Value for duty
Duty and GST are calculated on the value for duty, usually the price paid to the supplier, adjusted for items such as some commissions, royalties or assists. We review how you buy your goods and make sure the declared value is right.
Origin and free trade agreements
Goods originating in countries with a trade agreement with Canada, such as the United States and Mexico (CUSMA), the European Union (CETA) or CPTPP members, may enter at a reduced or free rate. We tell you which proof of origin you need and make sure the preference is claimed only when it is supported.
CARM
Under the CBSA Assessment and Revenue Management system (CARM), importers have their own client portal account, delegate access to their broker and need financial security to keep release prior to payment. We walk you through registration, delegation and the security options.
Records and corrections
- Importers must keep import records in Canada, normally for six years
- Errors found after release must be corrected within 90 days of finding them
- Penalties under the Administrative Monetary Penalty System (AMPS) can apply to late or wrong information
We file the corrections for you and help you put simple checks in place so the same error does not happen again.
Exports
For goods leaving Canada we prepare the export declaration where one is required and help you with the paperwork your buyer's country will ask for.