Customs – Importing Goods Into 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 holds the University of Saskatchewan accountable as the Importer
of Record for all international shipments received by the university. This accountability means that
the university is ultimately responsible for paying applicable duties and taxes to Canada Revenue
Agency for imported 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 clear all shipments, assign tariff classifications, pay any applicable duties and taxes, as
well as prepare and submit customs documentation to the Canada Border Services Agency (CBSA
or customs).
Mandatory Information for Goods Entering Canada
When placing an order via PCard (See Procurement Card procedure) or requesting a shipment from outside
Canada, ensure the foreign supplier/sender encloses a Canada Customs Invoice (or similar document such
as a “commercial invoice”) with all information required to clear customs. Failure to provide this information
will result in delays while the information is obtained from the supplier/sender or university recipient, by the
customs broker or Purchasing Services. Customs WILL NOT release shipments without the required
information. Purchasing Services will ensure that complete information is provided in purchase orders issued
to suppliers. The information required by CBSA includes:
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Name and address of foreign supplier/sender
Name and address of recipient at the University of Saskatchewan
Detailed description of the goods (be specific e.g. 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 fair market value). Fair market value
can be the transaction value or value of identical/similar goods. Value can also be determined through
the deductive, computed or residual method of valuation.
Country of manufacture (or in the case of books, country of printing). If multiple items, the Country of
Manufacture must be indicated against each product.
Reason for shipping (e.g. purchase for lab-use, collaborative research sample)
Terms of shipping i.e. FOB, DDP, etc.
Canadian Duties, Taxes and Customs Brokerage Fees
All goods entering Canada for the university are assessed Goods and Services Tax (GST) by Canada Border
Services Agency, unless the foreign supplier is registered to collect the tax. The Provincial Sales Tax (PST)
is generally self-assessed and paid by the university. Some types of goods are also assessed duty
depending upon the tariff classification of the goods and where it was manufactured. Duties and taxes are
based on the declared Canadian dollar value of the goods at the time of import and are billed to the university
by our customs broker who pays on our behalf. In addition, a brokerage fee is charged by the broker for their
services in providing customs release, including submission of completed customs documentation.
Avoid Clearance Delays
A shipment’s clearance can be delayed for multiple reasons. The most common reasons are:
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Vague description – Ensure the description on the commercial invoice provides an accurate description.
What is it? e.g. antibody, cell line, tissue sample and its source (human, mouse, bacteria); equipment
manufacturer, model number and full description of equipment
What is it made of?
What is it used for? i.e. research, teaching, etc.
No purchase order number or identified as “Credit Card Purchase” – The customs broker will
contact the department/unit for an account number if the supplier’s documentation does not include a
purchase order number or identified as “Credit Card Purchase”. High value shipments generate larger
amounts of GST and duty, and are subject to greater scrutiny and audit.
Lack of contact information – Ensure an employee’s name and campus address is included on the
customs invoice and courier waybill. Clearance will be delayed if the customs broker or Purchasing
Services cannot identify the responsible party, especially if there are customs issues with the shipment.
Undervalued – Some suppliers/shippers declare the goods at very low values or zero value in the
mistaken belief this will save the university money or ‘help’ goods, including samples and no charge
items, move through customs e.g. book sent as a gift due to article contribution or for review purposes.
This actually creates delays, and fines and penalties may be incurred by the university. If after review,
customs feels the value does not match the type of goods, they will reject the entry until proof can be
provided to show the value declared is correct or the proper value of the goods is determined.
Other Government Departments (OGD) – Certain types of goods need to have other government
departments provide authorization to allow import of goods before Canada Customs can grant release of
the goods. In some instances this can take hours. The most common OGD release is the Canadian Food
Inspection Agency (CFIA) for the release of animal or plant biological materials. See Contact Information
below.
Perishable Shipments
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It is very important that the words Perishable Items are clearly marked, on all accompanying documents.
Perishable shipments (on dry ice or ice packs) are given first priority by the courier and our customs
broker. To prevent spoilage, please advise foreign suppliers to pack a minimum of 3 days of dry ice for
shipments from the United States and 5 days from overseas to accommodate any customs clearance
delays.
If a department/unit is expecting a perishable shipment to arrive at the university, contact the customs
broker as soon as possible with the courier bill of lading or tracking number. This will enable the customs
broker to monitor the progress of a perishable shipment through the customs clearance process and
reduce delays.
Goods accompanying a Traveler
a) By air – Any goods acquired outside of Canada must be declared on the customs form provided during
the return flight.
b) By vehicle to USA – There is a mandatory requirement to pre-notify Canada Customs a minimum of
FOUR (4) hours prior to arrival of your vehicle at the border. This must be handled through the university
customs broker. When you are personally transporting equipment or goods, you are considered to be the
carrier. Failure to pre-notify could subject you and the university to significant fines starting at
$1,000. Note: the customs officer at the border always has the right to inspect the vehicle and its
contents.
To avoid delays and penalties, request a PARS (Customs Pre-Arrival Review 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 PARS package) which must be prepared by the traveler.
Personal Shipments
Shipments that are not related to the business of the university pose a risk of penalties being assessed to the
University if any mandatory information element is declared in error (such as incorrect value). Shipments of a
personal nature must not be shipped to the university.
If a personal shipment is inadvertently sent to the university, Purchasing Services will attempt to identify the
shipment and have it removed from our import record. It is not always evident that a shipment is personal,
and the university does not become aware of the nature of these shipments until after it has been delivered.
The employee will be responsible for all charges (GST, duty, brokerage) related to these shipments and is
required to reimburse the university. The department/unit is also required to maintain copies of packing slips,
waybills, credit card slips and invoices related to these personal shipments for a period of 6 plus the current
year, for audit purposes.
Related Links/Forms
Procurement Card (PCard) Procedure
Shipping & Receiving Procedure
Radiation Safety Policy
Canadian Food Inspection Agency (CFIA)
Seed, plant materials, tissue samples may require import permits (search ‘import’). Live animals, fish,
embryos require permits. Contact Safety Resources.
Convention of International Trade in Endangered Species of Wild Fauna and Flora (CITIES)
Tissue samples of endangered species of plants and animals require permits to allow the goods to
move out of other countries and into Canada, and vice versa. Contact Safety Resources.
Canadian Heritage, Movable Cultural Property Program (Cultural Properties Permits)
Antiques, aboriginal artifacts, meteorites require permits to allow goods to move out of other countries
and into Canada, and vice versa.
The Canadian Nuclear Safety Commission
Radioactive materials require a licence for import and export. Contact Safety Resources.
Public Health Agency of Canada
Human pathogens and toxins require permits for import and export. Genetically Altered Organisms
may require authorization or permits issued prior to import into Canada. Contact Safety Resources.
Public Works and Government Services Canada (PWGSC)
Items listed on the Import Control List require registration under the Controlled Goods Program (CGP).
Contact Research Services.
Health Canada
Precursor chemicals, narcotics and veterinary drugs may require authorization, permits issued
and/or an Emergency Drug Release (EDR) for drugs not licensed in Canada, prior to import into Canada.
Foreign Affairs, Trade and Development (FATD) Canada
Import Control List, Export Control List, Area Control List and Canadian Economic Sanctions all
regulate, control or prohibit specified goods to specific countries. Contact Safety Resources.
* This is not an exhaustive Other Government Department list. If you have questions, please contact the
customs broker, Purchasing Services or the appropriate government agency.
Versions
Document Name
PCard Fax Order Form
Receiving Log for Imported Goods
TAHOCO Tariff Classification form
Contact Information
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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