Help | Search | Legal | Copyright | Privacy | Graphic Version | Français
|
Business Products and Services On-line Business Centre Integrated solutions for... Rates and Prices Shop Online Tools About Us How do I... |
Customs Requirements
The following sections are covered in this chapter:
All international mail is subject to the Customs regulations and laws of both the country of origin and the country of destination. There are three (3) different types of Customs requirements to be aware of:
All international mail containing merchandise must have a Customs Declaration form attached to the postal item. It is very important that the Customs Declaration form be fully completed to avoid customs delays for confirmation of content and value. The Customs Declaration form must include:
Additionally, it is recommended that commercial shippers include an invoice or statement of value to expedite Customs clearance.
The term “postal import” applies to all merchandise that is mailed from outside Canada. In Canada, the Canada Border Services Agency (CBSA) administers customs regulations and other government regulations.
CBSA officers may open and inspect all incoming mail, except letters weighing less than 30 g, without permission from either the sender or the addressee. Ports of Importation for postal items are located in the following cities:
Dangerous and prohibited items are not allowed in the mail e.g. inert or replica munitions and lighters containing fuel. The CBSA will disallow these products from entering Canada through the mail. For additional information regarding dangerous items, refer to the “Non-mailable Matter” chapter. Questions regarding prohibited items should be directed to the CBSA. Visit the CBSA website at www.cbsa-asfc.gc.ca/menu/D9-e.html for additional information.
Unclaimed items or items with unpaid customs or import duties will be returned to sender after 30 days and may carry a return charge. Mail marked ”ABANDON” by the sender, if undeliverable, will not be returned but will be disposed of by Canada Post.
Any item mailed into Canada is potentially subject to duty and/or taxes with few exceptions. Visit the CBSA web site at Collection of the PST and HST is done in accordance with the agreements between the CBSA and the provincial governments. Customers with questions regarding the collection of these taxes should call the CBSA Border Information Service (BIS) line:
A handling fee of $5CDN per dutiable or taxable mail item is applied ($8CDN for EMS items). This fee is in line with the government’s efforts to help recover costs from those who benefit from services, and is similar to arrangements in the United States and other countries. Mail items containing merchandise enter Canada through CBSA screening centres, are inspected by CBSA Officers and assessed for applicable customs duties, taxes and charges. If duties and/or taxes are owed, items will be delivered along with the E14 Customs Invoice indicating the amount that the addressee must pay before the package can be released to them. Canada Post collects the fees on behalf of the CBSA and accepts the following methods of payment:
Upon payment and receipt of the item, importers should retain a copy of the E14 Invoice as a receipt for their records.
The CBSA does not assess duty or tax on mail items valued at $20CDN or less. However, this general rule does not apply to certain products including intoxicating beverages, cigars, cigarettes, manufactured tobacco, and publications where the supplier is required to register under the Excise Tax Act. Also, this may not be combined with other exemptions. The CBSA does not consider items to be of low value in cases where a single transaction is split into smaller shipments to keep the value below $20CDN.
Gifts from friends and relatives, valued at $60CDN or less, are duty and tax exempt. In cases where the gift is valued at more than $60CDN, the CBSA will assess duties and taxes on the excess amount. Items being sent as goods ordered from a commercial business and addressed to a consumer in Canada are not eligible as gifts.
Customs duty may not apply to certain products or products manufactured in certain countries. For example, there are generally no customs duties applicable to products that qualify under the North American Free Trade Agreement (NAFTA). However, in most cases the Goods and Services Tax (GST) is still applied to these products.
If you believe an error has been made with respect to the amount of duties and taxes indicated on the E14 Invoice, the CBSA provides two options:
It should be noted that if option 1 above is used, the item will not be released for delivery until the CBSA has completed its review. Therefore, you may wish to consider option 2 because you will receive the item while the appeal is processed. Visit the CBSA website at http://cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-1-eng.pdf for additional information regarding appeals.
Unlike prohibited items, controlled products may enter Canada but are subject to special requirements which often include the requirement for an import permit. If these requirements are not met, the product may not be allowed to enter Canada. Controlled products include tobacco, prescription drugs, certain foods, plants, seeds, animal parts, currency and goods listed in the Import Control List. Before you import goods into Canada by mail, you should check to make sure they're not prohibited or controlled. It is the customers’ responsibility to be aware of any specific requirements or documentation required. Customers requiring specific information on products can contact the relevant department directly:
Customers may also contact the Canada Border Services Agency (CBSA) at 1 800 461-9999.
