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…
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…
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…
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-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 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…
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…
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…
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…
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…
Record Keeping Obligations This memorandum provides information relative to the records and books that must be maintained in Canada by importers…
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 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…
