Canada

QUESTION: So I see that one generally pays 5% GST on the value of imported goods/customs entries into Canada. My question is: Is there any scenario in which one does NOT pay the GST? For example, NAFTA eligible goods? Temporary imports? Goods reimported after repair? ========== Answers: There are product, re-export and processing based exemptions. […]

QUESTION: We received an email from our Canadian broker stating “with SWI starting April 1 we need to have the manufacturer listed on the commercial invoice.” Does anyone know of any work arounds or the best source for updates in regards to SWI. We’ve been told the April 1 go live date will most likely […]

QUESTION: We are a company located in the USA and we have a client located in the USA, who wants us to ship our products, which is sold to them in the USA direct to a “packager” in Canada. We have tried to tell them that they are the USPPI not us and that they […]

QUESTION: Does Canada have the same law as in the US in regards to being able to import on behalf of related entities? (i.e. right to make entry). We have several divisions operating under their own EIN but only 2 are registered to be the non resident importer into Canada. Can we import on their […]

QUESTION: If we have temporary rental product going to Canada and have a CBP form 4455, is a separate commercial invoice still required for US import or can we use the same commercial invoice as the one that was sent to Canada? %%%%%%%%%% ANSWER In each case it’s a pro forma not a commercial invoice […]

QUESTION: I am not familiar with the tax laws in Canada and am needing some feedback. Our Canadian affiliate is importing goods from Asian countries and is using FedEx for clearance. We pay the freight and brokerage charges in the U.S. on their behalf and charge back to their account internally. Our affiliate indicated the […]

QUESTION: In our internal review, we discovered a valuation issue in B3 which caused GST over payment. Does anyone have the process to get GST refund after adjusting CA entry (filing B-2)? ================== ANSWER: Depending on the timing of when this transpired, if you are a GST registrant, you should likely have already claimed your […]

QUESTION: Can the membership advise best practices for Canadian Export Declaration (CAED) filing compliance for a sale for export that is picked up in Canada by the foreign customer and ‘routed’ via their own freight forwarder (i.e. EXW of F terms)? Is the Canadian seller still considered the Exporter and responsible for CAED filing? If […]

QUESTION: We are a US manufacturer and have dealers in Canada. Some of the dealers act as importers of record in Canada, but the shipments are drop shipped directly to their customers. We sell the goods to the dealers at wholesale and then the Canadian dealer resells the goods at retail to their customers. On […]

QUESTION: We, an US importer, receive a customer PO from a Canadian customer. We pay a vendor in China to make and ship the products directly to our warehouse in Canada to fulfill the PO. Is it correct to use our price to the Canadian customer as the value for Canadian clearance? Or can it […]

QUESTION: A quick question for our Canadian contingency, when preparing documents for the export of non-controlled goods from Canada is any type of diversion control statement required?  Some of our US operations include this statement on every export invoice and it seems that they are advising their Canadian offices to do the same, which may […]