Customs Release / Reporting System
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What are your policies for importing goods into Canada?
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Do you have in-house Customs personnel?
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What system is in place to record the importation of foreign transactions (i.e. mainframe, micro computer, manual)? Is this a separate/stand alone system?
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Who prepares Customs release documentation and from what sources (i.e. purchase order, invoice)?
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Do you use the services of a Customs Broker? If so, please provide full details as well as a contact name and number.
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What arrangements do you have with your broker? Does the company provide input or instruction to the broker or person(s) responsible for customs clearance?
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Do you have a tariff classification-rating guide?
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Who determines the following and with what resources?
Tariff Classification
Value for Duty
Tariff Treatment
Statistics Canada Coding
GST applicable to imported goods
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Do you have imports as Canadian Goods Returned? (i.e. goods sent out of the country for repairs) If so, describe Customs reporting procedures.
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How are discrepancies handled (shortages, overages, no charge or damaged goods)?
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What procedures are in place to ensure that all goods imported into Canada are properly reported and accounted for at Customs?
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Where is customs related documentation maintained? In what format and for how long?
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Where are copies of the Exporter's Certificates of Origin kept?
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How are B3 transactions filed?
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How are B3 transactions linked to purchasing, receiving and accounts payable transactions?
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Are Customs B3 entry transactions ever reviewed for quality? If so, how often?
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Provide copies of any existing departmental rulings if applicable.
It is imperative that the importer realizes that any adjustments to the quantity received, whether over or under the declared amount (overages & shortages) subsequent to customs clearance must be declared and an amending entry must be submitted to CBSA whether or not there is any difference in the payment of duty and/or GST or other taxes.