Import Business Guide

Last Verified: April 16, 2010

What is a Business Guide?

The Canada/Manitoba Business Service Centre created Business Guides to help you navigate through the wide range of programs and services in a specific area as well as related regulations that may affect your business venture. Business Guides featuring other topics of interest are also available by contacting the Canada/Manitoba Business Service Centre at 204-984-2272 (in Winnipeg) or 1-800-665-2019 (toll free in Canada) or by e-mail at manitoba@canadabusiness.mb.ca.

Whether you are an established entrepreneur or a new start-up planning to import goods into Canada - you'll need some solid preparation to establish your import venture. This Info-Guide is meant to provide you with a listing of programs and services which you will find useful when importing goods into Canada.

The Canada/Manitoba Business Service Centre also has business consultants on staff who can discuss your business plans. Its Business and Trade Library can help you source suppliers and trade/market research.

Canada Border Services Agency offers Seminars for new Importers which cover the import process; tariff classification and value for duty; tariff treatment; self-adjustment and appeals; valuation of goods; national customs rulings and exporting of goods. The seminars are free of charge and held at Canada Border Services Agency, 269 Main Street, Winnipeg, Manitoba. To register call 204-983-0838 or register on-line at http://www.cbsa-asfc.gc.ca/events-evenements/mb/win-261-eng.html

Note: In addition to providing an immediate clickable link when viewing these documents online, we have suggested search words/terms to assist you in future for additional program and/or service information searches on our or other sites.

TABLE OF CONTENTS

• Information Services 
• Publications 
• Reporting, Collection and Refund Services 
• Transportation and Storage 
• Duty and Tax 
• Licenses and Permits for Controlled Goods 
• Other

Information Services

Border Information Service (BIS)
Canada Border Services Agency - CBSA
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://www.cbsa-asfc.gc.ca/contact/bis-sif-eng.html
Search words: Border Information Service

The Border Information Service (BIS) is a computerized, 24-hour telephone service that automatically answers all incoming calls and provides general border services information. Information covers the following topics: Personal traveller; Business importation/exportation; Currency Exchange rates and Coming to Canada.

Canadian Association of Importers and Exporters
Phone: 416-595-5333
Fax: 416-595-8226
E-mail: info@iecanada.com
Internet: http://www.caie.ca/
Search words: CAIE.ca

The Association provides Canadian importers and exporters with critical and timely information, effective representation to government and effective solutions for members concerns.

Checklist for Importing Commercial Goods
Canada Border Service Agency
Phone: 1 800 461-9999 Press "0" to speak to an agent
Internet: http://www.cbsa-asfc.gc.ca/publications/pub/bsf5034-eng.html

This checklist is a tool to help you with the commercial importing process.

Customs Internet Gateway - CIG
Canada Border Services Agency - CBSA
Phone: 1-888-957-7224
Internet: http://www.cbsa-asfc.gc.ca/eservices/cig-pid/menu-eng.html
Search words: Customs Internet Gateway

The Customs Internet Gateway (CIG) was initiated to give CBSA trading partners an alternative delivery channel for the transmission of cargo, release, and accounting data.

Food Import
Canadian Food Inspection Agency - CFIA
Phone: 204-983-2200 or toll free - 1-800-442-2342
Internet: http://www.inspection.gc.ca/english/fssa/impe.shtml
Search words: food import

The Canadian Food Inspection Agency (CFIA) provides services and resources to assist Canadian food importers. These services include the Import Service Centres, the Automated Import Reference System, and a variety of guides that provide valuable information on importing foods into Canada. Example of available guides:

• Guide to Importing Food Products Commercially
  http://www.inspection.gc.ca/english/fssa/imp/guide1e.shtml
  - an overview of the federal regulatory and policy requirements for the commercial importation of food into Canada.
• Food Recalls: Make a Plan and Action it! Importers' Guide
  http://www.inspection.gc.ca/english/fssa/recarapp/rap/igguide.shtml
  - Provides an overview of how to develop a recall plan and how to put that plan into action in the event of a recall.  It can also assist in identifying unsafe products that may have been received and sold.

Labelling Assessment Tools
Industry Canada - IC
Competition Bureau
Phone: 1-800-348-5358
E-mail: http://competitionbureau.gc.ca/eic/site/cb-bc.nsf/frm-eng/GH%C3%89T-7SEN3J  
Internet: competitionbureau.gc.ca/eic/site/cb-bc.nsf/eng/h_02936.html 
Search words: Labelling Assessment Tools

Provides a quick method for obtaining general information to design and check the labelling of products.  The system offers a user-friendly checklist of Canadian federal labelling requirements for prepacked non-food consumer goods, consumer textile articles, down and feather products, and precious metal articles such as gold and silver jewellery.

