When importing jewellery shipments, importers are reminded of their responsibility to ensure the accuracy and completeness of all documentation. As part of the declaration process for commercial goods, specific information must be provided to the Canada Border Services Agency (CBSA) on the Canada Customs Coding Form, Form B3. This information includes, but is not limited to, the following:

• importer name, address and Business Number
  
• detailed description of the goods (e.g., Gold jewellery findings)
  
• direct shipment date
  
• tariff treatment
  
• country of origin
  
• tariff classification
  
• value for duty
  
• applicable duty and/or tax rate
  
• amount of duties and/or taxes owing
  

Detailed instructions for Form B3 completion can be found in the CBSA Memorandum D17-1-10

The Harmonized Commodity Description and Coding System (HS) is used to determine the applicable tariff classification as well as the associated rate of duty. Duties are calculated as a percentage of the Canadian dollar value of the goods. In the Customs Tariff, the HS duty rates are shown in two columns—one for the Most-Favoured-Nation (MFN) Tariff and one for all other Applicable Preferential Tariffs for countries belonging to specific trade agreements such as the Canada-United States-Mexico Agreement (CUSMA) and the General Preferential Tariff (GPT). Sample classifications with two tariff treatments (MFN and GPT) are shown below:

Please refer to the CBSA Customs Tariff for detailed information.

Valid certifications and certificates of origin (including Form A when applicable) are required whenever preferential tariff treatments are claimed and must be available for presentation to the CBSA when requested. Failure to comply may result in fines or penalties under the Administrative Monetary Penalty System (AMPS) program. For additional information regarding these requirements, please email the FedEx Express Canada FTA Help Desk at fta-canada@fedex.com.

For questions regarding previously submitted entries, please email the FedEx Express Canada Brokerage Administration Department at exp_disputes@fedex.com.