--- title: Import Foundations | Cole Marketing (5) description: Import Foundations (5) --- - [About](https://www.coleintl.com/services#) - [About Cole](https://www.coleintl.com/about/about-cole/mission-vision-and-values) - [Mission, Vision and Values](https://www.coleintl.com/about/about-cole/mission-vision-and-values) - [Our History](https://www.coleintl.com/about/about-cole/history) - [Culture of Caring](https://www.coleintl.com/about/about-cole/culture-of-caring) - [Careers](https://www.coleintl.com/careers) -   -   - [Industries](https://www.coleintl.com/about/industries) - [Aerospace](https://www.coleintl.com/about/industries/aerospace) - [Agriculture](https://www.coleintl.com/about/industries/agriculture) - [Automotive](https://www.coleintl.com/about/industries/automotive) - [eCommerce](https://www.coleintl.com/about/industries/ecommerce) - [High Tech](https://www.coleintl.com/about/industries/high-tech) - [Oil & Gas](https://www.coleintl.com/about/industries/oil-gas) - [Retail](https://www.coleintl.com/about/industries/retail) - 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Importing Vehicles - [Into Canada](https://www.coleintl.com/services/custom-brokerage/importing-vehicles/importing-vehicles-into-canada) - [Into U.S.](https://www.coleintl.com/services/custom-brokerage/importing-vehicles/importing-vehicles-into-u-s) - [Non-Resident Importers (NRI)](https://www.coleintl.com/services/custom-brokerage/non-resident-importers) - [Fulfillment By Amazon](https://www.coleintl.com/services/custom-brokerage/fulfillment-by-amazon) - [Freight Forwarding](https://www.coleintl.com/services/freight-forwarding) - [Shipping by Ground](https://www.coleintl.com/freight-forwarding/ground-shipping) - [Shipping by Ocean](https://www.coleintl.com/freight-forwarding/ocean-shipping) - [Shipping by Air](https://www.coleintl.com/freight-forwarding/air-shipping) - [Large Scale Project Moves](https://www.coleintl.com/freight-forwarding/project-logistics-management) - [Trade Consulting](https://www.coleintl.com/services/trade-consulting) - [Customs & Compliance](https://www.coleintl.com/services/trade-consulting/customs-compliance) - 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[Incoterms](https://www.coleintl.com/tools-resources/resources/incoterms) - [Payment Options](https://www.coleintl.com/payment-options) - [Stay Connected](https://www.coleintl.com/tools-resources/stay-connected) - [Cole Blog](https://blog.coleintl.com/blog) - [CDN Trade News](https://www.coleintl.com/tools-resources/stay-connected/cdn-trade-news) - [U.S. Trade News](https://www.coleintl.com/tools-resources/stay-connected/usa-trade-news) - [eCommunications](https://www.coleintl.com/services#) - [Request Info](https://www.coleintl.com/services#) - [Client Info](https://www.coleintl.com/services#) - [CARM](https://www.coleintl.com/services/custom-brokerage/canadian-customs-brokerage/carm) - [eManifest](https://www.coleintl.com/tools-resources/resources/emanifest) - [Forms](https://www.coleintl.com/tools-resources/forms) - [Payment Options](https://www.coleintl.com/payment-options) - [Online Portal](https://www.coleintl.com/portal-login) - [Stay Connected](https://www.coleintl.com/tools-resources/stay-connected) - [Request Info](https://www.coleintl.com/services#) - [Carrier Tools](https://www.coleintl.com/carrier-tools) - [Contact Us](https://www.coleintl.com/contact-us) - [Get a Quote](https://www.coleintl.com/get-a-quote) - [Français](https://www.coleintl.com/services#) × ### Request Info # Import Foundations Import goods into Canada with greater confidence We break down the complexities of the logistics industry. Understand the ins and outs of moving goods and master the principles, processes, and practices of shipping. --- ## [Understanding the difference between value for duty and value for tax](https://blog.coleintl.com/import-foundations/understanding-the-difference-between-value-for-duty-and-value-for-tax) [![](https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Import%20Foundations%20-%20Canada%202.jpg)](https://blog.coleintl.com/import-foundations/understanding-the-difference-between-value-for-duty-and-value-for-tax) Value for tax and value for duty serve different purposes in the Canadian import process. While value for duty determines the customs duty that applies, value for tax determines how much sales tax is payable on your shipment at the time of import. [Read more](https://blog.coleintl.com/import-foundations/understanding-the-difference-between-value-for-duty-and-value-for-tax) ## [How to claim a refund of duties after importing](https://blog.coleintl.com/import-foundations/how-to-claim-a-refund-of-duties-after-importing) [![](https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Import%20Foundations%20-%20Canada%201.jpg)](https://blog.coleintl.com/import-foundations/how-to-claim-a-refund-of-duties-after-importing) You may claim a refund