Labelling - Packaging Consumer Products (Non-Food)
Industry Canada - IC
Competition Bureau
Phone: 1-800-348-5358
E-mail: http://competitionbureau.gc.ca/eic/site/cb-bc.nsf/frm-eng/GH%C3%89T-7SEN3J
Internet: http://www.competitionbureau.gc.ca/internet/index.cfm?itemID=148&lg=e#packaging
Search words: labelling, non food

The Consumer Packaging and Labelling Act applies to any person who is a retailer, manufacturer, processor or producer of a product, or a person who is engaged in the business of importing, packing or selling any product. The Act requires that prepackaged consumer products bear accurate and meaningful labelling information to help consumers make informed purchasing decisions.

SME Centre - Border Services
Canada Border Services Agency - CBSA
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://www.cbsa-asfc.gc.ca/sme-pme/menu-eng.html
Search words: SME, CBSA

The SME Centre includes tools and information on a Web site; an enhanced automated telephone service; and access to small business representatives during regular office hours.

Trade Data Online
Industry Canada - IC
Phone: 1-800-328-6189
Internet: http://www.ic.gc.ca/epic/site/tdo-dcd.nsf/en/Home
Search words: Trade Data Online

Provides statistical information on the value of imports and domestic exports by country, commodity and industry.  Helps Canadian business stay competitive by providing strategic value-added information about target markets and products.

Trade Facilitation Office Canada
Phone: 1-800-267-9674
E-mail tfoc@tfoc.ca
Internet: http://www.tfoc.ca/docs.php
Search words: Trade Facilitation

Services available to qualified importers include: information on new sources of supply from a database of 1,600 exporters from client country; access to incoming missions of exporters; and the opportunity to participate in outgoing buying missions of Canadian importers to client countries.

Publications

Guide for Canadian Small Businesses
Canada Revenue Agency - CRA
Phone: Toll free 1-800-959-2221 (English) or Toll Free 1-800-959-3376 (French)
Order forms and publications: 1-800-959-2221
Internet: http://cra-arc.gc.ca/E/pub/tg/rc4070/README.html
Search words: Guide for Canadian Small Businesses, RC4070

The Guide provides useful information on: setting up a business; the goods and services tax/harmonized sales tax; excise taxes and duties; payroll deductions and income tax.

Importing Commercial Goods Into Canada - How to Complete Form B3 When Importing Commercial Goods
Canada Border Services Agency - CBSA
Phone: Toll free 1-800-959-2221 (English) or Toll Free 1-800-959-3376 (French)
Order forms and publications: 1-800-959-2221
Internet: http://www.cbsa-asfc.gc.ca/publications/pub/bsf5079-eng.html
Search words: CBSA, BSF5079

This publication describes the documents you need to submit to the Canada Border Services Agency to import commercial goods and highlights the information you need from each document to complete Form B3 - Canada Customs Coding Form.  This form is used to account for goods regardless of their value for commercial use in Canada.

Reporting, Collection and Refund Services

Accelerated Commercial Release Operations Support System (ACROSS)
Canada Border Services Agency - CBSA
Customs Client Services
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French) Press "0" to speak to an Agent
Internet: http://cbsa-asfc.gc.ca/eservices/ogd-amg/across-eng.html
Search words: ACROSS, CBSA

With ACROSS, importers and brokers exchange information electronically with the Canada Border Services Agency thereby eliminating the requirement to present paper release packages, subject to certain limitations.

Courier Low-Value Shipment Program
Canada Border Services Agency - CBSA
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an agent
Internet: http://cbsa-asfc.gc.ca/import/courier/lvs-efv/menu-eng.html
Search words: low value shipment, CBSA

The program speeds up the clearance of imports arriving through an approved courier company.  The shipment must be valued at less than $1,600 and not require any certificates, permits, licenses or documentation from another government department. (see section on Licenses and Permits for Controlled Goods)

Customs Account Security Program
Canada Border Services Agency - CBSA
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://www.cbsa-asfc.gc.ca/import/release-dedouanement-eng.html 
Search words: Customs Account Security, CBSA

Allows importers and licensed customs brokers to post security with the department in order to get commercial goods released before they have paid duties and taxes or to obtain Uncertified Checking Privileges or Release Prior to Payment Privileges.

Customs Automated Data Exchange (CADEX) and Customs Declaration (CUSDEC)
Canada Border Services Agency - CBSA
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Commercial EDI Transaction Questions: Toll-free (information): 888-957-7224
Internet: http://www.cbsa-asfc.gc.ca/eservices/overview-sommaire-eng.html#04
Search words: CADEX, CBSA

The CADEX system provides importers and brokers the ability to transmit their accounting documents, for goods already released, in an electronic format to CBSA, thereby removing the need to present hardcopy versions of the documents.

CUSDEC offers the same opportunities as the CADEX system. However, the electronic data is transmitted to the CBSA using the international programming language known as UN / EDIFACT (United Nations / Electronic Data Interchange for Administration, Commerce and Transport).

