Canadian Customs Brokerage Services

Entry Types

The Canada Border Services Agency (CBSA) is given the responsibility to oversee the entry of all goods entering Canadian territory. The Canadian Government assigns the following duties to the CBSA:

• To collect Goods and Services Taxes (GST), Duties, Countervailing Duties, Anti-dumping Duties and other government fees owing to the Canadian government.
• To ensure all goods entering Canadian territory are conforming to Canadian standards in terms of safety, health and environmental standards - essentially to protect Canadians from sub-standard goods.
• To administer the Acts of all other Canadian Government Agencies that have specific jurisdiction over various regulations such as:
  • Canadian Food Inspection Agency
  • Health Canada
  • Industry Canada
  • Department of Foreign Affairs and International Trade
  • Others…

There are various approved methods of entering goods into Canadian territory. Various methods, as listed below, can be selected based on the ultimate destination of the goods, and the purpose of bringing goods into Canada. An Importer may be able to delay the payment of taxes, duties and other government fees, or avoid unnecessary payment of fees because the goods are intended to be re-exported.

Consumption Entry

The usual entry to account for duties and tax collected on goods imported into Canada under normal circumstances. When prepared by your broker the goods will normally have already cleared customs by another method such as:

• Release on Minimum Documentation (RMD)
• Pre-Arrival Review System (PARS)

Temporary Entry

This method of entry is used when goods are not sold to a buyer in Canada but are being loaned, rented, leased or are shipping to Canada for display or exhibition purposes. There are various different entry types, which include:

• E29B Temporary Admission Bonds
• Carnets
• 1/60th entries

Warehouse Entry

Using a bonded warehouse allows you to import goods and defer the payment of all duties and taxes until such time the goods enter the marketplace.

Provisional Entry

Is your project so big, you don't know what the final value of the imports will be? This type of entry allows for an interim accounting, with final accounting done only at the end of the project. Prior approval is required from CBSA for these types of entry; contact our Client Services Team with details and we can write, on your behalf, for the necessary authority.

Value Included or Entered to Arrive Shipments

Used for goods entering that are short shipped from a prior import or to accommodate goods covered by one import permit that could all arrive on one conveyance.

For further questions on importing your goods into Canada, contact our Client Services Team. We will discuss your entry options and we can assist you in determining the appropriate and most cost effective method of entry.

Becoming a Client

At ABC Customs Brokers, we are a Canadian Customs Broker who provide superior Customs Brokerage Services at all North American Customs ports of entry. To use the services of ABC Customs Brokers, we require the following:

General Agency Agreement (Canadian Customs Power of Attorney)

This document allows ABC Customs Brokers to act on your behalf with the various Canadian Government Departments.

 

Payment Arrangements

For ABC Customs Brokers to conduct business on behalf of your company, we require your company to have payment arrangements made in advance. We accept payment in various forms for the convenience of our clients:

• Credit Card - We accept Visa or MasterCard
• Debit Card
• Certified Cheque or Bank Draft
• Wire Transfer or Electronic Payment
• Cash
• Line of Credit - ABC Customs Brokers, upon approved application, extends a Line of Credit to clients with a good payment record and that import a certain volume of transactions per year. Clients who are extended a Line of Credit may be asked to pre-pay high disbursement shipments. Credit Application and Agreement

When starting a business with ABC Customs Brokers, our Client Service Team can assist with the following:

• Application for Importer and GST Number
• Advise on duty rates and tariff classification>
• Establish direct payment of GST with the Canada Border Services Agency
• Advise of all import requirements with Other Government Departments (OGD)
• Advise all carriers that ABC Customs Brokers is now acting on your behalf
• Advise the previous customs broker of termination of the General Agency Agreement

Canada Border Services Agency (CBSA) has a firm mandate on compliance. If you are appointing ABC Customs Brokers and cancelling your General Agency Agreement with a previous customs brokerage service, we can review your entries to ensure accuracy with the Customs coding requirements. If errors are detected on previous entries, we will consult with you on rectifying those, therefore, assuring compliance with reasonable care standards.

Our experienced Tariff Consultants can review your NAFTA Certificates and other shipment documentation so we can ensure you are getting the maximum benefit of the trade agreements negotiated for Canada with trading partners worldwide.

ABC Customs Brokers acts on behalf of many different levels of clients, and every client should expect exceptional service:

• High volume importers
• Seasonal importers
• Project managers
• Low volume occasional importers
• One-time entry importers
• Individuals