Importing commercial goods by courier
Notice: Moratorium
The CBSA has placed a moratorium on applications for participation in the Courier Low Value Shipment Program effective , until further notice. For additional information regarding the moratorium please refer to Customs Notice 19-12.
In this section
Commercial goods are intended for any commercial, industrial, occupational, institutional, or other similar use.
How the Courier Low Value Shipment Program works
- The exporter provides the courier with information about the shipment, such as the value, country of origin, and a detailed description of the goods.
- Only eligible shipments are processed through the Courier Low Value Shipment (CLVS) Program.
- Border services officers review the information of each shipment. If it complies with customs legislation and regulations, the shipment is released to the courier for delivery.
- The goods may be examined to confirm the declaration of the goods and their eligibility to enter Canada.
Reporting, accounting and the Courier Imports Remission Order
Reporting
Couriers currently participating in the CLVS Program must provide a summarized cargo/release list which contains transactional shipment information (for all qualifying shipments on the conveyance). For additional information on the reporting requirements please refer to Memorandum D17-4-0: Courier Low Value Shipment Program.
Accounting
The accounting must be presented to the CBSA on a monthly consolidated Commercial Accounting Declaration (CAD), Type F. For additional information please refer to Memorandum D17-1-10: Coding of Customs Accounting Documents, Appendix A.
The courier must provide the importer or broker with a receipt containing details of the transaction as reported to the CBSA. This receipt must also include a breakdown of any applicable duties and/or taxes paid and the unique shipment identification number identified on the cargo/release list. For additional information, refer to Memorandum D1-8-1: Licensing of Customs Brokers.
Goods ordered online and delivered to a consumer in Canada that are not intended for commercial, industrial, occupational, institutional, or other like use, are deemed casual in nature. Duties and/or taxes may apply to these shipments that are casual in nature.
For complete details on the CLVS Program, refer to Memorandum D17-4-0: Courier Low Value Shipment Program and for commercial processing details, refer to Memorandum D17-1-4: Release of Commercial Goods and Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods.
Courier Imports Remission Order
The Courier Imports Remission Order allows for the remission of customs duties, sales, and excise taxes on certain imported goods transported into Canada by courier services. Duties and/or taxes may be waived on qualifying goods with a value for duty not exceeding CAD $20, $40 or $150 (conditions apply). Refer to the Memorandum D8-2-16: Courier Imports Remission for details.
Customs brokers and brokerage fees
The CBSA licenses customs brokers to carry out customs-related responsibilities on behalf of their clients. Importers may authorize a customs broker to report and account for goods as well as pay any applicable duties and/or taxes owed to the CBSA on their behalf.
A customs broker can facilitate the accounting of shipments based on the documentation supplied by the exporter, courier, or importer.
A power of attorney must exist between the importer and the customs broker. This power of attorney authorizes the customs broker to present accounting documents and pay duties and taxes on the importer's behalf. By signing a power of attorney, the importer allows a customs broker to do business with the CBSA on their behalf.
Refer to the Memorandum D1-6-1: Authority to Act as Agent for details.
Claiming an adjustment for commercial importations
To request an adjustment or refund of duties and taxes on commercial shipments after the payment due date, refer to Memorandum D17-2-1: The Coding, Submission and Processing of Form B2 Canada Customs Adjustment Request and Memorandum D6-2-3: Refund of Duties.
Questions or concerns regarding brokerage, shipping, and handling fees should be addressed directly with either your courier or customs broker.
Related link
- Date modified: