Archive for the ‘Forms’ Category


 

Notice of eManifest AMPS Penalty Assessments Now Issued at the Border

eManifest, AMPS penalty Notice of Assessments Now Issued at the Border

Call for Feedback on our Topic eManifest, AMPS penalty

 

The Canadian Border Services Agency (CBSA) has announced to the Importing community that effective January 11, 2017 Border Services officers at the First Port of Arrival (FPOA) will be issuing 3 of the 6 eManifest Administrative Monetary Penalties (AMPS) for non-compliance directly from the border. Prior to this, all AMPs for eManifest non-compliance  were sent by Border Services officers to the CBSA Headquarters (CBSA Program Compliance and Outreach Division) for review prior to being issued to the client.

 

The Three eManifest, AMPS penalty items that will be transitioned to the FPOA are:

 

C378

Penalty: Person failed to submit the prescribed pre-load/pre-arrival information relating to their cargo and/or conveyance.

* 1st penalty – $2000.00

                      * 2nd penalty – $4000.00

                      * 3rd penalty – $8000.00

 

Example of C378 non-compliance: When a carrier failed to transmit an electronic conveyance report prior to the conveyance arriving in Canada or when a freight forwarder failed to transmit an electronic house bill prior to the cargo arriving in Canada.

 

Penalized Party: The penalty is applied to the party responsible for providing the required data. This penalty applies when the data was not provided PRIOR to arrival in Canada.

 

One C378 will be issued per instance. The same penalty level will be assessed for all infractions discovered during the same examination.

C379

Penalty: Person failed to submit advance information in the prescribed time or prescribed manner to CBSA.

                       * 1st penalty – $250.00

                       * 2nd penalty – $375.00

                       * 3rd penalty – $750.00

 

Example of C379 non-compliance: When a carrier fails to submit an electronic conveyance report within the prescribed timeframes or when the carrier fails to submit electronic pre-arrival cargo information, however they faxed shipment documentation to the appropriate customs office within the appropriate timeframes.

 

Penalized Party: The penalty is applied to the party responsible for providing the required data. The prescribed information must be transmitted in the prescribed timeframe and in the prescribed manner. These two separate obligations must be respected; a contravention against any one of the two obligations will result in the assessment of this penalty. In instances of non-compliance with timeliness and manner requirements two separate C379 penalties will be applied.

 

In situations where no information was provided prior to arrival C378 will be applied. It should also be noted that with this contravention a 30 day escalation of penalty levels from the first to the second level will apply. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA) was issued or the infraction occurred. The non-escalation rule applies only from the first level to the second level.

C382

Penalty: Person submitted information prescribed by the Reporting of Imported Goods Regulations that was not true, accurate and complete.

                              *1st penalty – $500.00

                              *2nd penalty – $750.00

                              *3rd penalty – $1500.00

 

Penalized Party: This penalty is applied to the party responsible for providing the required data.

 

Example of C382 Non-compliance: This penalty applies when the pre-arrival or pre-load information is not true, accurate and complete as indicated by the primary source documents (bill of lading, contract of carriage) at the time of submission.

 

One C382 penalty will be issued per submission regardless of the number of data elements which were not true or accurate, or complete.

 

The 30 day escalation delay as noted in C379 applies to this penalty too.

 

AMPs penalties are issued against the person (company), rather than the goods. A penalty assessed under the AMPs becomes payable on the day the NPA (Notice of Penalty Assessment) is served to the person. An NPA may be either served to the person by hand or sent by registered mail.  If a driver or transporter is issued the NPA then he/she should ensure their company representative is provided a copy of the NPA for payment or Review.

Payment may be made in person or by mail at the issuing office listed on the last page of the NPA or any CBSA office. A copy of the NPA must accompany the payment. Interest is payable on penalties at the prescribed rate, beginning  the date following the date of the NPA. However, if the penalty is paid within 30 days after the date of the NPA, no interest will apply.

 

If you do not agree with the penalty you can ask for a Review of the Penalty Assessment within 90 days of the issuance. The request for review can be made at the port of issuance.

 

CBSA has announced that HQ will be monitoring the issuance of these three penalties at the Port level to ensure national consistency. HQ will also continue to work with companies to assist with compliance.

eManifest, AMPS Penalty Call for Feedback on our Topic

When topics as broad as any  international border are being discussed many of us want to be the fly on the wall that hears the discussion. We try to be that fly on the wall for you, our valued readers.

We know that you also want to know how to have your voices heard in that discussion, especially when you are directly affected.

You have questions:

  • How are the field experts responding to eManifest Filings?
  • What are the experts discussing amongst their peers?
  • How is your voice heard in these conversations?

One way to share your voice is to publish your concerns, insights, ideas or expertise online. Each week we publish and share industry news, our insights and reports that impact you as our readers. Do you have something that you would like us to share? Ask? Research for you? Let us know and we will add your requests to our weekly research and publishing goals.

2017 Designation Maintenance Begins in our Professional Development Courses!

A new year means a new start for most everything and this includes a reset to the maintenance requirements of your professional designations set forth by the credential’s governing body. Our Professional Development Courses are about to launch for 2017.
Professional Development Courses Seminars and Webinars

Whether you are a Canadian or U.S. Certified Customs Specialist (CCS), a Certified Trade Compliance Specialist (CTCS), a Certified Export Specialist (CES), a designate with the Law Society of British Columbia (LSBC) or accounting professional, taking any of Pacific Customs Brokers’ seminars and webinars will earn you maintenance points, credits and hours towards a variety professional designations.

Review and plan your maintenance for the first half of 2017 by clicking on the course’s name below:

CSCB NEI LSBC
Webinar CCS CTCS CCS CES
CDN Importing for Beginners Part 1
CDN Importing for Beginners Part 2
US Importing for Beginners Part 1 1
US Importing for Beginners Part 2 1
FDA Regulated Goods 2 2 1
CFIA Regulated Goods 2 2
NAFTA for Beginners Part 1 1 1
NAFTA for Beginners Part 2 1
Seminar
Shipping and Importing Perishables – NEW! 5 5 3 3
CDN Trade Compliance Part 1 5 5
CDN Trade Compliance Part 2 5 5 3
Exporting from Canada 5 5 3 3
US Trade Compliance Part 1 5 5 3
US Trade Compliance Part 2 5 5 3 3
HS Tariff Classification 5 6 4
Free Trade Agreements and Rules of Origin 5 5 5
Customs Valuation 5 3.5
CFIA 5 5
FDA 5 5 3
C-TPAT and PIP 3 3 2 2

 

If you have never attended one of our Professional Development Courses before, the following information might help you decide on attending the next one.

Professional Development Courses – Webinars

Our webinars are designed to meet the demands of the global trade community. These live webinars are a convenient way for trade professionals to stay ahead of new regulations with international trade and gain additional knowledge in key areas. The benefits of attending an online course include:

  • Cost-effectiveness – More affordable than industry standards and some even offered complimentary
  • Global accessibility – Travel is removed from the equation for companies with multiple locations or branches
  • Convenience – Attend from the comfort of your desk
  • Concise training – In a fast-paced industry, efficiency becomes just as important as staying compliant
  • Industry recognized sessions – Earn points towards maintenance of your industry designations

Professional Development Courses – Seminars and Workshops

At these in-person sessions, you will learn the best practices on being compliant as an importer and/or exporter helping you expedite your commercial shipments rather than triggering costly delays. Our experts share their knowledge on international and cross-border shipping to keep you current with customs and participating government agency regulations.  The benefits of attending an in-person seminar or workshop include:

  • All day access – Get our experts to answer your questions one-on-one
  • Case studies and real-life examples – Examine other attendees’ trade compliance issues
  • Cost-effectiveness – More affordable than industry standards
  • Range of topics – Choose from a wide variety of seminar topics
  • Certificate of Completion – Receive a certificate for each course you attend
  • Handouts – Take home your own set of course material
  • Industry recognized sessions – Earn points towards maintenance of your industry designations
  • Networking – Connect with other like-minded professionals

For future reference, download your own 2017 Spring/Summer Trade Compliance Program today!

A Valid Certificate of Origin Can Avert AMPS Penalties

AMPS Penalties

 

The Administrative Monetary Penalty System (AMPS) legislation enables the Canada Border Services Agency to levy monetary penalties for non-compliance of specified regulations ranging from $100 up to $25,000 per infraction. This legislation is designed to promote compliance from all sectors of the importing community within the various CBSA regulations.

One of the major areas of concern under this legislation is the Certificate of Origin. Section 35.1 of the Customs Act states that (1) Subject to any regulations made under subsection (4), proof of origin, in the prescribed form containing the prescribed information and containing or accompanied by the information, statements or proof required by any regulations made under subsection (4), shall be furnished in respect of all goods that are imported.an importer or owner of goods must have a properly completed certificate of origin in their possession when claiming preferential tariff treatment for their goods. This means that in order to claim goods duty free under a free trade agreement, you must have a properly completed Certificate of Origin  on file, from the exporter, at the time the goods are accounted for with the CBSA.

Should the CBSA conduct an audit of your company and find that goods have been declared at a lower duty rate using a preferential tariff treatment, and the importer or owner of the goods fail to produce a properly completed Certificate of Origin, the penalties for non-compliance of this regulation are as follows (Master Penalty Contravention Number: C152) :

 

Infraction Penalty
1st $150
2nd $225
3rd and subsequent infraction $450

 

It is important to keep in mind that the penalty is applied per request, regardless of the number of transactions or documents pertaining to that request. Also, there are other AMPS penalties that may be applied by CBSA during the audit due to the exclusion of the certificate.

Proof of Origin will be a major part of any customs audit and obviously the cost of non-compliance is extremely high.

 

NAFTA Certificate of Origin

For anyone importing goods from the USA or Mexico the importance of obtaining a NAFTA Certificate of Origin cannot be stressed strongly enough. As an Importer of Record with the CBSA, it is your responsibility to ensure that all your U.S. and Mexican suppliers provide you with a NAFTA Certificate of Origin for all goods that you purchase from them. And that the Certificate of Origin is:

  • Original
  • Properly completed and
  • Signed

 

When a NAFTA Certificate is not available

If you do not have a NAFTA Certificate of Origin on file and one cannot be obtained within five (5) days from the date of customs release of the goods, the applicable duty must be paid on those goods.

 

If a situation arises whereby you have to pay duty because you do not have a NAFTA Certificate available at the time of release, you can pursue a duty refund by providing a properly completed NAFTA Certificate within one year of the date of release of the shipment in question.

Free Trade Agreement Advisory Services

  • FTA Concierge Services  – For clients with time constraints, we offer convenient FTA Concierge Services. We can solicit FTA certificates directly from your exporters allowing you to do what you do best – run your business.
  • Tariff Classification Consulting – We offer expert analysis for clients seeking guidance on tariff classification. You may know the ins and outs of your business, but we know the intricacies of trade and always look out for our clients bottom line.

Free Trade Agreement Workshops and Webinars

Pacific Customs Brokers also offers workshops and webinars such as the FTAs and Rules of Origin Workshop and a NAFTA Webinar Series that help importers and exporters determine eligibility under various FTA programs and gain a clearer understanding of the regulations and best practices for implementation. Learn more or register here!

 

If you have any questions regarding Rules of Origin or Free Trade Agreement certificates post them in our comments section below or email us at Ask Your Broker.

How to Accurately Complete a NAFTA Certificate of Origin

How to Accurately Complete a NAFTA Certificate of OriginIn January 1994, Canada, the United States and Mexico launched the North American Free Trade Agreement (NAFTA) and formed the world’s largest free trade area. Its intent was to reduce trading costs, increase business investment, and help North America be more competitive in the global marketplace. In order for commodities produced in one of the three NAFTA territories to qualify for reduced duty rates, a valid NAFTA certificate must be provided. For items not wholly grown or produced of items wholly grown or manufactured in a North American Free Trade Agreement area, they must meet certain predetermined criteria in order to qualify for reduced duty rates. These criteria are found in the Rules of Origin section of the NAFTA Agreement.

Who is responsible for completing the certificate?

The NAFTA Certificate of Origin should be provided by the exporter to the importer to support the importer’s claim for duty-free entry. The form can also be provided by the producer for use by the exporter.

 

Types of NAFTA Certificates of Origin

There are two types of NAFTA certificates:

  1. Low Value NAFTA Certificate of Origin – used for shipments valued at less than $2,500 CAD
  2. NAFTA Certificate of Origin (Form B232E) – used for shipments valued over $2,500 CAD

Importance of a Valid NAFTA Certificate of Origin:

Correctly completing a NAFTA Certificate of Origin can be confusing for those who have never done it before or do not understand the requirements of each field. The NAFTA Certificate of Origin must be completed and certified by an authorized signatory of the producer or exporter of the goods who has enough knowledge of the information provided in all fields.

On a daily basis, customs brokers are faced with informing their clients of inaccuracies made when completing a NAFTA certificate. An incomplete or incorrectly completed certificate invalidates the ability to claim the lower preferential rate of duty that would have been awarded with a valid certificate.

Instructions on Filling out the Certificate of Origin

Below are the instructions outlining how to correctly complete each field of a NAFTA certificate, as well as some of the most common errors customs brokers identify when validating certificates.

1. Low Value NAFTA Certificate of Origin

The low Value NAFTA Certificate of Origin is a confirming statement that certifies the commodities in the shipment meet the requirements under the Rules of Origin specified by the NAFTA Agreement. It can only be used for shipments valued under $2,500.00 CAD; and contains no blanket period, therefore it must be completed for each individual shipment. It is a much more straight forward form to complete, requiring only the producer’s or exporter’s name, address and signature to be completed.

2. NAFTA Certificate of Origin (Form B232E )

Field 1 – Exporter Name and Address

State the full legal name, address (including country) and legal tax identification number of the exporter.

Legal tax identification number is:

  • In Canada –  employer number or importer/exporter number assigned by Revenue Canada
  • In Mexico –  federal taxpayer’s registry number (RFC)
  • In the United States  –  employer’s identification number or Social Security Number

Field 2 – Blanket Period

Complete field if the Certificate covers multiple shipments of identical goods as described in Field 5 that are imported into a NAFTA country for a specified period of up to one year (blanket period).

  • FROM – the date upon which the Certificate becomes applicable to the good covered by the blanket Certificate (it may be prior to the date of signing this Certificate).
  • TO – the date upon which the blanket period expires. The importation of a good for which preferential tariff treatment is claimed based on this Certificate must occur between these dates.

Common Error: It is not uncommon to find that the DATE field is completed inaccurately to reflect a blank period covering a year and one (1) day. 01/01/10 to 01/01/11 is in fact one (1) year plus one (1) day of the next year. To be sure that the blanket period is valid, this field must read the same year in both start and end date of the blanket period.

Field 3 – Producer’s Name and Address

State the full legal name, address (including country) and legal tax identification number, as defined in Field 1, of the producer. If more than one producer’s good is included on the Certificate, attach a list of the additional producers, including the legal name, address (including country) and legal tax identification number, cross referenced to the good described in Field 5. If you wish this information to be confidential, it is acceptable to state “Available to Customs upon request”. If the producer and the exporter are the same, complete field with “SAME”. If the producer is unknown, it is acceptable to state “UNKNOWN”.

Field 4 – Importer’s Name and Address

State the full legal name, address (including country) and legal tax identification number, as defined in Field 1, of the importer. If importer is not known, state “UNKNOWN”; if multiple importers, state “VARIOUS”.

Field 5 – Description of Goods:

Provide a full description of each good. The description should be sufficient to relate it to the invoice description and to the Harmonized System (HS) description of the good. If the Certificate covers a single shipment of a good, include the invoice number as shown on the commercial invoice. If not known, indicate another unique reference number, such as the shipping order number.

Tip: For a blanket certificate, part or item numbers identifying each commodity covered by the certificate should be included to guarantee that there is no confusion as to which products are covered and which are not.

Field 6 – H.S. Tariff Classification Number:

For each good described in Field 5, identify the H.S. tariff classification to six digits. If the good is subject to a specific rule of origin in Annex 401 that requires eight digits, identify to eight digits, using the H.S. tariff classification of the country into whose territory the good is imported.

Tip: Applying accurate H.S. tariff codes requires in depth knowledge of the commodities being imported, the Customs Tariff and NAFTA Rules of Origin. If you are unsure if the code is correct, contact a customs broker before completing the certificate.

Field 7 – Preference Criterion:

For each good described in Field 5, state which criterion (A through F) is applicable. The rules of origin are contained in Chapter Four and Annex 401. Additional rules are described in Annex 703.2 (certain agricultural goods), Annex 300-B, Appendix 6A (certain textile goods) and Annex 308.1 (certain automatic data processing goods and their parts).
Note: In order to be entitled to preferential tariff treatment, each good must meet at least one of the criteria below.

