Need information on exporting ? If you need information on exporting Goods from Canada , see the brochure called exporting Goods From Canada A Handy Customs Guide for Exporters. he information in this Guide follows the Commercial import process step by step. By getting answers to some basic questions beforehand, you will save time and money by ensuring we release your Goods as quickly as possible. What documents do you need from the vendor or exporter of your shipment? The vendor or exporter (the person or company that sold you the Goods ) should give you a sales receipt or invoice that describes the Goods in detail and shows the purchase price. The vendor or exporter should also provide you with a certificate of origin so the Goods may qualify for lower duty rates, such as those outlined in the North American Free Trade Agreement (NAFTA), or the Canada -Israel Free Trade, Agreement (CIFTA).