Customs – Exporting Goods From Canada Procedure
January 1, 2016
Cross-border transactions of goods are subject to provincial, federal and in some cases,
international legislation and regulations. Other government department permits, licences or special
authorization may be required prior to any procurement, shipping or travel activity taking place.
Canada Border Service Agency and customs agencies of other countries hold the University of
Saskatchewan accountable for all international shipments made by the university. This
accountability means that the university is ultimately responsible for paying applicable duties and
taxes to the foreign government for exported goods, the accuracy of the paperwork, as well as
maintaining all supporting documentation relating to the goods.
A university contracted customs broker is granted the Power-of-Attorney on behalf of the
university to prepare and submit customs documentation to the customs agency of the country the
goods are being exported to, as well as pay any applicable duties and taxes.
Mandatory Information for Goods Leaving Canada
Departments/units sending goods to the USA or overseas must provide specific information to the courier or
freight carrier. The customs broker will assist in preparing the customs documents. Regardless of the mode
of transportation, reason for export or value, the following information is always required:
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Name and campus address of the University of Saskatchewan sender
Name and address of foreign recipient
Detailed description of the goods
(e.g. including model/serial/catalog number, source of DNA/RNA material)
Quantity of the goods
Value of the goods (e.g. actual price paid for purchased goods or market value)
Country of origin/manufacture (or in the case of books, country of printing)
NOTE: U.S. origin goods and technology – Not allowed to be shipped from Canada to any country on the
Area Control List and Cuba, Democratic People’s Republic of Korea, Iran and Syria. Shipping to
any other country requires GEP-12 (General Export Permit) to be referenced on
shipping/customs documents.
Reason for shipping (e.g. collaborative research sample, sold to consignee, equipment for repair and
return to Canada).
In addition to the mandatory information above, there may also be requirements for:
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Federal Tax ID number of the recipient if located in USA
Dangerous Goods Shipper’s Declaration, if applicable
Enclosure of a Canadian Export Permit or import permit of the receiving country, if applicable.
Foreign Taxes and Customs Brokerage Fees
University goods entering foreign countries are subject to the taxation requirements of those countries. Value
Added Tax (VAT) is the foreign equivalent to GST in Canada and varies from 12 to 25% of the declared value
of the goods. Departments/units should be aware that they will receive an invoice from the courier for foreign
VAT (and possibly duty) on shipments sent “pre-paid” from the University. Unlike Canadian GST, the
university is not eligible for VAT recovery, so this cost should be included in shipping budgets. In addition, a
brokerage fee is charged by the broker for their services in providing customs assistance, including
submission of completed customs documentation.
Goods accompanying a Traveler
The customs broker will assist with the preparation of export documentation and arranges paperwork for
goods being accompanied by a university employee or student for international field research, conferences,
meetings and competitions. Obtaining export permits may take up to 6 weeks.
To avoid delays and penalties, request a PAPS (US Customs Pre-Arrival Processing System) package
from Purchasing Services well in advance of your travel date. The package provides detailed instructions,
barcodes and forms. If the shipment is being handled by a bonded carrier (courier, truck or air), they will
handle the requirements for the university, with the exception of the Canada Customs Invoice (included in the
PAPS package) which must be prepared by the traveler. Goods without appropriate documentation can be
delayed, refused or seized and destroyed by customs authorities.
If the traveler is planning to ‘hand-carry’ university equipment internationally (excluding cellular phones,
laptops, PDAs, iPads/tablets) provide the customs broker with a list of the items for export.
In addition to the mandatory information above, the traveler may also be required to provide:
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Travel itinerary, including full address of the university traveler’s destination)
Canadian export permit permit of the receiving country
Mode of transport
a) By air
- Carry-on or checked luggage
- Number and type of bags
- Weight of the goods
b) By vehicle to USA
- Vehicle information (make, model, year, licence plate number)
- Trailer information (if applicable)
- Passport information of driver and all passengers
- Date and port name of crossing into the USA
- Return Date
Common Customs Documents
CAED (Canadian Automated Export Declaration): The customs broker uses CAED for electronic reporting
of goods leaving Canada. Canada Border Services Agency must receive the electronic reporting in advance
of the goods leaving and they may request to examine the goods. CAED provides them with the description
of goods, their values, who is carrying the goods and from which port the goods are leaving.
Canada Customs (or Commercial) Invoice: This document accompanies the goods and/or the traveler,
and is required to account for goods with Canada Border Services Agency and with US Customs and Border
Protection. It details the name of the sender, the name of the recipient, description of goods and tariff
classification, quantity, value, country of manufacture and the reason for export.
E15: This form is used when a traveler is taking goods out of the country on a temporary basis. The
document is presented to a Canada Border Services Agency agent, along with a copy of a commercial
invoice. The agent stamps the E15 form which is to be retained by the traveler and used for re-entry back
into Canada without payment of duty and taxes on the goods.
ATA Carnet: This is an internationally recognized customs document for the temporary importation of goods.
Accepted in over 71 countries, the carnet permits the duty-free and tax-free importation of goods into foreign
countries, simplifies customs procedures, reduces business costs and saves time and paperwork.
FCC Form 740 (if required): This form provides the US Federal Communications Commission (FCC) with a
declaration that imported radio frequency devices meet with FCC guidelines or will be brought into
compliance with applicable technical rules.
DOT Forms (if required): This provides the US Department of Transportation with a declaration regarding
imported vehicles. The forms may vary, depending on the type of vehicle and the reason why it is in the
country.
EPA (if required): Advance approval is required from the US Environmental Protection Agency for the import
of any type of vehicle that operates under its own power. For departments that go to the US for competition
with vehicles, EPA requires 6 weeks prior approval.
Related Links/Forms
Controlled-Restricted Goods Procedure
Shipping & Receiving Procedure
Versions
Document Name
Shipping Log for Exported Goods
TAHOCO Tariff Classification form
Contact Information
Contact:
Phone:
Agriculture Stores
306-966-7765
Contact:
Phone:
Website:
Purchasing Services, Financial Services
306-966-6704
www.usask.ca/fsd
Contact:
Phone:
Website:
Research Services
306-966-8676
www.usask.ca/research
Contact:
Phone:
Website:
Safety Resources
306-966-4675
safetyresources.usask.ca
University Customs Broker – Imports into Canada
Contact:
Address:
Phone:
Email:
Website:
Thompson Ahearn & Co. Ltd. (TACO)
506 – 6299 Airport Drive, Mississauga ON L4V 1N3
(866) 778-4460 ext. 5497
usask@taco.ca
www.taco.ca
University Customs Broker – Imports into USA
Contact:
Address:
Phone:
Website:
Tahoco Logistics Inc. Division of Thompson, Ahern
Robert Herman
200A – 400 Riverwalk Parkway, Tonawanda, New York 14150
(716) 874-5286
www.taco.ca
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