A) The good is “wholly obtained or produced entirely” in the territory of one or more of the NAFTA countries, as referred to in Article 415. Note: The purchase of a good in the territory does not necessarily render it “wholly obtained or produced”. If the good is an agricultural good, see also criterion F and Annex 703.2. (Reference: Article 401(a) and 415)

B) The good is produced entirely in the territory of one or more of the NAFTA countries and satisfies the specific rule or origin, set out in Annex 401, that applies to its tariff classification. The rule may include a tariff classification change, regional value-content requirement or a combination thereof. The good must also satisfy all other applicable requirements of Chapter Four. If the good is an agricultural good, see also criterion F and Annex 703.2. (Reference: Article 401(b))

C) The good is produced entirely in the territory of one or more of the NAFTA countries exclusively from originating materials. Under this criterion, one or more of the materials may not fall within the definition of “wholly produced or obtained”, as set out in Article 415. All materials used in the production of the good must qualify as “originating” by meeting the rules of Article 401(a) through (d). If the good is an agricultural good, see also criterion F and Annex 703.2. (Reference: Article 401(c))

D) Goods are produced in the territory of one or more of the NAFTA countries but do not meet the applicable rule of origin, set out in Annex 401, because certain non-originating materials do not undergo the required change in tariff classification. The goods do nonetheless meet the regional value-content requirement specified in Article 401(d). This criterion is limited to the following two circumstances:

D-1) the good was imported into the territory of a NAFTA country in an unassembled or disassembled form but was classified as an assembled good, pursuant to HS General Rule of Interpretation 2(a); or

D-2) the good incorporated one or more non-originating materials, provided for as parts under the HS, which could not undergo a change in tariff classification because the heading provided for both the good and its parts, and was not further subdivided into subheadings, or the subheading provided for both the good and its parts and was not further subdivided.

Note: This criterion does not apply to Chapters 61 through 63 of the HS (Reference: Article 401(d))

E) Certain automatic data processing goods and their parts, specified in Annex 308.1, that do not originate in the territory are considered originating upon importation into the territory of a NAFTA country from the territory of another NAFTA country when the Most-Favoured-Nation Tariff rate of the good conforms to the rate established in Annex 308.1 and is common to all NAFTA countries. (Reference: Annex 308.1)

F) The good is an originating agricultural good under preference criterion A, B or C above and is not subject to a quantitative restriction in the importing NAFTA country because it is a “qualifying good” as defined in Annex 703.2, Section A or B (please specify). A good listed in Appendix 703.BB.7 is also exempt from quantitative restrictions and is eligible for NAFTA preferential tariff treatment if it meets the definition of “qualifying good” in Section A of Annex 703.2.

Notes:

  • This criterion does not apply to goods that wholly originate in Canada or the United States and are imported into either country.
  • A tariff rate quota is not a quantitative restriction.

Field 8 – Producer:

For each good described in field 5, state “YES” if you are the producer of the good. If you are not the producer of the good, state “NO” followed by (1), (2), or (3), depending on whether this certificate was based upon:

(1) your knowledge of whether the good qualifies as an originating good;

(2) your reliance on the producer’s written representation (other than a Certificate of Origin) that the good qualifies as an originating good; or

(3) a completed and signed Certificate for the good, voluntarily provided to the exporter by the producer.

Field 9 – Net Cost:

For each good described in Field 5, where the good is subject to a regional value content (RVC) requirement, indicate “NC” if the RVC is calculated according to the net cost method; otherwise, indicate “NO”. If the RVC is calculated according to the net cost method over a period of time, further identify the beginning and ending dates (DD/MM/YY) of that period. (Reference: Articles 402.1, 402.5)

Common Error: Many NAFTA certificates are found to be invalid due to the exporter stating the actual cost of the commodities in this field. As stated above, the net cost field is not asking for actual cost of the good but which method is being used to ascertain that the commodities being imported meet the NAFTA Rules of Origin.

Field 10 – Country Of Origin:

Identify the name of the country (“MX” or “US” for agricultural and textile goods exported to Canada; “US” or “CA” for all goods exported to Mexico; or “CA” or “MX” for all goods exported to the United States) to which the preferential rate of customs duty applies, as set out in Annex 302.2, in accordance with the Marking Rules or in each Party’s schedule of tariff elimination.

For all other originating goods exported to Canada, indicate appropriately “MX” or “US” if the goods originate in that NAFTA country, within the meaning of the NAFTA Rules of Origin Regulations, and any subsequent processing in the other NAFTA country does not increase the transaction value of the goods by more than 7%; otherwise indicate as “JNT” for joint production. (Reference: Annex 302.2)

Common Error: The NAFTA certificate is invalid and ineffective if the commodities listed are not produced in a participating country in the agreement. Many people do this so that whoever is clearing the goods knows where the items are made. However, the correct thing to do is indicate the country of manufacture on the invoice and back up the NAFTA qualifying items with a NAFTA certificate.

