How Commercial Customs Clearance Works in Canada

Before arrival

The importer provides business, goods, origin, value and transportation information. The broker assesses documents and requirements.

Release data is transmitted to CBSA. Another authority may also review regulated goods. The decision belongs to government.

After release, goods are accounted for within applicable timelines and duties and taxes are posted to the proper account.

The importer must retain records and correct declarations when relevant information is inaccurate.

Note

This guide provides general information, not legal or tax advice. Requirements depend on the facts of each import.