The importation of tobacco products must meet the requirements of the following:
Tobacco importations are not eligible for the $20CDN duty and tax exemption or as gifts. The CBSA will assess duties and taxes on tobacco products. Questions pertaining to the importation of tobacco should be addressed to: TOBACCO ENFORCEMENT UNIT
For information regarding the importing or mailing of intoxicating beverages, refer to the federal Importation of Intoxicating Liquors Act and contact the provincial liquor board. The Importation of Intoxicating Liquors Act can be found on the Department of Justice website. Intoxicating beverages can only be imported into Canada by mail when:
All Canadian or foreign currency and monetary instruments ($10,000CDN or more) entering or exiting Canada through the mail must be reported to the CBSA. These monetary instruments include:
Foreign currency and monetary instruments with a value of $10,000CDN or more mailed into Canada must include form E667 (Cross-Border Currency or Monetary Instruments Report-General) and have a Customs Declaration CN23 affixed to the item. Visit www.cbsa-asfc.gc.ca/security-securite/cbcr-dmte/how-comment-eng.html for more information.
The importation of drugs is strictly regulated. Narcotics, controlled and restricted drugs may only be imported or exported by a pharmaceutical manufacturer or distributor or other person licensed by the Minister of National Health and Welfare. The importer/owner or exporter must possess a valid permit, issued by the Health Canada, for the shipment concerned. Further enquiries regarding the importation of drugs should be directed to: HEALTH CANADA
Many food products require an import permit and/or other documentation in order to enter Canada. To determine if there are special requirements for specific foods, consult
The importation of plants, seeds, agricultural inputs and agricultural products is regulated and is subject to a number of Canadian laws including:
The documentation required to import these products depends upon the specific product and the country or State that it is arriving from. In most cases a permit of some type is required. For specific information, please visit http://cbsa-asfc.gc.ca/publications/dm-md/d19/d19-1-1-eng.pdf or airs-sari.inspection.gc.ca/Airs_External/Default.aspx or contact the CBSA. The CBSA Border Information Service (BIS) line responds to public enquiries related to food, plant and animal import requirements. You can access BIS free of charge throughout Canada by calling 1 800 461-9999. If you are calling from outside Canada, you can access BIS by calling 204 983-3500 or
Rough diamond imports must be accompanied by a Kimberley Process Certificate validated by the government of the country of export. The certificate must also accompany rough diamonds in transit across Canada to another country. Each shipment requires a distinct certificate. A shipment may consist of several containers. Importers must present the Kimberley Process Certificate to a CBSA Officer at the point of entry in Canada. For more information, contact the: KIMBERLEY PROCESS OFFICE
Live animals are not permitted in international mail. Live insects and pests may be imported provided that they are properly packaged, identified and have an import permit if required. For additional information contact: CANADIAN FOOD INSPECTION AGENCY 613 225-2342 / 1 800 442-2342 Certain medical/biological materials are permitted provided that they are properly packaged, identified and are not infectious, poisonous or otherwise prohibited under the Transportation of Dangerous Goods Act, Food and Drugs Act or any other applicable law.
A “postal export” is merchandise that is mailed to another country. Merchandise mailed from Canada to the U.S.A. or abroad is subject to customs export rules. There are two (2) things that need consideration when mailing items to another country:
If the product generally has restrictions or special requirements such as permits when importing it into Canada, it may also have a requirement for an export permit to mail the items out of Canada. The vast majority of products do not require export permits.
All mail containing merchandise must have a Customs Declaration form completed when sending the item to the U.S.A. or an international destination (see section 2.1 “Customs Declaration Requirements”). The Customs Declaration forms part of the Canada Post shipping label and also includes the addressee and sender names and addresses.
Export permits are required for certain items and the government department responsible for the issuance of the permit depends on the type of product. If in doubt as to whether an item requires an export permit, contact the appropriate government department listed in section 3.3.1 “Import Permits and Other Documentation”. For products on the Export Control List, please refer to www.dfait-maeci.gc.ca/eicb/military/documents/exportcontrols-en.pdf to determine if an export permit is required. Certain products may also require a permit or other documentation in order to be imported into the country of destination. See “Part H: International Destination Listing” for specific information.
Certain dangerous products are prohibited from the mail whether being imported, destined to other countries or sent domestically. Please refer to section 6 “Dangerous Goods” of the Non-mailable Matter chapter for additional information regarding dangerous products. Also, some items may be prohibited from entering the country of destination. See “Part H: International Destination Listing” for specific information by country.
To determine if the valuable items are acceptable in the destination country, see “Part H: International Destination Listing”.
An Export Declaration Form B13A is required for the following goods when shipped to another country excluding the U.S.A.:
Form B13A is not required for goods that are exported for consumption in the U.S.A. An Export Declaration B13A should not be confused with the Customs Declaration form referred to in section 2.1 “Customs Declaration Requirements”. A Customs Declaration form must be completed for any mail containing merchandise that is sent to a destination outside Canada. In addition, some products may require an export permit such as goods listed on the Export Control List (See also section 4.4 “Mailing Items Abroad”).