of duties after import, but only if certain conditions are met, and the refund request is submitted within the specified timeframe with sufficient supporting documentation. [Read more](https://blog.coleintl.com/import-foundations/how-to-claim-a-refund-of-duties-after-importing) ## [Understanding the basics of Canada’s Tariff Rate Quota (TRQ) system](https://blog.coleintl.com/import-foundations/understanding-the-basics-of-canadas-tariff-rate-quota-trq-system) [![](https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Import%20Foundations%20-%20Canada%202.jpg)](https://blog.coleintl.com/import-foundations/understanding-the-basics-of-canadas-tariff-rate-quota-trq-system) Tariff Rate Quotas (TRQs) can affect the duty you pay and the requirements you must meet before importing goods into Canada. [Read more](https://blog.coleintl.com/import-foundations/understanding-the-basics-of-canadas-tariff-rate-quota-trq-system) ## [The role of Other Government Departments (OGDs) in the importing process](https://blog.coleintl.com/import-foundations/the-role-of-other-government-departments-ogds-in-the-importing-process) [![](https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Import%20Foundations%20-%20Canada%201.jpg)](https://blog.coleintl.com/import-foundations/the-role-of-other-government-departments-ogds-in-the-importing-process) When you understand which OGDs regulate your products and confirm their requirements in advance, your imports can clear customs faster and with fewer surprises. [Read more](https://blog.coleintl.com/import-foundations/the-role-of-other-government-departments-ogds-in-the-importing-process) ## [How to claim preferential tariff treatment with a Certificate of Origin](https://blog.coleintl.com/import-foundations/how-to-claim-preferential-tariff-treatment-with-a-certificate-of-origin) [![](https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Import%20Foundations%20-%20Canada%202.jpg)](https://blog.coleintl.com/import-foundations/how-to-claim-preferential-tariff-treatment-with-a-certificate-of-origin) A Certificate of Origin is generally required to claim preferential tariff treatment. Understanding its purpose and verifying its details before you import helps you avoid reassessments, unexpected duties, and compliance issues. [Read more](https://blog.coleintl.com/import-foundations/how-to-claim-preferential-tariff-treatment-with-a-certificate-of-origin) ## [How an advance ruling can simplify importing into Canada](https://blog.coleintl.com/import-foundations/how-an-advance-ruling-can-simplify-importing-into-canada) [![](https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Import%20Foundations%20-%20Canada%203.jpg)](https://blog.coleintl.com/import-foundations/how-an-advance-ruling-can-simplify-importing-into-canada) For Canadian businesses that import regularly, advance rulings can provide predictable landed costs, smoother customs clearance, and stronger compliance. [Read more](https://blog.coleintl.com/import-foundations/how-an-advance-ruling-can-simplify-importing-into-canada) ## [The difference between excise duties and excise taxes](https://blog.coleintl.com/import-foundations/the-difference-between-excise-duties-and-excise-taxes) [![](https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Import%20Foundations%20-%20Canada%201.jpg)](https://blog.coleintl.com/import-foundations/the-difference-between-excise-duties-and-excise-taxes) While excise duties apply to controlled goods, such as alcohol and tobacco, excise taxes target specific petroleum products, fuel-inefficient vehicles and air conditioners. Knowing the difference can help importers keep their landed cost under control. [Read more](https://blog.coleintl.com/import-foundations/the-difference-between-excise-duties-and-excise-taxes) ## [What are anti-dumping and countervailing duties?](https://blog.coleintl.com/import-foundations/what-are-anti-dumping-and-countervailing-duties) [![](https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Import%20Foundations%20-%20Canada%202.jpg)](https://blog.coleintl.com/import-foundations/what-are-anti-dumping-and-countervailing-duties) Anti-dumping and countervailing duties are applied only after a formal investigation confirms unfair competition in the market. They help guarantee that Canadian businesses stay competitive and are not harmed by foreign goods. [Read more](https://blog.coleintl.com/import-foundations/what-are-anti-dumping-and-countervailing-duties) ## [Duty drawback in Canada: Can you claim a refund on duties paid?](https://blog.coleintl.com/import-foundations/duty-drawback-in-canada-can-you-claim-a-refund-on-duties-paid) [![](https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Import%20Foundations%20-%20Canada%201.jpg)](https://blog.coleintl.com/import-foundations/duty-drawback-in-canada-can-you-claim-a-refund-on-duties-paid) Duty drawback allows Canadian businesses to recover