Download PDF Form: Maintenance of Records (61k)

It is the responsibility of both non-resident and resident importers to maintain records relating to their Canadian import transactions, for a period of six years. For non-residents, these records may be maintained in Canada by an appointed agent, or may be maintained outside of Canada on the non-resident’s premises by establishing a letter of undertaking with Revenue Canada. A letter of undertaking commits the non-resident to covering the travelling costs of a Customs auditor when visiting the premises of the non-resident for the purpose of conducting an audit. The Agreement to Maintain Records Outside of Canada form must have two signatures.

Documentation

Canada Customs Invoice

In addition to a Commercial Invoice and Packing list, a Canada Customs Invoice is required by Canada Customs for all shipments valued at $1,600.00 Canadian or more.

NRI shippers should complete their Canadian Customs invoices in a manner that would allow Customs to determine their selling price and what has been included (loaded) into that selling price. It is also essential that the items included are evident to PBB’s clearing offices who must calculate deductions on your behalf.

Import duty, import tax (if included in the selling price/non-registrants only), brokerage and freight (from the place of direct shipment to Canada) are not dutiable, therefore if visible on the paperwork as a condition of sales, i.e. "Selling price includes…", these items may be deducted from the selling price when arriving at the value for duty.

NAFTA

Goods qualifying for preferred tariff treatment under the North American Free Trade Agreement require a properly completed North American Free Trade Certificate of Origin. This document can be prepared for each individual shipment, or a blanket certificate can be prepared on an annual basis and kept on file with the importer.

Depending on the commodity exported, additional documentation may be required. It is best to check with PBB Global Logistics prior to exporting a new commodity or product line.

The following is a step by step guideline on the proper completion of the two most common Canadian export forms, the Canada Customs Invoice and the North American Free Trade Certificate of Origin, along with samples of the forms.