General information
Content explains customs concepts generally. It is not legal or tax advice and is not a binding tariff-classification decision.
Government authority
CBSA and other authorities determine admissibility, examinations, release and administration of their programs.
Importer responsibility
The importer remains responsible for complete and accurate information, recordkeeping and correction obligations.
Regulated goods
Regulated goods may require permits, licences, certificates, inspections or approvals. Prohibited goods cannot be cleared.
Estimates
Any estimate of duties, taxes or timing depends on known facts and may change when documents, classification, origin, value or an official decision changes.