Users must purchase application and communications software and must also pay their telecommunication costs.

Customs Automated Systems: Customs Commercial System (CCS)
Canada Border Services Agency - CBSA
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://www.cbsa.gc.ca/import/menu-eng.html
Search words: CCS, CBSA

The system automates many of the processes used to control the import of commercial goods into Canada from the point of cargo/release through the adjustment of historical data.

Customs Self Assessment Program (CSA)
Canada Border Services Agency - CBSA
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://www.cbsa.gc.ca/prog/csa-pad/menu-eng.html
Search words: Self Assessment Program

Under this program clients can self assess by transmitting or presenting their Revenue Summary Form (RSF) detailing the duties and taxes owed to the CBSA. Payments for the RSF are made at banking institutions rather than at Customs offices.

FAST Program for Canada - U.S. Border
Canada Border Services Agency - CBSA
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://www.cbsa-asfc.gc.ca/prog/fast-expres/menu-eng.html
Search words: FAST

This program expedites border clearance and reduces delays for pre-approved, low-risk truck drivers, carriers, and importers. The program promotes free and secure trade by using common risk-management principles, supply chain security, industry partnership and advanced technology. This approach improves the efficiency of screening and of clearing commercial traffic at the border.

Line Release System
Canada Border Services Agency - CBSA
Customs Border Services
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet:  http://www.cbsa-asfc.gc.ca/import/services-eng.html
Search words: Line Release System, CBSA

The Line Release System process releases information before a shipment arrives and speeds up the process of deciding to release a shipment or to refer it for examination. There are 5 release procedures called service options available:

• the Prearrival Review System (PARS) - is available to importers and brokers who can send invoice and manifest information to the CBSA before a shipment arrives;
   
• and the Customs Self Assessment Program (CSA) - clients can self assess by transmitting or presenting their Revenue Summary Form (RSF) detailing the duties and taxes owed to the CBSA. Payments for the RSF are made at banking institutions rather than at Customs offices.
   
• and the Foreign Affairs/Customs Automated Permit System (EXCAPS) - Under EXCAPS, importers/brokers apply for a permit with International Trade Canada (ITCan). ITCan then electronically transmits the permit information to the CBSA's ACROSS. The importer/broker transmits the release information and ACROSS matches the release data to the EXCAPS permit;
   
• and the Customs/Canadian Food Inspection Agency (CFIA) interface - Commodities that have requirements from the CFIA may be released by EDI in some locations. The interface is serving as a model for the development of similar arrangements with other government departments;
   
• and the Commercial Cash Entry Processing System (CCEPS) - The CCEPS is a self-serve automated system designed to facilitate the document preparation process required for the clearance of commercial importations.

Postal Import Control System (PICS) and Casual Refund System (CRS)
Canada Border Services Agency - CBSA
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://cbsa-asfc.gc.ca/import/courier/menu-eng.html
Search words: Postal Import, CBSA

The PICS computer system is used at the Customs Mail Centre to process mail items and control those items referred for customs examination.  If duties and/or taxes are assessed on non-commercial goods and on commercial goods valued at less than $1,600 (Cdn), the package is delivered to the recipient but is not released until the duties and taxes are paid.  If the commercial package mailed is worth $1,600 (Cdn) or more, the systems creates a letter to the importer asking for a completed Form B3 (Canada Customs Coding Form).  The package is then held at the mail centre until the importer presents the completed form and pays the duties and taxes. The CRS refunds duties and taxes to non-commercial importers bringing goods into the country using any mode of transportation.

Records for Imported Goods
Canada Border Services Agency - CBSA
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-21-eng.pdfd17-1-21-eng.html
Search words: d17-1-21, CBSA

All persons who import goods for sale or for any industrial, occupational, commercial or other similar use must keep certain types of records for a specified period of time.

Release Notification System
Manager, Electronic Commerce Unit
Canada Border Services Agency
Phone: Toll free 1-888-957-7224
Internet: http://www.cbsa-asfc.gc.ca/eservices/overview-sommaire-eng.html#s04
Search words: Release Notification, CBSA

The Release Notification System (RNS) service offers a more timely and efficient notification of release decisions made by the CBSA by providing brokers, importers, carriers and warehouse operators with electronic RNS messages. RNS participants will be instantly notified when a transaction is released, as well as when a pre-arrival (PARS) transaction is approved by the CBSA.

Transportation and Storage

Bonded Carrier Program
Canada Border Services Agency - CBSA
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://www.cbsa-asfc.gc.ca/services/carrier-transporteur/menu-eng.html#c05
Search words: Bonded Carrier, CBSA

The program authorizes air, marine, rail and highway carriers to be bonded in order to move goods past the Canadian border to an inland Customs office where the duties and taxes are then paid.

