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How to determine the price paid or payable for imported goods
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For CBSA customs valuation purposes, the price on the commercial invoice is not always the same as the price paid or payable.
Understanding value for duty codes on your Commercial Accounting Declaration
While the value for duty shows the amount used for customs valuation purposes, the value for duty code identifies the circumstances behind that value.
When royalties and licence fees must be included in value for duty
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Separately paid royalties and licence fees may need to be added to the value for duty when they relate to the imported goods and are required as a condition of sale.
Related persons and customs valuation in Canada
When the purchaser and vendor are related, the CBSA considers whether that relationship influenced the price.
What to do when you receive a Notice of Penalty Assessment
When you receive an NPA, review the notice carefully, confirm the deadline, gather the supporting records, and seek professional advice before deciding how to respond.
Currency conversion for customs purposes and GST/HST reporting
The rate on the duty side is fixed by the government. The rate on the GST/HST side is a business decision you make and commit to.
What Canadian importers need to know about product labels
Missing or incorrect labels can delay clearance or create compliance issues after import.
Goods returning to Canada: How tariff items 9813 and 9814 work
Duty relief is possible when returned goods meet the conditions of tariff items 9813 or 9814. But the claim depends on proper accounting and records that prove the goods weren’t altered while abroad.
Remission orders: How Canadian importers can recover duties and surtaxes
Remission orders can create significant duty savings or refund opportunities, but they should be reviewed individually since they apply only to specific goods, countries, periods, importers, or uses.
Deferring duties through the Customs Bonded Warehouse Program
Unlike Duty Drawback, which helps recover duties after they are paid, the Customs Bonded Warehouse Program helps delay duty payment while goods remain under customs control.
