How to ship to Canada

Shipping goods to Canada is often easier than shipping to other countries as the paperwork is quite straightforward. The Canada Border Services Agency (CBSA) also provides many online resources to help you understand the import process.

What documents do I need when shipping goods to Canada? 

When shipping to Canada from the US, or any other country, an air waybill, commercial invoice and packing list are often enough to clear most goods through Canadian customs. Make sure to check that the information on them is correct and complete.

High-value commercial shipments can be harder to clear than other goods. However, the CBSA has a handy step-by-step importing guide, where you can learn about the import process from start to finish.

The goods description on the commercial invoice

A clear and accurate goods description on the commercial invoice and air waybill helps Canadian customs to classify goods correctly and clear them quickly. This includes an accurate HS Code so the right duties and taxes can be applied. It's also important to avoid vague descriptions such as 'gift', 'samples' or 'parts'.

The commercial invoice should be written in English. The receiver's contact information (both email and phone number) should be included on both the commercial invoice and air waybill so they can be contacted if necessary.

How will my shipment clear customs in Canada?

The customs procedure that applies to your shipment will be determined by the details provided on the shipping paperwork, such as goods value, as well as by additional screening during customs clearance.

The CBSA has three customs clearance procedures for shipments entering Canada:

Courier Imports Remission Order (CIRO) - Informal clearance
Shipments of unregulated goods valued at less than CAD $20 pass Canadian customs quickly through a type of informal clearance known as Courier Imports Remission Order (CIRO). 

Low Value Shipment Program (LVS) - Informal clearance
Shipments of unregulated goods with a value between CAD $20.01-$3,300 are processed by the Low Value Shipment Program (LVS).

High Value Shipment Program (HVS) - Formal clearance
Shipments of regulated goods, or goods with a value above CAD $3,300, are processed through the High Value Shipment Program (HVS). This formal clearance procedure requires additional shipping documentation.

Customs clearance in Canada

An overview of the three types of customs clearance in Canada:

 

Informal Clearance

Formal Clearance

Eligible shipments and values

  • Courier Imports Remission Order (CIRO) Documents, gifts or goods valued at CAD$20 or under
  • Low Value Shipment Program (LVS) Goods valued between CAD$20.01 - $3,300
  • Only goods that do not require permissions, licenses or permits from Canadian government agencies can be cleared by CIRO or LVS
  • High Value Shipment Program (HVS) Goods valued above CAD$3,300 and/or that are controlled by Canadian government agencies

Required documentation

  • Air waybill
  • Commercial invoice (for LVS only)
  • Air waybill
  • Commercial invoice

Additional documents such as:

  • Proof of origin
  • Import permit
  • Licenses
  • Broker documents

Canada's trade agreements

Canada has trade agreements with many countries, which are created to reduce import tariffs and duties on international commercial shipments, and to make the shipping process easier. Some of Canada's trade agreements include:

  • USMCA/CUSMA with the US and Mexico from July 1, 2020 (previously NAFTA)
  • CETA with the EU
  • EFTA with Iceland, Lichtenstein, Norway and Switzerland
  • CPTPP with Australia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore and Vietnam
  • Individual FTAs with Costa Rica, Colombia, Peru, Panama and other countries

Visit the CBSA origin of goods page to see if a trade agreement may apply to your shipment, and what proof of origin document or form is required.

Do I need to provide additional documents for customs clearance in Canada?

Commercial shipments of high-value goods, or regulated goods, may require extra documentation to pass customs clearance in Canada. Some common documents that might be required include:

  • The receiver’s Canadian Business Number (BN) – issued by the Canada  Revenue Agency (CRA), to be written on the commercial invoice
  • Proof of origin – check the CBSA origin of goods to see what proof of origin document the sender needs to provide. If unsure, check with your carrier.
  • Additional licenses, certificates or (import) permits – from the receiver, for the import or sale of regulated goods in Canada. The government agency that issues these documents depends on the goods being shipped. See the CBSA list of Canadian government agencies and the product groups they are responsible for.
  • Customs broker documents – if the receiver is using a broker, either through the carrier or separately, they’ll need to sign a general agency agreement (GAA) and power of attorney (POA). These documents are required for all importers, regardless of the nature of the goods being shipped or the amount of duties and taxes payable. There are three types of general agency agreements:
    • Canadian agency agreements – between Canadian importers and brokers
    • US non-resident importer (NRI) agreement – for US companies doing business in Canada
    • Overseas non-resident importer (NRI) agreement – for foreign companies doing business in Canada

Taxes and ancillary fees on imported goods in Canada

When shipping commercially to Canada it's important to be aware of duties, taxes and ancillary charges that contribute to the total cost of import. 

Import duties
Imported commercial goods are subject to Canadian import duties. You can find an overview of Canada's customs tariff rates on the CBSA site. If an international trade agreement applies to your shipment, then it may be exempt from tariffs.

Ancillary fees
Your shipment may incur ancillary fees from the carrier. These cover the cost of extra services provided by the carrier during customs clearance such as storage, after-hours clearance or advance payment of import tariffs.

Goods and Services Tax
An important aspect of the Canadian economy is the regional variation in tax rates on commercially sold goods. Rates vary per province and add up to 5-15% total sales tax. In addition to, or sometimes instead of, Canada's Goods and Services Tax (GST), one of three other tax types may apply:

  • Provincial Sales Tax (PST)
  • Quebec Sales Tax (QST)
  • Harmonized Sales Tax (HST)

 

Shipping regulated goods to Canada? See the list below for a detailed guide on what documentation you need to provide.

What product are you shipping to Canada?

Shipping requirements and documentation may vary between carriers. This website is designed to provide general information related to shipping. If you’re unsure of the shipping requirements that apply to you, check with your carrier. Make sure to check the rules and regulations of the country you’re shipping from and to prior to shipping. You can find this information on government websites.

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