Canada

Information for governments and traders


e-Longroom initiative

https://www.cbsa-asfc.gc.ca/e-services-e/long...

The Canada Border Services Agency (CBSA) has recently implemented an e-Longroom initiative which created a new process for providing electronic copies of release documents to the CBSA, thereby further reducing the paper burden. CITES and Kimberley permits must still be presented in hard copy. The e-Longroom process will remain in place following the pandemic.
Timeframe for all payments

https://www.cbsa-asfc.gc.ca/publications/cn-a...

The timeframe for all payments due to the CBSA (customs duties and GST on regular imports, re-assessments, penalties, etc.) was extended to June 30, 2020. This included charges on the statement of account of March 2020 due on April 1, 2020. The measure served to alleviate burden on businesses experiencing financial hardship and provide additional flexibility to traders. Information on deferral of payments is set out in Customs Notice 20-11 - Extension of Timeframes for Payment of Customs Duties and GST (COVID-19). Measure expired June 30, 2020.
Grace period for late accounting penalties

https://www.cbsa-asfc.gc.ca/publications/cn-a...

The CBSA provided a 45-day grace period for late accounting penalties. Clients did not have to submit an application to have late accounting penalties waived. This was a temporary measure applied to transactions released from March 11 to May 26, 2020, inclusively. The measure served to alleviate burden on businesses experiencing financial hardship and provide additional flexibility to traders. Information on the grace period for late accounting penalties is set out in Customs Notice 20-10 - Waiver of Late Accounting Penalties (COVID-19). Measure expired May 26, 2020.
Extension of 30 days for submitting corrections following a CBSA trade compliance verification

https://www.cbsa-asfc.gc.ca/publications/cn-a...

Canada temporarily extended by 30 days the period of 90 days for submitting corrections following a CBSA trade compliance verification where errors were found. The measure, which expired on November 11, 2020, served to alleviate administrative burden on businesses and provide additional flexibility to traders. Information on the extension of the 90 day correction period is set out in the following notice. Measure expired November 11, 2020.
Waiving customs duties and sales taxes on goods used in response to COVID-19

https://docs.wto.org/dol2fe/Pages/FE_Search/F...

https://docs.wto.org/dol2fe/Pages/FE_Search/F...

To ensure the flow of vital medical supplies in response to the COVID-19 crisis, Canada is waiving customs duties and sales taxes on goods used in response to COVID-19 that are imported by or on behalf of public health agencies, hospitals, testing sites, and first response organizations, as well as public or private care residences such as seniors' residences, retirement homes, nursing homes and shelters. Canada is also waiving customs duties on certain goods for all importers, including personal protective equipment, in order to support efforts to combat the spread of COVID 19. Both measures remain in effect until further notice. Further information is set out in Canada's notifications G/MA/W/145 and G/MA/W/153 to the WTO.
Canada Border Services Agency (CBSA)

http://www.cbsa-asfc.gc.ca/comm-eng.html

Import and export page
Canada Border Services Agency (CBSA)

http://www.cbsa-asfc.gc.ca/publications/menu-...

Publications page
Canada Border Services Agency (CBSA)

http://www.cbsa-asfc.gc.ca/publications/dm-md...

D-Memoranda
Canada Border Services Agency (CBSA)

http://www.cbsa-asfc.gc.ca/publications/forms...

Forms
Electronic Longroom:

https://www.cbsa-asfc.gc.ca/e-services-e/long...

Canada Border Services Agency (CBSA)

http://www.cbsa-asfc.gc.ca/trade-commerce/tar...

Customs Tariff Schedule
Canada Border Services Agency (CBSA)

http://www.cbsa-asfc.gc.ca/publications/dm-md...

D18 – Excise Goods
Canada Border Services Agency (CBSA)

http://www.cbsa-asfc.gc.ca/publications/dm-md...

D16 – Surtax
Canada Border Services Agency (CBSA)

http://www.cbsa-asfc.gc.ca/publications/dm-md...

D14 - Special Import Measures Act
Canada Border Services Agency (CBSA)

http://laws-lois.justice.gc.ca/eng/acts/C-54....

Customs Tariff Act
Canada Border Services Agency (CBSA)

http://lois-laws.justice.gc.ca/eng/acts/E-14

Excise Act
Canada Border Services Agency (CBSA)

http://lois-laws.justice.gc.ca/eng/acts/E-14....

Excise Act, 2001
Canada Border Services Agency (CBSA)

http://laws-lois.justice.gc.ca/eng/acts/E-15

Excise Tax Act
Canada Border Services Agency (CBSA)

http://laws-lois.justice.gc.ca/eng/acts/S-15

Special Import Measures Act
Canada Border Services Agency (CBSA)

http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tp...

Goods and Services Tax (GST) / Harmonized Sales Tax (HST)
Canada Border Services Agency (CBSA)

http://www.cbsa-asfc.gc.ca/publications/dm-md...

http://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-2-1-eng.html
Canada Border Services Agency (CBSA)

http://www.cbsa-asfc.gc.ca/publications/dm-md...

D1-3-1 Fees for Information and Records
Canada Border Services Agency (CBSA)

http://www.cbsa-asfc.gc.ca/fpa-apa/fees-droit...

Food, Plant and Animal Inspection fees
Canada Border Services Agency (CBSA)

E-mail: http://www.cbsa-asfc.gc.ca/import/postal-postale/menu-eng.html

Postal Handling Fees
Canada Border Services Agency (CBSA)

http://www.cbsa-asfc.gc.ca/publications/dm-md...

D10 – Tariff Classification / Commodities
Canada Border Services Agency (CBSA)

http://www.cbsa-asfc.gc.ca/publications/dm-md...

D11 – General Tariff Information series
Canada Border Services Agency (CBSA)

http://www.cbsa-asfc.gc.ca/publications/dm-md...

D13 – Valuation series
Canada Border Services Agency (CBSA)

http://www.cbsa-asfc.gc.ca/import/ar-da/menu-...

Advance Rulings for Tariff Classification
Canada Border Services Agency (CBSA)

http://www.cbsa-asfc.gc.ca/publications/dm-md...

D11 – General Tariff Information series
Department of Justice laws and regulations

http://laws-lois.justice.gc.ca/eng/index.html

Department of Justice laws and regulations home page
Canada Border Services Agency (CBSA)

http://www.cbsa-asfc.gc.ca/publications/dm-md...

Advance Rulings for Origin Under Free Trade Agreements
Canada Border Services Agency (CBSA)

http://www.cbsa-asfc.gc.ca/publications/dm-md...

D9 – Prohibited Importations
Canada Border Services Agency (CBSA)

http://www.cbsa-asfc.gc.ca/publications/dm-md...

D19 – Acts and Regulations of Other Government Departments
Canada Border Services Agency (CBSA)

http://www.cbsa-asfc.gc.ca/publications/dm-md...

D22 – Administrative Monetary Penalty System
Global Affairs Canada

http://www.international.gc.ca/controls-contr...

Global Affairs Canada Export and Import Controls
Canada Border Services Agency (CBSA)

http://www.cbsa-asfc.gc.ca/publications/dm-md...

D22 – Administrative Monetary Penalty System
Canada Border Services Agency (CBSA)

http://www.cbsa-asfc.gc.ca/trade-commerce/amp...

Administrative Monetary Penalty System web pages
Justice Laws Website

http://laws-lois.justice.gc.ca/eng/acts/C-52....

Seizures and Forfeitures (Sections 97.3 and 110-126 of the Customs Act):
Canada Border Services Agency (CBSA)

http://www.cbsa-asfc.gc.ca/recourse-recours/m...

Reviews/Appeals page
Government of Canada's treaty website

http://www.treaty-accord.gc.ca/Index.aspx

Global Affairs Canada's trade and investment agreements page

https://www.international.gc.ca/trade-commerc...

D10-18-1 – Tariff Rate Quotas administration

http://www.cbsa-asfc.gc.ca/publications/dm-md...

Export and Import Permits Act

http://lois-laws.justice.gc.ca/eng/acts/E-19

Global Affairs Canada – Tariff Rate Quotas: Agricultural Products

http://www.international.gc.ca/controls-contr...

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