Import Foundations

What you need to know about the Canadian customs clearance process

Written by Cole Marketing | Jan 12, 2026 2:00:04 PM
Successful customs clearance starts with understanding how each stage of the process works, who is responsible at each stage, and what the requirements are.

Every shipment imported into Canada must go through a customs clearance process to confirm that it meets all legal, regulatory, and financial requirements before it can enter the country.

This process involves a series of checks, decisions, and approvals to determine whether your goods will be released, delayed, or denied entry.

In this article, we walk you through the Canadian customs clearance process from start to finish, including what happens at each stage and who is involved or responsible.

This will help you anticipate potential issues and avoid any delays or surprises.

What is customs clearance?

Customs clearance is the process by which customs authorities review and approve imported goods for entry into Canada.

During this process, the Canada Border Services Agency (CBSA) assesses your shipment to confirm that:

  • The goods are admissible into Canada
  • All required information has been declared accurately
  • Any applicable duties and taxes are properly accounted for
  • All regulatory requirements have been met

Customs clearance involves a series of steps that begin before your goods arrive at the border and continue until customs has accepted the final accounting of the shipment.

It applies to every shipment, regardless of its value, size, or how it arrives in Canada.

Who is involved in the customs clearance process?

Several parties play a role in clearing goods into Canada, each with its own responsibilities.

The importer

The importer is legally responsible for the shipment. This includes providing accurate information, ensuring regulatory compliance, and paying any applicable duties and taxes.

The customs broker

Once delegated by the importer, the customs broker prepares and submits declarations, communicates with customs authorities, and helps resolve issues that may arise during clearance.

The CBSA

The CBSA reviews the shipment, assesses admissibility, verifies declarations, and decides whether the goods are released, examined, or refused entry.

The carrier

The carrier transports the goods and reports their arrival to customs to trigger the clearance process.

Steps included in the customs clearance process

The customs clearance process includes the following steps:

1. Preparing the shipment information

Customs clearance starts with the importer preparing complete and accurate details about their goods before arrival. 

This includes product descriptions, tariff classification (HS codes), value for duty, country of origin, and any required import permits, licences, or approvals.

2. Reporting the shipment’s arrival

When the goods arrive in Canada, the carrier reports the shipment to the CBSA at the first port of arrival (FPOA).

3. Requesting the release of goods

The customs broker submits the customs declaration to the CBSA. This submission serves as the formal request for release.

To obtain the release of goods, the request must be submitted in one of two ways:

    • A properly completed release request, along with all required supporting documentation, or
    • A completed accounting document, known as a Commercial Accounting Declaration (C-Type), with all required supporting documentation

The declaration is often submitted before the goods arrive, which is known as the Pre-Arrival Review System (PARS).

This allows the CBSA to review the data early so the goods can be released immediately after the carrier reports their arrival. 

While an importer can choose to submit the declaration directly, most rely on a broker.

Regardless of who submits the declaration, the importer of record remains legally responsible for its accuracy.

4. Reviewing the shipment

The CBSA reviews the declaration to confirm that the goods meet Canada’s admissibility and compliance requirements.

Based on this review, they may release the goods, request additional information, or select the shipment for examination.

They may also refuse entry if the shipment is non-compliant or includes prohibited goods.

If an examination is required, the importer is responsible for the costs of moving and inspecting the cargo.

5. Releasing the goods and paying duties and taxes

After customs releases the goods, applicable duties and taxes must be accounted for.

In some cases, goods may be released before the payment of duties and taxes.

This depends on whether the importer has posted the required financial security in the CARM Client Portal (CCP) and enrolled in the release prior to payment (RPP) program.

6. Completing final accounting and record-keeping

The customs clearance process is complete once the CBSA accepts the final accounting for the shipment.

To complete accounting, the CAD must be submitted within 5 business days of the release of goods.

Moreover, records must be kept for six years after importation, in case future reviews or audits are required.

How we can help

At Cole International, we offer trade consulting and customs brokerage services to support Canadian businesses through every stage of the customs clearance process.

Our team works with importers every day to:

  • Review shipment information before its arrival
  • Confirm whether any permits, licences, or approvals are required
  • Prepare and submit customs declarations accurately and on time
  • Support with release, accounting, and post-release compliance requirements

We don’t believe in guesswork. We get it right the first time. 

If you need support navigating the Canadian customs clearance process or preparing your import documentation, reach out to one of our trade professionals.