Memorandum D1-4-1 explains the customs invoice requirements for commercial goods imported into Canada.
Canada Customs Invoices or commercial invoices containing all the CCI data, are required when:
- the value of the goods is CA $1,600 or more;
- the value of Canadian goods being returned has been increased by CA $1,600 or more;
- the goods are not unconditionally duty-free regardless of end-use or value.
Importers are obliged under section 7.1 of the Customs Act, to provide true, accurate and complete information to Customs.
When an importer, owner, or agent has submitted inaccurate information or has failed to provide supporting documentation as requested, the CBSA may withhold release pending receipt of supporting documentation. On such occasions, the CBSA normally requires that the exporter or agent prepare a commercial invoice or Form CCI before authorizing release. AMPS penalty no. C005 may result from failure to provide accurate and complete information.
Commercial invoices for commercial shipments valued at CA$ 1,600 or more are acceptable only if they contain all of the required data elements of a Canada Customs Invoice.
Commercial invoices normally do not contain one or more of the following required fields:
2. Date of Direct Shipment
7. Country of Manufacture (Origin)
8. Transportation Mode and Place of Direct Shipment to Canada
9. Conditions of Sale and Terms of Payment
10. Currency of Settlement
11. Number of Shipment Packages
16. Total Weight
19. Exporter’s Name and Address if other than Vendor
22-25. Adjustments to Value for Duty
Instructions on how to complete the Canada Customs Invoice or a Commercial Invoice
The following is a brief description of each required field on Form CI1, Canada Customs Invoice, or a commercial invoice.
- Vendor name and address
(seller, sold by, remit to, consignor, shipper) – Indicate the name and address of:
- the person selling the goods to the purchaser; or
- the person consigning the goods to Canada.
- Date of direct shipment to Canada
Indicate the date the goods began their continuous journey to Canada.
- Other references
Use to record other useful information (e.g., the commercial invoice number, the purchaser’s order number).
- Consignee name and address
(ship to, deliver to) – Indicate the name and address of the person (company) in Canada to whom the goods are shipped.
- Purchaser’s name and address
(sold to, buyer) – The person to whom the goods are sold by the vendor.
- Country of transshipment
The country, if any, through which the goods were shipped in transit to Canada under customs control.
- Country of origin of goods
The country of origin of invoiced goods is the country where the goods are grown, produced, or manufactured. Each manufactured article on the invoice must have been significantly transformed in the country specified as the country of origin to its present form ready for export to Canada. Certain operations such as packaging, splitting, and sorting may not be considered as sufficient to confer origin.
The origin of goods as applied to the assignment of tariff treatment is dealt with in Memorandum D11-4-2, Proof of Origin.
- Transportation: Give mode and place of direct shipment to Canada
Indicate the mode of transportation and the place from which the goods began their uninterrupted journey to Canada.
- Conditions of sale and terms of payment
Describe the terms and the conditions agreed upon by the vendor and the purchaser.
- Currency of settlement
Indicate the currency in which the vendor’s demand for payment is made.
- Number of packages
Indicate the number of packages in the shipment.
- Specification of commodities
The following information must be provided:
- Kind of packages:
Indicate the kind of packages (e.g., cases, cartons).
- General description and characteristics:
Give, in general terms, a description of the merchandise (e.g., textiles, auto parts) and show a proper identifying description in commercial terms (i.e., style or code numbers, size, and dimensions) as known in the country of production or exportation. The condition of the goods, if other than new, must also be shown on the invoice.
- Kind of packages:
Indicate the quantity and unit of measure for each item included in the description field.
- Unit price (price per article, item amount)
Provide a value in the currency of settlement (as defined under Field 10) for each item described in the description field.
Indicate the price paid or payable in the currency of settlement (as defined under Field 10) for the number of items recorded in the quantity field when they were sold by the vendor to the purchaser. Where there is no price paid or payable for the items recorded in the description field, N/A should be indicated.
- Total weight
Show both net and gross weight, along with the unit of measure.
- Invoice total – (total value)
The total price paid or payable for goods described on the invoice or on the continuation sheet if used.
- Reference to commercial invoice(s)
- Exporter’s name and address
Indicate the name and address of the person or organization shipping the goods to the consignee/purchaser, if different than vendor.
When the invoice is completed by an agent, the agent’s name and address must be indicated. The name of the person completing the invoice may also be indicated. This field may be left blank if this information is provided elsewhere on the invoice.
- CBSA ruling
Give the number and date of any CBSA ruling applicable to the shipment.
- The actual completion of Fields 22 to 25 is self-explanatory with the exception of export packing. The amount of export packing must be indicated if additional packing was required solely for the overseas transportation of goods. The currency of fields 23 and 24 must be indicated. Detailed information on the remaining sub-components of fields 22-25 can be found in Memorandum D13-4-7, Adjustments to the Price Paid or Payable (Customs Act, Section 48).