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Importing process

Learn the rules you need to follow when importing goods into Canada.

Registering for an Import/Export Account

Before you start importing, you must register your business for an import/export account.

• Business Number (BN)
  
  http://www.canadabusiness.ca/eng/summary/1208/
  Applies to: All of Canada
  Your Business Number is your single account number for dealing with the federal government regarding taxes, payroll, import/export and other activities.

Navigating the Border

There is nothing worse than having your goods turned away at the border or being held up at customs because you didn't have the right paperwork. Before you place your import order, be sure that you understand the rules and regulations involved in clearing your goods through customs.

You must:

• Determine if the goods you want to import are prohibited from coming into Canada
• Determine if the goods are subject to any restrictions that would require you to obtain approvals or permits before importing them
• Know how to classify the goods (tariff classification) and how any tariffs, duties or taxes are calculated
• Ensure that your supplier meets all labelling and marking requirements
• Ensure that you use a shipping company that understands and complies with customs formalities
• Make sure that all required paperwork is ready to be examined along with your shipment
• Be prepared to pay the duties and taxes owing.

All of this information and more can be found in the following document:

• A step-by-step guide to importing
  
  http://www.cbsa-asfc.gc.ca/sme-pme/i-guide-eng.html
  Learn the basics about the commercial importing process.
• Reporting your shipment
  
  http://www.cbsa-asfc.gc.ca/import/reporting-declarer-eng.html
  Find out how to report the goods that you import into Canada.
• SIMA Self-Assessment Guide
  
  http://cbsa-asfc.gc.ca/sima-lmsi/self-auto-eng.html
  Find out if you need to pay duties under the Special Import Measures Act for imported goods that cost less than they would in the country of export.

Warehousing or Storing your Shipment

When you are bringing goods across the border, you have the option of moving them to a facility that is convenient to you, before they clear customs. The goods remain under the control of the Canada Border Services Agency while being stored. There are several different options for storing your goods.

• Warehousing or storing your shipment
  
  http://www.cbsa.gc.ca/import/warehousing-entreposage-eng.html
  Learn about storing your goods in sufferance warehouses, bonded warehouses and places of safekeeping before they are released from customs.

Harmonized Commodity Description and Coding System

The Harmonized Commodity Description and Coding System assigns a six-digit number to each basic commodity. This classification is used by customs officials around the world to determine the duties, taxes and regulations that apply to products entering their country.

Countries are allowed to add additional digits to the numbers for statistical purposes. In Canada, two additional digits are added for exports, and four additional digits are added for imports. The U.S. uses a ten-digit system for both exports and imports.

Online resources can help you determine the Harmonized Commodity Description and Coding HS codes of your goods.

• Customs Tariff
  
  http://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/menu-eng.html
  Use the Customs Tariff to determine the classification of your imported and exported goods and the rate of duty you may need to pay on your imports.
• Canadian Export Classification
  
  http://www.statcan.gc.ca/trade-commerce/cec/index-eng.htm
  Searching this Statistics Canada database can help you identify the harmonized system code of your goods.