Frequently asked questions
Short answers to what importers ask us most. If your question is not here, call or email us.
Getting started
Do I need a customs broker to import into Canada?
The law does not require one, but the importer is responsible for an accurate entry, the correct duties and taxes, and any permits. A licensed broker files electronically with CBSA, gets your goods released faster and helps you avoid penalties for errors.
What is customs clearance?
It is the process of declaring imported goods to the Canada Border Services Agency, meeting the requirements of CBSA and other government departments, and paying the duties and taxes owed, so that the goods are released into Canada.
What does a customs broker do?
A licensed customs broker acts for the importer with CBSA: classifying the goods, calculating duties and taxes, transmitting the release and accounting information, arranging other departments' requirements and answering CBSA's questions about the shipment.
What do I need before my first import?
You sign a Power of Attorney (POA) authorizing us to conduct customs business with CBSA on your behalf, and link your CARM account to us (opening a CARM account needs a business number with an import/export (RM) account from the Canada Revenue Agency). Both are required before we can clear your goods, and we guide you through each step.
What documents do you need for a shipment?
Most shipments only need the commercial invoice, the packing list, the bill of lading and the eManifest, sent by email. Some goods need permits, certificates or extra product details; we tell you exactly what applies.
HS codes, duties and taxes
What is an HS code (tariff code)?
The Harmonized System (HS) is the international system for classifying traded goods. Canada uses a 10-digit code: the first six digits are international and the last four are Canadian. The code decides the duty rate and whether other requirements apply.
How do I find the HS code for my product?
You can search the Canadian Customs Tariff free on AskDuty.com, in English, French or Chinese, or in the CBSA Customs Tariff. For a reliable answer, send us the product description and we will classify it.
How are duties and taxes calculated?
Duty depends on the HS code and the country of origin and is charged on the value for duty. GST of 5% is then charged on the value for duty plus the duty. Some goods also carry anti-dumping or countervailing duty, or a surtax.
What is GST on imports?
The Goods and Services Tax is a 5% federal tax charged at the border on most commercial and personal imports. GST-registered businesses can usually claim it back as an input tax credit; ask your accountant how this applies to you.
What are anti-dumping duty and surtax?
Under the Special Import Measures Act (SIMA), some goods from certain countries carry extra duty when they are sold to Canada below fair prices or are subsidized. Canada also applies surtaxes to some goods from certain countries. We check every shipment for these measures.
CARM, release and problems
What is CARM?
The CBSA Assessment and Revenue Management system is how CBSA now assesses and collects duties and taxes. Importers register in the CARM client portal, delegate access to their broker and post financial security if they want goods released before paying.
How can I check if my shipment is released?
Enter the Transaction Number or Cargo Control Number on our shipment status page, or call us.
My shipment is held at the border. What now?
Call us with the cargo control number or your shipping documents. We find out whether CBSA or another department is holding the goods and what is needed to release them.
I made a mistake on a past import. Can it be fixed?
Yes. Errors must be corrected within 90 days of finding them. If you overpaid, you may also be entitled to a refund. We file the correction or refund for you.