--- title: Import Foundations | importing into Canada description: importing into Canada | Import Foundations --- - [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) - 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[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. --- ## [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) [![](https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Updated%20version/Import%20Foundations%20-%20CND%20(3).jpg)](https://blog.coleintl.com/import-foundations/how-to-dispute-a-cbsa-decision-on-tariff-classification-origin-or-value-for-duty) Disputing a CBSA decision requires a clear understanding of the issue, the supporting documentation, and the applicable deadlines. [Read more](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) [![](https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Updated%20version/Import%20Foundations%20-%20CND%20(2).jpg)](https://blog.coleintl.com/import-foundations/how-sima-normal-values-are-determined-and-what-happens-when-they-change) Normal values can change when the CBSA reviews updated pricing, cost, and market information, and revised values can affect the anti-dumping duty payable on future imports. [Read more](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) [![](https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Updated%20version/Import%20Foundations%20-%20CND%20(3).jpg)](https://blog.coleintl.com/import-foundations/understanding-import-surtaxes-on-goods-entering-canada) The amount of duty you owe when importing goods into Canada can change if your goods are subject to a surtax order in effect at the time of importation. [Read more](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) [![](https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Updated%20version/Import%20Foundations%20-%20CND.jpg)](https://blog.coleintl.com/import-foundations/who-can-complete-a-cusma-certification-of-origin-and-what-it-must-contain) The certification of origin must contain nine minimum data elements and enough information to support the claim that the goods qualify as originating under CUSMA. [Read more](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) [![](https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Updated%20version/Import%20Foundations%20-%20CND%20(2).jpg)](https://blog.coleintl.com/import-foundations/how-to-determine-the-price-paid-or-payable-for-imported-goods) For CBSA customs valuation purposes, the price on the commercial invoice is not always the same as the price paid or payable. [Read more](https://blog.coleintl.com/import-foundations/how-to-determine-the-price-paid-or-payable-for-imported-goods) ## [Understanding value for duty codes on your Commercial Accounting Declaration](https://blog.coleintl.com/import-foundations/understanding-value-for-duty-codes-on-your-commercial-accounting-declaration) [![](https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Updated%20version/Import%20Foundations%20-%20CND.jpg)](https://blog.coleintl.com/import-foundations/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. [Read more](https://blog.coleintl.com/import-foundations/understanding-value-for-duty-codes-on-your-commercial-accounting-declaration) ## [When royalties and licence fees must be included in value for duty](https://blog.coleintl.com/import-foundations/when-royalties-and-licence-fees-must-be-included-in-value-for-duty) [![](https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Updated%20version/Import%20Foundations%20-%20CND%20(3).jpg)](https://blog.coleintl.com/import-foundations/when-royalties-and-licence-fees-must-be-included-in-value-for-duty) 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. [Read more](https://blog.coleintl.com/import-foundations/when-royalties-and-licence-fees-must-be-included-in-value-for-duty) ## [Related persons and customs valuation in Canada](https://blog.coleintl.com/import-foundations/related-persons-and-customs-valuation-in-canada) [![](https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Updated%20version/Import%20Foundations%20-%20CND%20(2).jpg)](https://blog.coleintl.com/import-foundations/related-persons-and-customs-valuation-in-canada) When the purchaser and vendor are related, the CBSA considers whether that relationship influenced the price. [Read more](https://blog.coleintl.com/import-foundations/related-persons-and-customs-valuation-in-canada) ## [What to do when you receive a Notice of Penalty Assessment](https://blog.coleintl.com/import-foundations/what-to-do-when-you-receive-a-notice-of-penalty-assessment) [![](https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Updated%20version/Import%20Foundations%20-%20CND%20(3).jpg)](https://blog.coleintl.com/import-foundations/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. [Read more](https://blog.coleintl.com/import-foundations/what-to-do-when-you-receive-a-notice-of-penalty-assessment) ## [Currency conversion for customs purposes and GST/HST reporting](https://blog.coleintl.com/import-foundations/currency-conversion-for-customs-purposes-and-gst-hst-reporting) [![](https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Updated%20version/Import%20Foundations%20-%20CND%20(2).jpg)](https://blog.coleintl.com/import-foundations/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. [Read more](https://blog.coleintl.com/import-foundations/currency-conversion-for-customs-purposes-and-gst-hst-reporting) [![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 1 of 6 - [1](https://blog.coleintl.com/import-foundations/tag/importing-into-canada/page/1) - [2](https://blog.coleintl.com/import-foundations/tag/importing-into-canada/page/2) - [3](https://blog.coleintl.com/import-foundations/tag/importing-into-canada/page/3) - [4](https://blog.coleintl.com/import-foundations/tag/importing-into-canada/page/4) - [5](https://blog.coleintl.com/import-foundations/tag/importing-into-canada/page/5) - [...](https://blog.coleintl.com/import-foundations/tag/importing-into-canada/page/6) - [6](https://blog.coleintl.com/import-foundations/tag/importing-into-canada/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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