Table of contents
Introduction
Overview of importing
Regulations
Duties and tariffs
Customs
Other resources
Introduction
Bringing goods into Canada from another country is a regulated activity. If you are thinking about importing, or are currently importing, this guide will give you information on requirements that apply to businesses in Ontario.
Most of the steps in this guide should be completed after your business is set up and you know what products you will be importing.
If you need information on starting a business, please refer to our Starting a business guide.
You can read the Canada Border Service Agency (CBSA) importing guide or contact them directly for more information:
1-800-461-9999
Small and medium enterprises toolkit
Importing commercial goods into Canada
Overview of importing
You should know the following basic requirements before you bring products into Canada:
Harmonized Description and Coding System (HS)
You will need an HS number to identify your products. The number is based on an international six-digit 'root' with additional digits for different types of import reporting. The HS number allows officials around the world to apply the correct amount of duties, taxes and regulations to the products entering their country.
The HS code is needed before you can complete and meet several import requirements. Use Statistics Canada's database to identify the HS code for your goods:
Canadian Export Classification
Import permits
Depending on the type of products that you want to import and where you import from, you may need a permit to bring the goods into Canada. For example, textiles, food and steel generally require a permit to import. You can find a complete list of controlled goods and the application for import permits on the Global Affairs Canada website.
Read online:
Import controls and import permits
Regulations
Advance Commercial Information (ACI)
You may need to submit information about the shipment or cargo that you are bringing in to Canada before it arrives at the border. Visit the Canada Border Services Agency (CBSA) website to find out what you will be required to provide.
Read online:
Electronic Commerce Client Requirements Document
Food
You may need a licence if you import food from other countries, provinces or territories. You will also need to meet specific labelling and ingredient requirements for imported foods.
For more information, contact the Canadian Food Inspection Agency (CFIA):
1-800-442-2342
Importing food to Canada: a step-by-step guide
Food imports
Food licences
Tobacco
If you import tobacco products in bulk into Canada, you are required to register to get a certificate to import and obtain a Wholesaler’s Permit. You may also need to provide security through a surety bond or letter of credit.
Read online:
Tobacco Tax
Consumer products
Products that you sell to customers in Canada need specific labelling. Your labels usually need to be written in English and French and include the following information:
- Product's common name
- Net quantity
- Dealer's name and place of business
The Competition Bureau regulates the labelling of most non-food products. To learn more about the rules for packaging, labelling and advertising these products, contact the Competition Bureau directly or visit their website:
1-800-348-5358
Labelling
Duties and tariffs
You may need to pay duty on the goods you bring into Canada. The amount of duty is based on the tariff classification and the value of your products. Make sure that you have the HS code for your products so that you can get the right tariff information. If you are importing under the Canada-United States-Mexico Agreement (CUSMA), you will need specific documents to get the proper duty rates.
Read online:
Canadian customs tariff
Duty deferral programs
There are custom programs that allow you to defer payments on goods you have imported and will be exporting, under specific circumstances.
Contact Canada Border Services Agency:
1-800-461-9999
Facilitating trade - Duty Deferral Program
Some of the included programs are:
- Drawback Program
You can get a refund for the duties you pay on imported goods that are eventually exported. - Duties Relief Program
You may qualify to import goods without paying duties if the goods are later exported. Before the goods are exported, you can further manufacture or use them in a limited matter. - Customs Bonded Warehouse Program
You can store goods duty- and tax-free in a licensed and regulated facility operated by the private sector. The goods can be stored for a limited time until they are exported or are consumed domestically.
You may also be able to access duty deferral programs more quickly and conveniently through designated Foreign Trades Zones (FTZs) already established in Ontario:
- Hamilton — Foreign Trade Zone
- Niagara — Foreign Trade Zone
- Sarnia-Lambton — Foreign Trade Zone
- Windsor-Essex — Foreign Trade Zone
Customs
Your goods need to clear customs in order to be sold in Canada. You may want to hire a licensed customs broker to help you handle your imports. Make sure that the broker you choose is licensed by the Canada Border Services Agency (CBSA).
Read online:
Freight forwarders and customs brokers
Importing commercial goods into Canada
Customs programs that may apply to your business include:
Customs Self Assessment (CSA)
After actively importing low-risk products for at least 90 days, you may qualify for the CSA program and become a pre-approved importer. As a CSA-approved company, many of your import border requirements are simplified which can save you time and money when moving your goods into the country.
Contact the Border Information Service:
1-800-461-9999
Customs Self Assessment Program
The Free and Secure Trade program
If you’re importing low-risk products from the United States, you may qualify for the Free and Secure Trade Program (FAST). Under FAST, eligible goods arriving for approved companies and transported by approved carriers using registered drivers are cleared into Canada or the United States with greater speed and certainty.
Contact the Border Information Service:
1-800-461-9999
Free and Secure Trade
Other resources