Field 11 – Certification:

This field must be completed, signed and dated by the exporter.  When the Certificate is completed by the producer for use by the exporter, it must be completed, signed and dated by the producer. The date must be the date the Certificate was completed and signed.
In many cases, the number of pages is left blank or it is signed by a person in an administrative position. The Canada Border Services Agency (CBSA) has been known to question the validity of the certificate when signed by someone with questionable knowledge of the information.

 

How long should copies of the Certificate of Origin be retained?

Valid NAFTA certificates used for the relief of customs duties must be kept as part of the importer’s records that are required to be kept for seven (7) years following the customs clearance.

 

Pacific Customs Brokers and NAFTA

Pacific Customs Brokers offers a wide range of FTA related services and resources.

Free Trade Agreement Advisory Services:

  • FTA Concierge Services  – For clients with time constraints, we offer convenient FTA Concierge Services. We can solicit FTA certificates directly from your exporters allowing you to do what you do best – run your business.
  • Tariff Classification Consulting – We offer expert analysis for clients seeking guidance on tariff classification. You may know the ins and outs of your business, but we know the intricacies of trade and always look out for our clients bottom line.

NAFTA Workshop and Webinars

  • NAFTA Workshop – In this full-day workshop we will provide you with a comprehensive field-by-field guide to completing a NAFTA certificate. We will assist you in understanding product eligibility, rules of origin, common errors and the importer’s responsibilities under the program to maximize savings.

Learn more or register now!

  • NAFTA Webinar Series – Join this two-part webinar series to learn about rules of origin under the North American Free Trade Agreement. Each part in the series is 75-minutes in length and will clarify a common assumption that all products manufactured in Canada, the United States or Mexico are eligible for duty free status.

Learn more or register now!

If you have any questions regarding NAFTA certificates post them in our comments section below or email us at Ask Your Broker.

Canada Customs Invoice: 7 Mandatory Fields

Filling out a customs form A Canada Customs Invoice (CCI) is required for all shipments entering Canada that are valued over $2500.00 CAD. Do not take the risk of delaying your shipment at the border due to an incomplete or inaccurate Canada Customs Invoice (CCI).  Customs brokers see this happen often.

Mandatory Fields on a Canada Customs Invoice:

The following fields on a Canada Customs Invoice are mandatory for customs clearance, and must be provided at the time of release:

1. Date of Direct Shipment – This is the date the goods have left the place of direct shipment. This is used to obtain the exchange rate which will be used to convert the value for duty into Canadian dollars. Exchange rates vary day to day, which makes it very important to indicate the correct date of shipment on your invoice.

2. Country of Origin – This field must indicate the country where the products originated from or were manufactured. This will not necessarily be where the products were exported from. The country of origin will help determine if we can apply a trade agreement to lessen the duties applicable on the products being imported.

3. Currency of sale – This should indicate which funds were used to purchase the goods. This should never be left blank or assumed. Your customs broker must convert funds to Canadian dollars in order to file an entry with Canada Customs; this makes it very important to know which funds we are working with.

4. Quantity – This field should indicate the total number of pieces being shipped. If Customs examines a shipment, they will want to ensure that the number of pieces declared matches what is loaded on a truck. This makes it very important to ensure accuracy.

5. Value – This field should indicate the fair market value of the goods. This is required for all goods being imported – even if a sale has not occurred. Valuation of the items being imported should be based on one of the six valuation methods: transaction value of the goods, transaction value of identical goods, transaction value of similar goods, deductive method, computed method, or residual method.

6. Weight – This must indicate the weight of the goods. This should match up with the carrier’s bill of lading weight. This can also be used to verify accuracy in the case of a Customs examination.

7. Purchaser/Importer of Record – This field should indicate which party has purchased the goods. It will identify which party is responsible for handling the customs clearance, any duty, and accountable for any duty and taxes that are payable on the items being imported.

Snapshot - Sample Canada Customs Invoice

 

Here is an example of a properly completed Canada Customs Invoice. Click the link or the thumbnail image for a detailed view.

Sample Canada Customs Invoice Form

 

 

 

 

Interested in learning more about about documentation for importing into Canada? Pacific Customs Brokers hosts a series of Trade Compliance Seminars throughout the year. To learn more about this topic, we recommend attending an upcoming Canadian Customs Compliance Seminar.

Do you need additional assistance with your customs documentation, contact Pacific Customs Brokers.

Have questions on filling out a Canada Customs Invoice?  Ask us in our comments section below.