We thought it would be helpful to provide our top fifteen questions to ask and answer prior to importing goods into Canada. We started with a top ten list and then decided to give a 50% bonus.
1. What is the tariff classification of the goods to be imported (the answer can be simple or difficult depending on the goods)?
2. Are the goods a prohibited importation and, therefore, are they inadmissible for entry into Canada?
3. What is the value for duty of the goods to be imported (the answer often is not straight-forward as a hierarchy of valuation methodologies may have to be applied)?
4. What is the country of origin of the goods to be imported (is there a certificate of origin)?
5. What is the applicable tariff rate and is there a preferential tariff rate due to the applicability of a free trade agreement?
6. Who is the importer of record and are they able to recover federal goods and services tax paid at the border?
7. Does the importer of record have an import (RM) number?
8. Is unrecoverable provincial sales tax and/or harmonized sales tax payable at the border?
9. Are the goods subject to an Order of the Canadian International Trade Tribunal and are anti-dumping and/or countervailing duties payable at the border?
10. Are the goods subject to excise tax or other charges payable at the border?
11. Are any permits, certificates or declarations required prior to the importation of the goods into Canada? Are any permits, certificates or declarations required with respect to use of the goods in Canada?
12. Are the goods subject to labeling and marking requirements?
13. Are the goods subject to product standards requirements?
14. Are the goods subject to restrictions under Canadian federal (e.g., consumer protection laws) or provincial laws (environmental restrictions, transportation restrictions)?
15. Do you have documentation to support the answers to the above questions?