Cargo Containers Used in International Service
Canada Border Services Agency - CBSA
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-5-eng.html
Search words: Cargo Container, d3-1-5, CBSA

Provides information for importers and their agents on bringing cargo containers into Canada free of duties and taxes.  Under no circumstances, however, can foreign cargo containers arrive in Canada empty and be used for domestic point-to-point transportation of goods.

Customs and Direct Shipment of Goods
Canada Border Services Agency - CBSA
Customs Client Services
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://www.cbsa.gc.ca/publications/dm-md/d13/d13-1-2-eng.html
Search words: Direct Shipment, D13-1-2, CBSA

This applies to importers of commercial or casual goods.  When goods are exported to Canada from any country but pass in transit through another country, the goods (under certain conditions) are deemed to be shipped directly to Canada from the original country of export.  The Direct Shipment of Goods regulations set out the conditions that must be met before goods are deemed to be shipped directly to Canada.

Goods in Transit
Export and Import Controls Bureau
Foreign Affairs and International Trade Canada - FAITC
Phone: Toll Free 1-800-267-8376
Fax: 613-996-9709
E-mail: ECL@international.gc.ca
Internet: http://cbsa-asfc.gc.ca/services/carrier-transporteur/menu-eng.html#c06_3
Search words: Goods in Transit, Permits, FAITC

All goods and technologies controlled (regulated) under the Export Control List or Import Control List require that an exporter or importer first receive a federal export or import permit before the goods are exported or imported unless the goods are "in bond on a through journey on a billing that originates outside Canada" and are destined to another country outside Canada. A permit is also required for goods coming from or going to countries named in the Area Control List.

Reporting of Cargo and Transportation of In-Bond Goods
Canada Border Services Agency - CBSA
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-8-eng.html
Search words: in-bond goods, CBSA

Applies to carriers, freight forwarders and brokers involved in transporting goods in-bond. Under Section 12 of the Customs Act, goods coming into Canada are usually reported to the nearest Canada Border Services Agency Office.  Goods may be released at the border or they may proceed in bond to an inland customs office.  Transporting goods "in bond" means that duties and taxes have not been paid on goods that are moving through Canada for both export and consumption elsewhere or to an inland destination for release.  If the goods are moving in bond to an inland location, the carrier has to file enough security with the department to account for the duties and taxes.  When the carrier reaches the inland destination, the goods will be held, pending release or exportation, in a warehouse authorized by CBSA.  When carriers are transporting in bond shipments for export from Canada, they have to report these shipments to CBSA as the goods leave the country.

Storage of Goods at a Customs Office
Canada Border Services Agency - CBSA
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-5-eng.html
Search words: Storage of Goods, d4-1-5, CBSA

Regulations which prescribe the time limit for removal of goods left at a customs office or other place of safekeeping, and the fees associated with storage.

Sufferance Warehouse Program
Canada Border Services Agency - CBSA
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html
Search words: D4-1-4, Sufferance Warehouse

This program applies to anyone planning to operate a customs sufferance warehouse. Sufferance warehouses are privately owned and operated facilities licensed by the Canada Border Services Agency for the control, short-term storage, and examination of imported goods until they are released by the CBSA or exported from Canada.

Transportation of Goods
Canada Border Services Agency - CBSA
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html
Search words: Transportation of Goods, D3-1-1

These regulations specify the conditions under which goods may be transported and the liability of the transporter for duties, security, and records.

Duty and Tax

(Note:  Duty may also be referred to as a tariff or a tariff barrier)

Abatement of Customs Duties Payable
Canada Border Services Agency - CBSA
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-5-eng.html
Search words: abatement of customs, D6-2-5

Importers can apply for an abatement (reducing the value for duty of imported goods) for all or part of the duties on imported goods that have suffered damage, deterioration or destruction from the time of shipment to Canada to the time of release.

Accounting for Imported Goods and Payment of Duties
Canada Border Services Agency - CBSA
Customs Client Services
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://www.cbsa-asfc.gc.ca/import/acc-resp-eng.html
Search words: D17-1-0 Accounting for Imported Goods

Imported goods cannot be released until they have been accounted for by the importer and any duties owed have been paid.  Accounting for the goods may be done in writing at the customs office where the goods were released or will be released, or electronically transmitted through the Customs Automated Data Exchange (CADEX).

Advance Rulings under Free Trade Agreements
Canada Border Services Agency - CBSA
Customs Client Services
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://www.cbsa.gc.ca/publications/dm-md/d11/d11-4-16-eng.html
Search words: Advance Ruling, CBSA

Canadian importers (or their agents) proposing to import goods from the United States, Mexico, Chile, Israel or Costa Rica can obtain advance rulings on a wide range of NAFTA, CIFTA, CCFTA or CCRFTA related issues, such as whether or not the goods qualify as an originating good for preferential tariff treatment, whether or not the marking of a good satisfies the country-of-origin marking requirements, or if the good meets a specific regional value content requirement or tariff classification change requirement.

