Importing Guide

Table of Contents

Introduction
Overview of Importing
Regulations
Duties and Tariffs
Customs
Other Resources

Introduction

Bringing goods into Canada from another country is a regulated activity. If you are thinking about importing or are currently importing, this guide will give you information on the requirements that apply to businesses in Ontario.

In addition to the information in this guide, learn more about importing from the Canada Border Service Agency (CBSA). Visit their website to access more resources and read their importing guide.

Contact the Border Information Service:
1-800-461-9999
CBSA Step-by-Step Guide to Importing
Importing for SMEs

Overview of Importing

There are a few basics that you should know before you bring products into Canada. Most of the steps involved in this guide can only be completed if your business is already set-up and you know what products you will be importing.

If you need information on starting a business, please refer to our start-up guide.

Read online:
Business Start-Up Guide

Business Number

When you import products into Canada, you must obtain a business number from the Canada Revenue Agency (CRA). The Business Number acts as your number for several accounts, including the Harmonized Sales Tax and Importer/Exporter Account Number.

Make sure that you register for a business number with the CRA before you bring products into the country.

Contact CRA:
1-800-959-5525
Business Number

Import Permits

Depending on the type of products that you want to import and where you import from, you may need a permit to bring the goods into Canada. For example, textiles, food and steel generally require a permit to import. You can find a complete list of controlled goods and the application for import permits on the Department of Foreign Affairs and International Trade Canada website.

Read online:
Import Controls and Import Permits

Regulations

Your business may need licences and permits from the federal, provincial and municipal levels of government.

In addition to the information you will find in this guide, you can use BizPaL—an online search tool—to find licences and regulations that may affect your business. You can also contact the Business Info Line to speak to someone about starting your business.

Use online:
Permits and Licences Wizard

Contact the Business Info Line:
1-888-745-8888

Advance Commercial Information (ACI)

Before your goods arrive in Canada, you may need to submit information about the shipment to the Canada Border Services Agency. Find out how the ACI program will affect your business.

Read online:
Advance Commercial Information (ACI)

Food

Imported foods have specific labelling and ingredient requirements. Check with the Canadian Food Inspection Agency (CFIA) to find out if there are labelling rules that will affect your imports.

Read online:
CFIA - Imported Foods

Tobacco

If you import tobacco products in bulk into Canada, you are required to register with the Client Services Branch, get a certificate to import and obtain a Wholesaler’s Permit. You will also be required to provide and maintain security in the form of a surety bond or letter of credit.

Read online:
Tobacco Tax FAQ

Consumer Products

Consumer products need specific labelling when they are sold in Canada. You usually need to include the following on product labels:

• Product identity
• Product net quantity
• Dealer's name and principal place of business

The Competition Bureau regulates labelling for most “non-food” consumer products. To learn more about the rules for packaging, labelling and advertising your products, contact the Competition Bureau directly or refer to the following link:

Contact the Competition Bureau:
1-800-348-5358
Labelling Corner

Duties and Tariffs

You may need to pay duty on the goods you bring into Canada. The amount of duty is based on the tariff classification and the value of your products. Make sure that you have the HS code for your products so that you can get the right tariff information. If you are importing under NAFTA, you will need specific documents to get the proper duty rates.

Read online:
Tariff Classification, Rate of Duties and Taxes, Value for Duty

Duty Deferral Programs

There are custom programs that allow you to defer payments on goods you have imported and will be exporting, under specific circumstances.

Contact Canada Border Services Agency:
1-800-461-9999
Duty Deferral Program

Some of the programs that are part of the Duty Deferral Program include:

• Drawback Program
  You can get a refund of the duties paid on imported goods that are eventually exported.
   
• Duties Relief Program
  Relieves the payment of duties on imported goods that will eventually be re-exported either in the same condition or after being used, consumed or expended in the processing of other goods.
   
• Customs Bonded Warehouse Program
  You can store goods duty and tax free in a licensed and regulated facility operated by the private sector. The goods can be stored for a limited time until they are exported or are consumed domestically. Relief of the HST is available under this program.
   
• Temporary Exportation Programs
  All goods entering Canada, even those being imported temporarily or those goods which were exported temporarily are subject to duty and tax on their full value. You can apply for relief on the duties and taxes owing goods under specific circumstances.

Customs

Your goods need to clear customs in order to be sold in Canada. You may want to hire a licensed customs broker to help you handle your imports. Make sure that the broker you choose is licensed by the Canada Border Services Agency (CBSA).
 

Read online:
Freight Forwarders and Customs Brokers
Importing Goods into Canada

There are customs programs that may apply to your business including:

Customs Self-Assessment Program (CSA)

Once you have been actively importing low-risk products for at lest 90 days, you may qualify for the CSA program and become a pre-approved importer. As a CSA-approved company, many of your import border requirements are simplified, which can save you time and money when moving your goods into the country. Contact the CBSA Border Information Services for more information.

Contact the Border Information Service:
1-800-461-9999
The Customs Self Assessment Program

The Free and Secure Trade Program (FAST)

If you’re importing low-risk products from the United States, you may qualify for the Free and Secure Trade Program (FAST). Under FAST, eligible goods arriving for approved companies and transported by approved carriers using registered drivers are cleared into Canada or the United States with greater speed and certainty.

Contact the Border Information Service:
 1-800-461-9999
Free and Secure Trade Program

Other Resources

For other information that relates to starting your business, you can read the following guides:

• Business Planning
• Market Research and Statistics
• Starting Your Business
• Grants and Financing
• Taxation Guide
• Employment Regulations Guide: Hiring

Additional resources that may be of interest to you include:

Linking in to Global Value Chains
Canadian Association of Importers and Exporters (I.E. Canada)

You can also find books, magazines and other relevant print material at business service organizations in your community. To locate a Canada Business Ontario (CBO) community partner, contact us through the Business Info Line at 1-888-745-8888.

Need more information?

Click: Canada Business
Call: The Business Info Line, a collaboration between ServiceOntario and Industry Canada, at 1-888-745-8888
Visit: Find a Community Partner Location near you

Disclaimers

Information contained in this document is of a general nature only and is not intended to constitute advice for any specific situation. Users concerned about the reliability of the information should consult directly with the source, or seek legal counsel.

Some of the organizations listed above are not subject to the federal Official Languages Act or the French Language Services Act of Ontario. Their services may not be available in both official languages.