Practical guide to customs clearance in Canada

- Jan 25, 2018 -

Practical guide to customs clearance in Canada


I. import customs declaration formalities


1. General import goods

Canada Customs implement different customs clearance of imported goods, such as "direct release declaration" (Immediate Release Entry), "confirmed direct release declaration (Confirming Immediate Release Entry)", "complete the Declaration" (Full Completed Entry or Perfect Entry), "the temporary declaration" (Bill of Sight or Sight Entry).


Because of the different customs declarations, the importer's declaration form is different in color and format as well as the number of copies presented. The customs shall not accept the declaration if the customs form, color or number of the customs declared by the importer does not conform to the specified format, color or number of copies. The declaration of the goods value can be according to the existing data (such as the exporter of commercial invoice value); also by officers of similar imported goods according to their previous situation judgment. Customs duties and other taxes are levied according to this value, but must add enough to submit a formal document or relevant certificates of deposit. If these documents are not to be submitted within one month of the import of the goods, the deposit will be confiscated.


If the importer can prove that it is making great efforts to obtain the documents before the deadline is reached, the extension limit of 6 months can be obtained.


2, mail and other imported goods

By mail or by way of baggage transport into Canada, the total value of more than $500 in commercial or non commercial goods can be small tax goods declaration (Small collection Entry). If the non commercial goods or postal transit in the absence of reliable customs invoice can accept the quotation. (Appraisal Note)


3. Temporary import of goods free of duty

Temporarily brought into Canada for repair, debugging or for the detection of goods, to be exempt from customs duties and other taxes on imports, but must pay the equivalent amount of deposit or bail should a certificate, in order to ensure that these goods are imported after 12 months reexported. The self - use small tool carried by a professional or employment job is carried out by the customs, and the customs is given free and free release. For other temporary imports, such as the machinery and equipment of the construction contractor, the customs shall be approved by the customs as appropriate.


4. Shortage and unloading of goods

If the importer finds that the goods are short, the customs shall be reported within 90 days, otherwise the application for tax refund will not be accepted. Boxes of goods shortage and can prove to be found in Canada in the past, also must apply. The goods shall be approved after the customs inspection officers on the invoice. If the goods are subsequently transported to the short, the importer shall submit a cover of "price," the declaration to the customs. If a batch of goods is less than one piece or more, the importer must declare the goods for the whole batch according to the formalities. Not to indicate the import manifest number in the column number. When the goods arrive, the importer according to the company's report, submitted to the Customs a form; the original form in "not out" or not to correct the number.


5, a complete set of imported equipment

When a large mechanical device or equipment according to the price sold to partial shipment of imports, exporters could not confirm the actual price the first batch of goods, the Customs Department to estimate in the first batch of goods arrive, first submitted an interim general declaration. This can be the customs tax declaration and tax refund according to the situation of high speed or up at the end of the last declaration identified price.


6. Transfer of goods

If the original importer transfers the customs supervision goods to another company, enterprise or individual, when the goods are declared for import consumption, the latter shall be declared by the transfer invoice. The original invoice and country of origin certificate must be submitted to the transfer invoice together to prove that the normal market price of the transfer invoice is no less than the price set by the exporter's invoice.


Two. Import valuation


There are many provisions for the Canadian customs to estimate the total tax price for imported goods.


1, the price of the product is determined according to the domestic market price of the exporter.


2, the currency used in the transaction is calculated when the domestic market of the exporting country can be taxed in currency, and it is converted to tax after the Canadian dollar according to the currency used at the time of transaction, according to the exchange rate of the shipping destination.


3. The deduction of the domestic tax remission of the country of origin or the exporter's exemption on the invoice is permitted.


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