The CBSA will review all written applications and let the applicant know if any additional information is required. The department aims to issue these rulings within 120 days of receiving the complete information.

Duty Deferral Program - Duty Drawbacks
Canada Border Services Agency - CBSA
Customs Client Services
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-2-eng.html
Search words: D7-4-2, Duty Drawbacks

Assists Canadian importers, exporters and manufacturers to compete in export markets and certain domestic markets by allowing them, under special circumstances, to recover duties they paid on imported goods.  Canadian companies may recover import duties (but not GST) under the following circumstances: exporting Canadian manufactured goods, importing and subsequently exporting goods,  and destroying obsolete or surplus goods.

Duty Deferral Program - Duties Relief - Supplies for Government Contracts
Canada Border Services Agency - CBSA
Customs Client Services
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://www.cbsa-asfc.gc.ca/import/ddr-red/tab5-eng.html
Search words: Duty deferral and relief, CBSA

This program allows companies to import goods without paying duties if they eventually supply the goods under a contract to either the Canadian Commercial Corporation (CCC), the Canadian International Development Agency (CIDA), or for joint Canada/NAFTA government projects.  Before delivering the goods under contract, you can further manufacture them or use them in a limited manner without having to pay duties.  If duties have already been paid, you could qualify for a drawback (refund) under the Duty Drawback Program.

General Excise and Sales Tax Regulations
Canada Revenue Agency - CRA
Phone: Toll free: 1-866-330-3304 (English) or 1-800-609-0073 (French)
Internet: http://www.cra-arc.gc.ca/tx/tchncl/etsl-eng.html
Search words: General Excise and Sales Tax Regulations, CRA

The General Excise and Sales Tax Regulations outline the rules applicable to licensing of manufacturers, producers and wholesalers for the purpose of excise tax; the licensing exemption for small manufacturers, the security required by licensed wholesalers; returns and payments. Additional details on excise tax can be found on the CRA Web site.

National Customs Rulings (NCR) Program
Canada Border Services Agency - CBSA
Customs Client Services
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-1-eng.html
Search words: National Customs Rulings Program, CBSA

These rulings are written for importers or their agents to let them know upfront how the department will apply customs legislation to an import shipment.  These are issued for tariff classification, origin, and value for duty.  The rulings are binding on both the department and the importer and are honoured nationally, unless the NCR is modified or revoked.

Tariff Classification of Imported Goods
Canada Border Services Agency - CBSA
Customs Client Services
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://www.cbsa-asfc.gc.ca/import/b3-eng.html#P457_47691
Search words: Tariff Classification of Imported Goods, CBSA

All importers of goods into Canada are required to have the product classified under the international harmonized Commodity Description and Coding System (HS) to ascertain whether any prohibitions, quotas, anti-dumping or countervailing duties, NAFTA provisions or other preferential tariff treatments apply.

Temporary Importation/Exportation Program
Canada Border Services Agency - CBSA
Customs Client Services
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html
Search words: Memorandum D8-1-1

The Temporary Importation Regulations set out the purposes and conditions under which goods may be imported temporarily and receive full or partial relief of customs duties and taxes.

Valuation of Imported Goods
Canada Border Services Agency - CBSA
Customs Client Services
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://www.cbsa-asfc.gc.ca/import/valuation-valeur/menu-eng.html
Search words: Valuation of Imported Goods, CBSA

Anyone bringing goods into Canada must declare a value for them in accordance with the Customs Act. The Customs Client Services assists importers in determining the value of imported goods in order to determine how much duty and tax is applicable.

Licenses and Permits for Controlled Goods

Canada Border Services Agency helps other federal government departments by administering and enforcing regulations on their behalf. This is done to ensure that prohibited and controlled goods are not illegally imported into, or exported out of, the country. Prohibited goods (i.e. sneezing powder) are not allowed into the country. Controlled goods will require one or more of the following: permit, certificate, special labelling, specific type of packaging (i.e. child resistant) or other authorization.  This must be obtained before the goods will be released by Canada Border Services Agency.  The following list gives a general overview as to which items have controls placed on them and which department importers should contact in order to meet the necessary requirements.

Automated Import Reference System (AIRS)
Canadian Food Inspection Agency - CFIA
Phone: Toll Free 1-800-442-2342
Internet: http://www.inspection.gc.ca/english/imp/airse.shtml
Search words: Automated Import, CFIA

CFIA-AIRS is the automated import reference system of the Canadian Food Inspection Agency (CFIA). It is a user-friendly, searchable database of CFIA import requirements. Through a series of questions and answers, the system will lead you through the applicable regulations and policies to information on all CFIA import requirements for specific commodities.