duties on goods that aren’t consumed in Canada, provided that claims are submitted on time and supported with the right documentation. [Read more](https://blog.coleintl.com/import-foundations/duty-drawback-in-canada-can-you-claim-a-refund-on-duties-paid) ## [What U.S. importers need to know about Section 232 tariffs in 2025](https://blog.coleintl.com/import-foundations/what-us-importers-need-to-know-about-section-232-tariffs-in-2025) [![](https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Import%20Foundations%20-%20US%203.jpg)](https://blog.coleintl.com/import-foundations/what-us-importers-need-to-know-about-section-232-tariffs-in-2025) Designed to address national security threats, Section 232 tariffs cover a wide range of products and continue to evolve with updated rates and expanded coverage. [Read more](https://blog.coleintl.com/import-foundations/what-us-importers-need-to-know-about-section-232-tariffs-in-2025) [![Subscribe to Industry Insights](https://no-cache.hubspot.com/cta/default/4433425/interactive-205968276886.png)](https://cta-service-cms2.hubspot.com/web-interactives/public/v1/track/redirect?encryptedPayload=AVxigLKoGhuqXj5RI3IwKVFU5JRryHbrjmUIqDU5l%2F0lOuOUUpHUWsFifSrIhGtjklSvF76tTwMjvWHqcEUsya1V72LVp2hAus9pL5o3mYYMAertAgwN4cKKBnTtgKaYW0MvTy8VMWXE4C71j%2F%2FIltVCIycTqLVRo9X8dbwdAxpWd13BkKJfOQqDvkDdi%2FNSc0BJyEcHAukGqcNPN7JL5C2mUHxX%2F4AEn3KVOoenbUFGcT3FMM1ZX0Vg7c4GatZiZK6yvsWtfTC5mDJOMDkOq2ZmDhsfbG%2BfBl89wa8RtbOoDpkkiQMReUo%2BXbLiMJHKaPq2McvHgE7q70ecO65zGjjVMkf4ZJlqRBBU5qkH0reUl1EEOSZmWyyeLzwa8VkIvkX09y7moSkfGTqeAObTccfQyWRxUZSbPrULX4HyT%2Bua4PMrEPDj4JYO%2FYRn6n4wruROvOKxNXT%2FsrOthVY8tkGFJ7mexLVjcb4yzk9IeDk68pPGNT4%2FZHD6e1Eil2aqwJbR9RwlK8DqXXC8Bf8NAI3kB6tnv3dKeiBEfr26tA%3D%3D&webInteractiveContentId=205968276886&portalId=4433425) ### Search Topic - [Importing into Canada](https://blog.coleintl.com/import-foundations/tag/importing-into-canada) - [Importing into the U.S.](https://blog.coleintl.com/import-foundations/tag/importing-into-the-us) ### Latest Articles - [How to dispute a CBSA decision on tariff classification, origin, or value for duty](https://blog.coleintl.com/import-foundations/how-to-dispute-a-cbsa-decision-on-tariff-classification-origin-or-value-for-duty) - [How SIMA normal values are determined and what happens when they change](https://blog.coleintl.com/import-foundations/how-sima-normal-values-are-determined-and-what-happens-when-they-change) - [Understanding import surtaxes on goods entering Canada](https://blog.coleintl.com/import-foundations/understanding-import-surtaxes-on-goods-entering-canada) - [Who can complete a CUSMA certification of origin and what it must contain](https://blog.coleintl.com/import-foundations/who-can-complete-a-cusma-certification-of-origin-and-what-it-must-contain) - [How to determine the price paid or payable for imported goods](https://blog.coleintl.com/import-foundations/how-to-determine-the-price-paid-or-payable-for-imported-goods) ### Archive - [September 2026 (3)](https://blog.coleintl.com/import-foundations/archive/2026/09) - [August 2026 (5)](https://blog.coleintl.com/import-foundations/archive/2026/08) - [July 2026 (4)](https://blog.coleintl.com/import-foundations/archive/2026/07) - [June 2026 (5)](https://blog.coleintl.com/import-foundations/archive/2026/06) - [May 2026 (4)](https://blog.coleintl.com/import-foundations/archive/2026/05) [Connect with us on LinkedIn](https://www.linkedin.com/company/cole-international) [Follow us on X](https://twitter.com/coleintl) [Like us on Facebook](https://www.facebook.com/coleinternational/) [Subscribe to our YouTube](https://www.youtube.com/channel/UC5oW_PP77Umw5r0X9OWpGmQ) [Get a quote](https://www.coleintl.com/get-a-quote) Page 5 of 6 - - - [1](https://blog.coleintl.com/import-foundations/author/cole-marketing/page/1) - [...](https://blog.coleintl.com/import-foundations/author/cole-marketing/page/1) - [2](https://blog.coleintl.com/import-foundations/author/cole-marketing/page/2) - [3](https://blog.coleintl.com/import-foundations/author/cole-marketing/page/3) - [4](https://blog.coleintl.com/import-foundations/author/cole-marketing/page/4) - [5](https://blog.coleintl.com/import-foundations/author/cole-marketing/page/5) - [6](https://blog.coleintl.com/import-foundations/author/cole-marketing/page/6) - - [![cole](https://blog.coleintl.com/hubfs/raw_assets/public/WcTest_July2025_ImportFoundations/images/cole-logo-horizontal-white.svg "cole")](https://www.coleintl.com/) Cole International is a logistics solutions provider offering a full spectrum of services from customs brokerage, transportation, warehousing and trade consulting. #### Contact us today - [ Phone: 403-262-2771](tel:4032622771) - [ Toll Free: 1-800-313-4281](tel:18003134281) -  Fax: 403-262-7301 -  Accounting Fax: 403-262-8039 #### Corporate office 1111 49 Avenue NE Calgary, AB, Canada T2E 8V2 P.O. 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