• View all forms
  List of all downloadable forms in the library…
• Advance Commercial Information and Cargo Reporting
  As part of its risk assessment and targeting objectives, the Canada Border Services Agency is developing a new clearance process called eManifest / Advance Commercial Information (ACI)…
• Amendments to Remission Order Entries
  Importers taking advantage of a manufacturer’s textile remission order must ensure that any refund or amendment is filed in the same calendar year as the entry…
• AMPS Penalties for Late Payment
  Payment of duty and GST must be received by the CBSA no later than the last business day of the month…
• Canada Customs Duty & GST Deferral, Drawback and Relief Programs
  Canadian Duty Deferral consists of 3 programs: Duty Drawback, Bonded Warehouse and Duties Relief. Duty Deferral can reduce costs and improve cash flow and is required in order to preserve the first cost when re-exporting goods to the U.S…
• Canada Customs Invoice (CCI) Requirements
  Importers must ensure that the information contained on their customs documents is accurate and complete before they are submitted to Customs. The primary document that contains the required information is the Canada Customs Invoice…
• Carnet Temporary Admissions Permits – Tips to Save Time & Money
  Omnitrans professionals can offer suggestions to help navigate the complexities of a carnet, and save time and money…
• Certificates of Origin Must be Valid to Avoid Penalties & Assessments
  To maintain duty-free status under NAFTA, CIFTA, CCFTA, CCRFTA, a valid certificate of origin must be on file. Omnitrans can assist in the issuance and review of certificates of origin to reduce the risk of penalties and assessments…
• CFIA Enforcement Measures Relating to Food Safety, Animal Health & Plant Protection
  The CBSA assists the CFIA enforce a wide range of regulations affecting importations to Canada; Omnitrans has capabilities that expedite the release of goods subject other government departmental requirements, including CFIA…
• Clarification of When Importers are Required to Correct Entries
  Failure to correct import entries can result in penalties and assessments as long as 4 years after importation; the CBSA encourages the filing of B2’s to correct all statistical data, including 10-digit classifications…
• Compliance and Enforcement Actions of the Canada Border Services Agency (CBSA)
  Importers should be aware of customs compliance and enforcement actions…
• Cosmetics Require Ingredient Listing on Labels
  The Product Safety Bureau of Health Canada labelling requirements to identify ingredients in cosmetic products. Non-compliant cosmetic products may be refused entry…
• Cross-Border Discussions with Omnitrans Consultants
  Increased trade in non-NAFTA goods within North America, specifically between Canada and the United States raises several customs issues that companies may or may not be taking advantage of…
• Duty Deferral Participants Should Prepare for Audits
  Companies utilizing duties relief and bonded warehouse programs are reminded to ensure their records are accurate, and that duty is paid on time…
• Duty Drawback Opportunities Should Not Be Missed
  Importers should take advantage of Canadian duty drawback and deferral opportunities to improve cash flow…
• Duty-Free Treatment of Designer Samples
  This article outlines the conditions under which apparel samples qualify for customs duty-free entry under tariff item No. 9936.00.00…
• Elimination of Textile and Apparel Quotas
  Safeguard provisions and protective measures designed to protect manufacturers and domestic markets from injury that may result from quota elimination in 2005…
• Examinations
  The Customs Act gives the Canada Border Services Agency the authority to randomly select shipments for examination to verify compliance or to take samples in reasonable amounts…
• Export Reporting Requirements of the CBSA
  Companies that export goods to other-than the United States (including Mexico) must comply with the reporting requirements of the CBSA to avoid penalties…
• Free and Secure trade / partners in Protection
  Importers may benefit from the Free and Secure Trade (FAST) and Partners in Protection (PIP) programs…
• Free Trade Agreements & Required Proof of Origin
  This article summarizes the requirements for duty-free entry to Canada under preferential tariff treatments AUT, NZT, CCCT, LDCT, GPT, NAFTA, CIFTA, CCFTA, CCRFTA, CEFTA, CPFTA, CCOFTA…
• Full Implementation of Wood Packaging Import Requirements
  Effective July 5, 2006 the government of Canada began refusing to allow non-compliant international wood packaging entry into Canada. The CFIA encourages alternative methods of treatment other than methyl bromide…
• General Importing Requirements
  By preparing and obtaining some basic documents beforehand, importers will save time and money by ensuring that imported goods are released as quickly as possible…
• Good Importing Practices for Food & Mandatory Nutrition Labels
  All pre-packaged food products imported to and sold in Canada must comply with the applicable nutrition labelling requirements…
• GST/HST Offset Regulations
  The CRA allows related companies to offset taxes by refunds or rebates. Application or Revocation of the Authorization to File Separate GST/HST returns and rebate applications for branches can be filed on form GST10…
• GST/HST Registry – Registration Numbers for Individual Transactions Available Online
  The Canada Revenue Agency has published a website where registrants can validate the GST/HST number of their suppliers for individual transactions…
• Guidelines for Customs Compliance Verifications
  Importers should be aware of the procedures and objectives in a customs verification review recently published by the Canada Border Services Agency…
• Import Permits
  Some goods are subject to the regulations of other federal government departments (OGD’s) and in order to import those goods, importers may require permits and/or certificates. The CBSA administers the import portions of OGD legislation…
• Import Requirements Related to Energy-Using Appliances and Equipment
  This message contains information that must be provided at time of clearance when importing appliances, machinery and equipment subject to Canada’s Energy Efficiency Regulations…
• Importations of Jewellery are Subject to Requirements Limiting the Lead Content
  Health Canada has issued legislation to limit the lead content in costume jewellery that affects importers, manufacturers, distributors and vendors…
• Importers Must Ensure that the Value of Goods Includes No Charge ‘Assists’