Banned Consumer Chemicals
National Consumer Product Safety Office
Product Safety Program
Health Canada
Phone: Toll-free 1-866-662-0666 (will be routed to closest office)
E-mail: Mb_ProdSafe@hc-sc.gc.ca
Internet: http://www.hc-sc.gc.ca/cps-spc/pubs/indust/reference_guide-consultation_rapid/table-tableaux-1-eng.php
Search words: Banned Consumer Chemicals

The purpose of the Hazardous Products Act is to protect the health and safety of consumers by prohibiting or regulating the sale, advertising or importation of hazardous or potentially hazardous consumer products, and to ensure the protection of Canadian workers and employers from the adverse effects of hazardous materials through the provision of precautionary labelling and material safety data sheets.

Canada Post Corporation
Phone: 1-800-267-1177
Internet: http://www.canadapost.ca/tools/PG/manual/pgnonmail-e.asp
Search Words: Canada Post Corporation, perishable

Canada Post Corporation regulates Non-mailable matter (e.g.Replica or Inert Munitions, Tobacco, Firearms (including imitation and replica firearms), Intoxicating Beverages, Drugs and Other Controlled Substances, Medical/Biological Materials, Perishable Items, Liquids, Liquefiable Substances and Powders, Animals, Plants).

Canadian Nuclear Safety Commission (formerly the Atomic Energy Control Board)
Phone: Toll free 1-800-668-5284
Fax:  613-995-5086
E-mail: info@cnsc-ccsn.gc.ca
Internet: http://www.nuclearsafety.gc.ca/eng/licenseesapplicants/
Search words: Import of Nuclear Substances, CNSC

The Board controls the import, export and transportation of nuclear materials and other prescribed substances, equipment and technology.

Chlorobiphenyis Regulations
Waste Reduction & Management
Environment Canada - EC
Phone: 1-800-668-6767
E-mail: tmb@ec.gc.ca
Internet: http://www.ec.gc.ca/ceparegistry/regulations/detailReg.cfm?intReg=4
Search words: Chlorobiphenyls regulations, EC

This affects manufacturers, processors, users, sellers and importers of electrical equipment filled with PCBs.

Controlled Substances and Precursors
Office of Controlled Substances
Health Canada - HCan
Phone: 613-948-7796
E-mail: OCS-BSC@hc-sc.gc.ca
Internet: http://www.hc-sc.gc.ca/hc-ps/substancontrol/index-eng.php
Search words: Controlled Substances and Precursors, HC

Any person wishing to manufacture, import or export, give, transport, send, deliver or distribute a narcotic must be a licensed dealer.  The fee for a license is $1750 (possibly lower if some criteria are met). A licensed dealer wanting to import or export a narcotic must also obtain a permit from Health Canada.

Export and Import of Hazardous Waste and Hazardous Recyclable Material Regulations
Waste Reduction and Management
Environment Canada
Phone: Toll free 1-800-668-6767
E-mail: tmb@ec.gc.ca
Internet: http://www.ec.gc.ca/ceparegistry/regulations/detailreg.cfm?intreg=84
Search words: Hazardous Waste and Hazardous Recyclable, EC

The Regulations implement the prior informed consent mechanisms for exports, imports and transit of hazardous wastes and hazardous recyclable materials.

Fees for Imported Mail
Canada Border Services Agency - CBSA
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://www.cbsa-asfc.gc.ca/import/postal-postale/duty-droits-eng.html
Search words: Fees for Imported Mail, CBSA

The fee charged for goods imported as mail is $5 for each item of mail.  The fee does not apply to goods imported as mail where:

• all the goods in each item of mail are not charged with duties;
• goods for which a remission of all duties is granted;
• commercial goods that have an estimated value of $1,600 or more; or
• goods delivered by Priority Courier Services.

Firearms
Canadian Firearms Centre
Phone: Toll free 1-800-731-4000 or 506-624-5380 (outside Canada and the U.S.)
E-mail: cfp-pcaf@rcmp-grc.gc.ca
Internet: http://www.rcmp-grc.gc.ca/cfp-pcaf/fs-fd/import-importer-eng.htm
Search words: import, firearm

Authorization is required to import firearms. Authorization is given at the time of importation. However, this does not authorize the importation of prohibited firearms, prohibited weapons, prohibited devices or prohibited ammunition for the purpose of transporting them through Canada to a foreign destination.  Note that foreign and domestic businesses can still ship non-prohibited items in transit through Canada to a foreign destination.

Fish
Canadian Food Inspection Agency - CFIA
Import Service Centre
Phone: 204-983-2200 or Toll free 1-800-442-2342
Internet: http://www.inspection.gc.ca/english/fssa/fispoi/commun/20081031e.shtml
Search words: import, fish

Fish and fish products imported into Canada are inspected to prevent the marketing of unsafe or unwholesome or mislabeled products.

Food Import
Canadian Food Inspection Agency - CFIA
Import Service Centre
Phone: Toll free 1-800-442-2342
Internet: http://www.inspection.gc.ca/english/fssa/impe.shtml
Search words: food import, CFIA, Manitoba

The regulation of the importation of food into Canada is the shared responsibility of several federal agencies and departments. The primary federal bodies involved are the Canadian Food Inspection Agency and the Canada Border Services Agency - CBSA.

