1. Business Services Logistics
  2. Shipping
  3. Import & Canada Customs Requirements

Import & Canada Customs Requirements

For Purchases originating outside Canada  

All shipments destined for ֱ that are originating from outside Canada require Canada Border Services Agency (CBSA) documentation. 

If ֱ is the designated Importer of Record for the shipment then Customs Broker information must be noted on Purchase Order.

Customs Broker Information 

ֱ has only one authorized Customs Broker for processing imports on behalf of the University.

If you are purchasing a product that requires import into Canada, it is important that all shipping documents include:

Employee name, c/o ֱ

Delivery address

Customs Broker: Thompson Ahern queensu@taco.ca or pars@taco.ca

 (TACO) is the only authorized Queens University's Customs broker. TACO is responsible, with authorization from ֱ Logistics, to clear all shipments for Queens University by submitting documents and permits to CBSA on ֱ behalf. Thompson Ahearn will determine GST value upon import as well as duty and tariffs based on HS Classification. These costs are invoiced to ֱ weekly and will populate in the PeopleSoft FAST reporting system. Duty, taxes and tariffs are leveraged by an Import Bond that ֱ has in place with the CBSA to maintain the supply chain.

Thompson Ahern Emergency After Hours: 416 709 3085

ֱ Logistics logistics@queensu.ca or x36950

CARMS

October 2024 the Canada Border Services Agency (CBSA) and Canada Revenue Agency (CRA) implemented an electronic import processing system known as CBSA Assessment and Revenue Management System (CARMS).

ֱ is registered and fully compliant with all import requirements for CARMS, CBSA and CRA. 

If you are contacted by a courier / carrier in regards to import clearance authorization, decline and direct the inquiry to logistics@queensu.ca 

General Information for Importers

Canada Border Services Agency (CBSA) is enforcing strict customs compliance through the use of a monetary penalty system.

All shipments entering Canada must be cleared through Canada Border Services Agency (CBSA) prior to their delivery to Queens University. For customs purposes, a Canada customs Invoice or Commercial Invoice must be attached to the carriers waybill.

The vendor must reference Queens University on the shipping paperwork as well as the appropriate purchase order number and the  Country of Origin for each item. (The country of origin refers to the country in which the item was manufactured, not just where the item is coming from,(i.e, the country of origin is not Canada unless the item was MADE in Canada.)

When importing goods from suppliers outside Canada, the CBSA requires certain forms are appropriately completed by the supplier and accompany the goods (attached to the waybill). Failure to do so will result in delays at customs and possibly higher duty of tariff rates charged to your purchase.

Every shipment arriving in Canada, regardless of the reason for the shipment (Ex purchase, free sample, loan), is subject to duty and tax upon importation (if applicable).

Vendors, shippers, carriers, purchasers, and importers each have a responsibility for various aspects of a shipment, but the Importer of Record is the party legally responsible for the accuracy and completeness of information submitted to CBSA and CRA.

The Importer of Record is defined as the "Party" who causes the goods to be brought into Canada. A Party can be an individual, partnership, corporation ot institution. The University is a registered commercial importer and exporter.

SPS Business Services & Logistics manages the Customs affairs of the University and works with a contracted Custom broker to release and account for the University shipments. Where the University is the Importer of Record, clearance in the University's name approved by  ֱ Business Services & Logistics is required.

The following documents must accompany your shipment:

  • Commercial Invoice. The information must include:
    • Purchaser of the goods (Employee Name as well as c/o ֱ)
    • Vendor(shipper name/address)
    • Queens Custom Broker Name
    • Detailed product description
    • Commodity value (unit price)-if there are more than one commodity, the values must be listed separately
    • Currency of settlement is the money due for the product in US or Canadian $
    • Date of shipment
    • Country of Origin (where the commodity was produced / manufactured).

This documentation is required no matter what the purchase process - Purchase Order (PO), Credit Card, Loan Agreement etc

It is the responsibility of the Queens employee placing the order to ensure the supplier has the appropriate information to complete the Customs documentation, as explained here.

Proper Valuation of Imports for CBSA Compliance

It is of the utmost importance to ensure your shipping documentation has the proper valued declared for products being imported.

  1. In circumstances where physical evidence has been discovered that a significant undervaluation has been made by the foreign exporter with respect to the value of the goods imported via the CLVS Program, seizure action may be taken under the exporter’s name, under subsection 110(1) of the .
  2. The Canada Border Services Agency (CBSA) will verify that the untrue statement originated from the foreign exporter of the goods, and that it did not originate from an error on the part of the CLVS Program participant.
  3. Considering the “trusted trader” status accorded to Customs Self-Assessment (CSA) importers, goods that are destined to a CSA importer are excluded from this new seizure policy for undervaluation.
  4. When a seizure action is undertaken, the Canadian importers will be provided with the Notice of Seizure informing them of their right to make a third-party claim, pursuant to section 138 of the  by submitting a request for a ministerial decision to protect their interest in the seized goods.
  5. The following are the various actions that can be taken by the parties involved, as a result of an undervaluation seizure:(a) The seized party (exporter) may, within 90 days of the seizure date, request a decision of the Minister with respect to the seizure.(b) The importer may, within 90 days of the seizure date, request a decision of the Minister, with respect to the seizure, if there was a transfer of ownership or if it paid the terms of release.(c) The importer may, within 90 days of the seizure date, present a third-party claim to protect his or her interest in the seized goods. The Recourse Directorate will review the file and, on behalf of the Minister of Public Safety, decide whether the importer’s interest in the seized item should be protected or not. However, a third-party claim will be reviewed in accordance with the  and a determination may only be made when all the conditions therein are met. Depending on the circumstances of each case, when a review of the seizure is requested, it is possible that the third-party claim determination will only be made after the Minister’s decision respecting the seizure review.(d) The exporter may pay the Terms of Release that will be indicated on the seizure receipt, in order to obtain release of the seized goods. While this payment would not affect the exporter’s right to request a decision of the Minister, it would remove the importer’s third-party process right, since the payment would allow the release of the seized goods.(e) If the importer has received a written authorization from the foreign exporter, the importer can pay the Terms of Release noted on the seizure receipt. This payment would make the importer’s third-party process moot, since the payment would allow the importer to take possession of the seized goods.
  6. This policy is intended to provide the CBSA with a means to deter exporters from undervaluing shipments that are destined to Canada.
  7. Questions relating to the seizure policy and the Courier LVS Program should be directed to:                                             ֱ Logistics logistics@queensu.ca 

Reference links:

 

PERSONAL SHIPMENTS

Shipments containing goods purchased using a personal credit card, as gifts or for a personal nature, are not considered University business. The responsibility for the Customs formalities will rest with the purchaser or the individual who causes the goods to be shipped to Canada. Personal shipments are not to be consigned to individuals in care of their work address at ֱ. Most carriers are able to deliver to residential addresses and handle import personal transactions.