  Goods and services provided to the vendor at no cost must be added to the price paid for the imported goods as an ‘assist’…
• Importers of New Products Need to be Aware of Possible Anti-Dumping Duty
  When sourcing new products, importers should be aware of whether or not the product is subject to anti-dumping actions under the Special Import Measures Act…
• Importing a Motor Vehicle Into Canada
  This article outlines the general requirements and procedures to import a motor vehicle into Canada…
• Imports of New Chemicals & Polymers – Notification Procedures
  The Ministers of the Environment and Health have developed guidelines for the notification and testing of new chemicals and polymers that are not on the Domestic Substances List…
• Marking & Labelling Issues – Penalties for Non-Compliance
  Unless permission from the Canada Border Services Agency and/or the Competition Bureau is obtained in advance, importations of goods without proper marking and labelling are subject to delays and penalties…
• NAFTA Certificates of Origin Must Not Cover Non-Originating or TPL Goods
  Certificates of origin must not contain goods that do not meet the rules of origin…
• NAFTA vs. Tariff Preferential Level (TPL) – How to Avoid Costly Assessment
  Failure by the importer to provide proof of origin and failure by the exporter to prove origin will result in the withdrawal of preferential treatment, and the assessment of duties, taxes, interest and penalties…
• Notice of Ways and Means to Amend the Customs Tariff
  The government has removed tariffs on machinery and equipment effective March 5, 2010…
• Origin Exemption Applicable to Samples
  If unmarked samples are imported, ‘SAMPLES NOT FOR RESALE’ must appear on the customs invoice. If inspection occurs and CBSA was not notified of the samples in the original EDI release transmission, Customs has the right to demand marking…
• Origin, Marking and Labelling
  Certain goods imported into Canada are required to be marked with the country of origin…
• Outward Processing Remission Program
  This program removes duty on garments made in GPT-eligible countries from Canadian-origin materials…
• PARS Shipment Tracking Available at Omnitrans
  This service is available free of charge to all importers and carriers…
• Penalties for Failing to Declare All Imported Goods Start at $2,000 or 20% of the Value
  Importers should be aware of the consequences of incorrect import documentation – AMPS Penalty# C360 is $2,000. All goods in the shipment must be shown on the customs or commercial invoices…
• Plastic (PVC/PU-Coated Garments) Tariff Classifications
  There are several classifications applicable to garments made from polyvinylchloride (PVC), polyurethane (PU), with and without a textile component or backing…
• Proof of Export Must be Provided in Order to Substantiate Duty-Free Returns
  To re-import goods to Canada duty-free, proof of export must be provided at time of entry, and duty drawback or relief must not have been granted…
• Proof of Value for Duty Adjustments (e.g. freight deductions) Must be Kept on File
  Customs Notice N-585 clarifies the responsibilities of importers with respect to adjustments to value for duty. Failure to correct values upon receipt of actual amounts is subject to AMPS penalties…
• Record Keeping Obligations
  This memorandum provides information relative to the records and books that must be maintained in Canada by importers…
• Standard Trading Conditions
  These are the Standard Trading Conditions which govern the business practices of members of the Canadian Society of Customs Brokers…
• Supplier Origin Information and Records
  Canadian importers that purchase goods with the benefit of a free trade or other preferential tariff treatment should expect their suppliers to maintain certain information in order to avoid assessments…
• Surcharges – Explanation of Terms
  Surcharges are required to help carriers and forwarders adjust to increasing fuel costs and fluctuating currencies…
• Tariff Preference Levels (TPL) and Tariff Rate Quotas (TRQ)
  With the implementation of the WTO Agreement and NAFTA, measures such as import prohibitions and quantitative restrictions were replaced by tariff rate quotas and tariff preference levels… 
• Tariff Relief Available to Importers of Manufacturing Inputs
  The Department of Finance is committed to fostering growth and competitiveness of Canadian manufacturers. Omnitrans has helped many importers file successful representations regarding their specific relief requests… 
• Tariff Treatments
  Imported goods will attract a certain duty rate depending on country of origin, country of export, whether or not those goods meet the specific rules of origin applicable to that tariff treatment, and whether or not proof of origin is on file…
• The CBSA Will Accept Electronic Certificates of Origin
  There are three options for keeping electronic certificates of origin on file. The exporter can authorize the importer to complete and sign the certificate of origin with a vested power of attorney…
• The Designer Remission Order Allows Duty-Free Entry of All Designer Fabrics Until December 31, 2014
  Designers that meet the eligibility requirements for this program are urged to contact our senior consultants to take advantage of these possible duty savings…
• The Security and Prosperity Partnership of North America (SPP)
  The SPP is a commitment by Canada, the United States and Mexico to work together and outlines an agenda for greater cooperation in areas such as security, transportation, the environment and public health…
• Valuation
  The “Transaction Value Method” is the primary method of valuation, and is based on the selling price from the vendor to the purchaser in Canada…
• Valuation & Required Adjustments
  The “Transaction Value Method” is the primary method of valuation, and is based on the selling price from the vendor to the purchaser in Canada…
• Valuation of Imported Samples
  If samples are purchased, the purchase price must be declared. Mutilation of the samples for tariff purposes does not affect the value of purchased samples…
• Value for Duty Compliance – Ensure Discounts are Accurately Reported
  Discounts applicable to previous shipments are not deductible from the value for duty of current shipments…
• World Trade Organization Discussion Paper Assesses the Impact of Quota Removal
  The WTO has published a discussion paper to asses the likely impact of quota removal focusing on recent developments in supply chain management in the clothing and textile industry…