Health Canada
Product Safety Branch
Phone: Toll free 1-866-662-0666
E-mail: Mb_Prodsafe@hc-sc.gc.ca
Internet: http://www.hc-sc.gc.ca/cps-spc/index-eng.php
Search words: Health Canada, import, consumer products

The department prohibits or regulates the sale, advertising or import of certain new or used consumer products.  Persons wanting to manufacture, import or sell a consumer product can contact the Consumer Product Safety office for more information.

Import Permits
Foreign Affairs and International Trade Canada - FAITC
Phone:
613-995-8104 (Agriculture Products)
613-996-2387 (Military and Strategic Goods and Technology)
613-944-2167 (Softwood Lumber)
613-944-0778 (Steel)
613-944-1805 (Clothing & Textiles)
E-mail: eics-scei@international.gc.ca
Internet: http://www.international.gc.ca/controls-controles/about-a_propos/impor/permits-licences.aspx?menu_id=62&menu=R
Search words: Import Permits

Goods which are on the Import Control List are subject to a series of quotas and import licenses.  In most cases, an import permit will be needed for the following items: Textiles and Clothing, Agricultural Products, Steel Products and Military & Technology; Logs, U.S.-Origin & Miscellaneous Exports.

Import Quotas
Export and Import Controls Bureau
Department of Foreign Affairs and International Trade Canada - DFAIT
Phone: 613-944-0777 (English); 613-995-8104 (French) or Toll free 1-800-267-8376 (In Canada)
Fax: 613-996-0612
Internet: http://www.dfait-maeci.gc.ca/eicb
Search words: Import Quotas, DFAIT

Certain goods on the Import Control List are subject to quotas or restrictions and require a permit before they can be imported into Canada (also see Import Permits).

Importing and Exporting Cultural Property
Canadian Heritage
Movable Cultural Property Program
Phone: 1-866-811-0055
Fax: 819-997-7757
E-mail: bcm-mcp@pch.gc.ca
Internet: http://www.pch.gc.ca/pgm/bcm-mcp/index-eng.cfm
Search words: Canadian Heritage, cultural property, import

The department has import restrictions on cultural property that has been illicitly exported from certain countries and brought into Canada. It also ensures the preservation of Canadian heritage by establishing export restrictions for objects of historical, scientific and cultural significance.

Industry Canada
Phone: 1-800-328-6189
Internet: http://www.ic.gc.ca/eic/site/ic1.nsf/eng/03930.html
Search words: Industry Canada, Spectrum

Industry Canada regulates import of Radio Communications and Telecommunications equipment.

International Import Certificates
Export and Import Controls Bureau
Department of Foreign Affairs and International Trade Canada - DFAIT
Phone: Toll free 1-800-267-8376
Fax: 613-996-9709
E-mail: excol-ceed.epe@international.gc.ca
Internet: https://excol-ceed.gc.ca/excol/Forms/IIC/IIC.aspx?recordId=-1&lang=en
Search words: Import Certificates, DFAIT, Manitoba

The International Import Certificate defines the items and quantities of controlled goods that are being imported, and indicates that the Canadian government is aware of and has no objections to that import.  It allows the government of the exporting country to ensure that the goods are not diverted en route or upon arrival.

Labelling - Packaging Consumer Products (Non-Food)
Industry Canada - IC
Phone: Toll free  1-800-348-5358
E-mail: http://competitionbureau.gc.ca/eic/site/cb-bc.nsf/frm-eng/GH%C3%89T-7SEN3J
Internet:  http://www.competitionbureau.gc.ca/internet/index.cfm?itemID=148&lg=e#packaging
Search words: labelling, non food, IC

The department administers the packaging and labelling requirements of non-food products at all levels of trade.

Lead and Phosphorus in Gasoline
Oil, Gas and Energy Branch
Environment Canada - EC
Phone: 1-800-668-6767
E-mail: enviroinfo@ec.gc.ca
Internet: http://www.ec.gc.ca/cleanair-airpur/Gasoline_Regulations-WS55EC66D9-1_En.htm
Search words: gasoline regulations, EC

Regulations set concentration limits for lead and phosphorus in gasoline, and provide higher limits or exemptions for special uses of leaded gasoline.  The maximum concentration of lead in gasoline, except for special uses defined in the regulations, is 5 mg/L, if manufactured in Canada, or up to 26 mg/L if imported. The maximum concentration of phosphorus in gasoline is 1.3mg/L.

Ozone-depleting Substances
Environment Canada - EC
Chemicals Management Division
Chemicals Sector Division
Phone: 819-997-1640
E-mail: ozoneprotectionprograms@ec.gc.ca
Internet: http://www.ec.gc.ca/CEPAregistry/regulations/detailReg.cfm?intReg=15
Search words: Ozone-Depleting Substances Regulations, Justice

Controls the import, export, manufacture, use, purchase and sale of ozone-depleting substances (ODS) and products containing or that are intended to contain ODS. 