All Canadian or foreign currency and monetary instruments ($10,000CDN or more) entering or exiting Canada through the mail must be reported to the CBSA. These monetary instruments include:
Foreign currency and monetary instruments with a value of $10,000CDN or more mailed out of the country must include form E667 (Cross-Border Currency or Monetary Instruments Report-General). The Customer must submit or forward a copy of form E667 to the nearest Canada Border Services Agency office, at the same time as or in advance of mailing the item. Visit http://www.cbsa-asfc.gc.ca/security-securite/cbcr-dmte/how-comment-eng.html to access the online CBSA Customs form.
Exporters must present a Canadian Kimberley Process Certificate at the time of export. Each shipment of rough diamonds requires a distinct Canadian Kimberley Process Certificate. A shipment may consist of several containers. The CBSA will stamp an Export Declaration attached to the certificate. Exporters must then forward the declaration to the Kimberley Process Office within seven days of the date of export, at the following address: KIMBERLEY PROCESS OFFICE
Some of the items that have special requirements or which cannot be shipped to the U.S.A are listed below. For more detailed information regarding which items are prohibited or restricted into the U.S.A., refer to www.cbp.gov/xp/cgov/travel/vacation/kbyg/prohibited_restricted.xml on the U.S. Customs and Border Protection (CBP) website.
A Prior Notice of Imported Food Shipments must precede all shipments to the U.S.A. that contain commercially prepared food. This includes mail items that contain food for human or animal consumption, dietary supplements, vitamins and food additives or colour. Food that has been non-commercially prepared by an individual in his own residence and sent to another individual as a non-commercial gift are exempt from the requirement for a Prior Notice. The Prior Notice number provided by the U.S.A. Food and Drug Administration (FDA) must be included on the Customs documentation prior to shipping. Visit the FDA web site at www.cfsan.fda.gov/~pn/pngift.html for more information on the Prior Notice.
The mailing of alcohol or alcoholic beverages into the U.S.A. is prohibited by mail and when discovered by U.S. Customs and Border Protection (CBP) will be seized. While tobacco is not prohibited, it is highly regulated. As a restricted product it may only be imported into the U.S.A. with a valid permit or license. For additional information, please contact the Alcohol and Tobacco Tax and Trade Bureau (TTB) at 202-927-5000 or 202-927-8100 (long distance charges will apply).
When sending prescription drugs to the U.S.A. for both Canadian and U.S. residents, recipients must:
Senders and recipients must also be aware that the Customs Officer will use his/her own discretion to whether or not allow entry of the drugs even if all of the guidelines are followed. Customers can visit www.fda.gov/ora/import/pipinfo.htm for more information.
The United States, in cooperation with Mexico and Canada, began enforcement of the international phytosanitary standard for regulated wood packaging material (WPM) entering North America (e.g. crates, boxes, and pieces of wood used as supports or bracing). Most WPM must be either heat treated or fumigated with methyl bromide in accordance with the Guidelines and stamped with an approved international mark certifying that treatment. Visit the U.S. Customs and Border Protection website at
Parcels containing used wearing apparel (e.g. used clothing, footwear, linen, etc.) may be required to enclose a certificate of disinfection issued by recognized disinfection establishments or in their absence, by private concerns including dry cleaning firms. The wrapper must be endorsed “CERTIFICATE OF DISINFECTION ENCLOSED”. Parcels that arrive at their destination without the required certificate are returned to origin at the expense of the mailer. “Part H: International Destination Listing” provides information on which countries require these certificates.
Customers can request information on tariffs, taxes, requirements for Certificates of origin and other import charges on mail sent to the United States and international destinations. Requests should be addressed to the: FOREIGN AFFAIRS AND INTERNATIONAL TRADE CANADA Customers can also call 613 944-4000. Mailers living outside the Ottawa area can call toll-free 1 800 267-8376. All postal items entering foreign countries are subject to customs inspection. In some cases the items may be exempt from customs duties (e.g. gifts up to a certain value). See the chapter “Part H: International Destination Listing” for specific information respecting the country of destination. It should be noted that if customs duties or fees are applicable in the country of destination, the addressee will be responsible for the payment of any duties or fees. Regardless of value, all items on the Export Control List or items sent to countries on the Area Control List require export permits. Copies of both lists, as well as General Export Permits, can be obtained from the following authority: FOREIGN AFFAIRS AND INTERNATIONAL TRADE CANADA Export Permit application forms are available from:
In some cases Foreign Affairs and International Trade Canada has authorized the use of general export permits. Exporters should ensure that they are entitled to use the specific general export permit prior to mailing the item. Exporters qualifying for individual permit exemptions must mark each parcel or package with the following: “EXPORTED UNDER THE AUTHORITY OF GENERAL EXPORT PERMIT No. (applicable permit number)”.
The Export and Import Permits Act and Regulations are administered by the: FOREIGN AFFAIRS AND INTERNATIONAL TRADE CANADA |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
 |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||