You have to submit a final accounting package for shipments you import into Canada. In most cases, a complete accounting package consists of:
You can present paper copies of these documents or, if we give you the authorization, you can transmit this information using EDI.
Your carrier uses the CCD to report your shipment to the CBSA. The most commonly used type of CCD is Form A8A(B), Cargo Control Document. The CCD acts as our initial record of the shipment's arrival. This document is also used for all shipments moved in-bond to an inland CBSA office, sufferance warehouse, or bonded warehouse.
Your carrier also has to send you a copy of the CCD to inform you that your shipment has arrived.
The CCD must have a bar-coded cargo control number (CCN). The first four digits of the CCN must be the carrier's unique carrier code.
You can use three invoicing options:
If you are using release on minimum documentation (RMD), your invoice must contain:
To account for commercial goods, you usually have to document the importation on Form B3 (PDF, 151 KB), which must include:
Determining some of these elements, including tariff classification, value for duty, and the origin of your goods, may be more complex. For more details see B3 Elements
As a new importer, you may need help completing Form B3. You can also refer to Memorandum D17-1-10, Coding of Customs Accounting Documents.
Some goods are subject to the requirements of other federal government departments and may need permits, certificates, and examinations. We administer the import portions of legislation on behalf of these departments.
For example, the Canadian Food Inspection Agency examines and gives permits for some meat products, and all restricted or controlled drugs require an import permit from Health Canada.
The Department of Foreign Affairs and International Trade requires import permits for goods such as textiles and clothing, agricultural and steel products, and some food items such as dairy products, poultry, and eggs.
At the CBSA, we:
Please contact the appropriate federal government department to determine what, if any, documentation you need. For details on other federal government requirements, see the Memoranda D19 series.
You use certificates or statements of origin to support the tariff treatment you claim on a B3, Canada Customs Coding Form (PDF, 151 KB). The tariff treatment is linked to trade agreements between Canada and other countries that may benefit you by offering lower duty rates. It is not necessary to present the certificate or statement at the time we release your shipment, but you must be in possession of a valid certificate or statement when you account for your shipment. For general information, see D11-4-2, Proof of Origin.
Proof of Origin
To support the tariff treatment you claim, you must use one of the following as proof of origin:
Free Trade Agreements
Certificates of Origin - Different certificates of origin are required for each of Canada's free trade agreements.
Importers should be aware that agreement specific certificates of origin are also required when Canada enters into new trade agreements with other countries.
The exporters of the goods must fill out the certificate of origin based on their own knowledge that the goods qualify for a tariff treatment or based on information they have received from the producer of the goods.
Other Tariff Treatments
Form A, Certificate of Origin, or the Exporter's Statement of Origin
The exporter in the country where the goods were finished issues Form A, Certificate of Origin, or the Exporter's Statement of Origin. Either may be used to support a claim for preferential treatment for goods imported under the General Preferential Tariff (GPT), Commonwealth Caribbean Countries Tariff (CCCT), and, with the exception of textile and apparel goods, the Least Developed Country Tariff (LDCT).
The Form A and the Exporter's Statement of Origin must be completed in English or French.
Certificate of Origin for Textile and Apparel Goods originating in a Least Developed Country
You must use the Form B255, Certificate of Origin - Textile and Apparel Goods Originating in a Least Developed Country, when you are claiming the LDCT for textile and apparel goods classified within Chapters 50-63 (textile and apparel goods) of the Harmonized System of Tariff Classification.
For more information, see D11-4-4, Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff.
To claim the Most Favoured Nation Tariff (MFNT), the Australia Tariff (AUT) or the New Zealand Tariff (NZT) for your goods, as appropriate, you must simply indicate on your invoice or applicable documentation, in English or French that your goods originated in an applicable beneficiary country.
For more information on the origin program, see the Memorandum D11 series.
If you choose to pay cash, we will release your goods after we determine that all your accounting documents are accurate and complete, and after we receive your payment.
We will then update your payment record in our computer system, which will print a detailed coding statement (DCS). You will receive a stamped copy of the DCS that shows "duty paid." This copy is your receipt.
You can use a major credit card to pay duties owing for amounts up to $500. We will also accept uncertified cheques for amounts up to $2,500 if you meet the following conditions:
When you do not meet all of the above criteria, we will accept uncertified cheques for amounts up to $500. If we have not allowed you to present uncertified cheques for amounts owing up to $2,500 because you breached one or more of the above conditions, we will resume this privilege one year after the date of your last NSF cheque.
A number of customs offices across Canada have also been equipped to accept debit card payments. As not all customs offices provide this payment option, it is advisable that you contact your local customs office to determine if the debit card payment option is available.
You can also choose to have a broker pay on your behalf.
You have to present your final accounting package no later than five business days after we release the goods.
To pay any duties owing on goods we release under RMD:
Remember that, when you post security to use the RMD option, you have uncertified cheque privileges for any amount owing. We will bill you monthly, on Form K84, Importer/ Broker Account Statement, for all accounting packages we processed between the 25th of one month and the 24th of the following month. Your payment is due on the last business day of that month.
If you do not present your accounting package or if our computer is unable to validate the package within the five-day time period, we will charge you a late-accounting penalty for each shipment. If you repeatedly file your accounting package late, you may receive a notice requiring you to account for the goods on time for a specified period. If you fail to comply with the notice, you will receive an additional penalty.
If you fail to pay duties within the prescribed time frame, we will charge you interest at a specified rate on the outstanding overdue balance. You will receive a notice that requires you to pay duties owing within a specified time period. The interest rates are revised quarterly and are available online.
Once you give us your final accounting package, we key it into our computer system, which will print a DCS that highlights any errors in coding and calculations, and briefly explains how to correct the error.
When we find errors, we will return the accounting package to you for correction.