Protective Measures for Canadian Products against Unfair Foreign Competition
Canada Border Services Agency - CBSA
Customs Client Services
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
E-mail: sima.lmsi@cbsa-asfc.gc.ca
Internet: http://www.cbsa-asfc.gc.ca/sima-lmsi/menu-eng.html
Search words: Protective Measures, CBSA

Canada Border Services Agency can impose anti-dumping or countervailing duties on imports of dumped or subsidized goods if they either have caused, are causing, or threaten to cause material injury or retardation to Canadian producers of similar goods.  Dumped goods are defined as good sold to importers in Canada at prices lower than their selling price in the exporter's domestic market, or at prices lower than their full cost.  Subsidizing is defined as goods that get financial or commercial benefits from a foreign government that lower the price of the goods exported to Canada.

Public Health Agency of Canada & Canada Border Services Agency
Phone: 1-613-946-0240
Internet: http://cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-3-eng.pdf
Search words: Public Health Agency, import, bodies

The Canada Border Services Agency (CBSA) assists the Public Health Agency of Canada (PHAC) in regulating the importation of bodies and parts and human pathogens into Canada.

Regulation of Explosives
Natural Resources Canada - NRCan
Phone: 403-292-4766
Fax: 403-292-4689
E-mail: doclarke@nrcan.gc.ca
Internet: http://www.nrcan-rncan.gc.ca/mms-smm/expl-expl/index-eng.htm
Search words: Explosives, NRCan

This division administers Canada's Explosives Act through a system of authorizations, licenses, permits and inspections. Importers, manufacturers and distributors of explosives, pyrotechnics, fireworks, ammunition, propellants, and toy pistol caps, and other safety-oriented types of explosives (safety flares, airbag inflators) must comply with the regulations set out under the Act.

Therapeutic  Products
Health Canada - HCan
Therapeutic Products Directorate
Health Products and Food Branch
Phone: 1-866-225-0709
E-mail: SIPDMail@hc-sc.gc.ca
Internet: http://www.hc-sc.gc.ca/ahc-asc/branch-dirgen/hpfb-dgpsa/tpd-dpt/index_e.html
Search words: Therapeutic Products, HC

A wide range of products are regulated under the Food and Drug Act and importers must meet various requirements.  These products include: pharmaceuticals (prescription, non-prescription, and over-the-counter),  biologicals (vaccines, blood and blood products, certain hormones and enzymes, allergenic extracts, tissues and organs, and biotherapeutics such as DNA products or genetic engineering), radiopharmaceuticals, medical devices (medical and dental implants, medical equipment and instruments, test kits for diagnosis, contraceptive devices), disinfectants, low-risk products (i.e. sunscreen, antiperspirants, toothpaste, etc.), cosmetics, and narcotic, controlled and restricted substances.

Transport, Infrastructure and Communities Portfolio
Phone: 1-800-333-0371
Internet: http://www.tc.gc.ca/en/menu.htm
Search words: Transport Canada

Transport Canada regulates the importation of Tires & vehicles and the Transportation of dangerous goods.

Wild Animal and Plant Trade
Environment Canada - EC
CITES Office
Canadian Wildlife Service
Phone: 1-800-668-6767
E-mail: Cites@ec.gc.ca
Internet: http://www.ec.gc.ca/alef-ewe/default.asp?lang=en&n=65FDC5E7-1
Search words: Wild Animal and Plant Trade, EC

The department controls the import, export and interprovincial transport and sale of certain wild species of animals and plants, as well as their parts and derivatives, as outlined in the Wild Animal and Plant Trade Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA).

Other

Licensing of Customs Brokers
Canada Border Services Agency - CBSA
Phone: 204-983-3500 or toll free 1-800-461-9999 (English) or 204-983-3700 or toll free 1-800-959-2036 (French)
Press "0" to speak to an Agent
Internet: http://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-8-1-eng.html
Search words: Licensing of Customs Brokers, CBSA

A customs broker acts as an importer's agent for dealings with Canada Border Services Agency.  Although any agent (including customs brokers) can undertake most customs work for importers, only customs brokers licensed by Canada Border Services Agency may, on a commercial basis, account for goods and pay duties and taxes on behalf of an importer.

Canada/Manitoba Business Service Centre
250 - 240 Graham Ave
Winnipeg, Manitoba  R3C OJ7
Telephone: 204-984-2272
Fax: 204-983-3852
Toll-free (information): 1-800-665-2019
TTY Toll-free (hearing impaired): 1-800-457-8466
E-mail: manitoba@canadabusiness.mb.ca
Web site: http://www.canadabusiness.mb.ca/
 

 

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