Canada Border Services Agency
Symbol of the Government of Canada
Skip to content | Skip to institutional links

Common menu bar links

Home > SME Centre > Exporting

Institutional links

Small and Medium Enterprise Centre

A Step-by-Step Guide to Exporting

Features

This guide has been created to help small and medium-sized enterprises (SME) that export goods from Canada. It provides an overview of the exporting process and is intended to complement, not replace existing regulations, acts, and references.

All regulations, programs, and references in this guide are explained in detail in Memoranda Series D1 to D22.

For information on temporarily exporting goods from Canada refer to Memorandum D20-1-4, Proof of Export, Canadian Ownership, and Destruction of Commercial Goods.

Return to Top of Page

Before Exporting

Before exporting goods from Canada you must:

1. Obtain a business number from the Canada Revenue Agency (CRA)for an import-export account:

2. Identify the goods you want to export. You must have an accurate description of the goods you plan to export before proceeding.

The Canada Border Services Agency (CBSA) assists other government departments and agencies (OGDs) by applying their legislation relating to the exportation of various commodities. The requirements of OGDs will help determine if the goods you want to export are controlled, prohibited, or regulated and if a permit, licence or certificate to export is required.

3. Determine the country of origin of the goods. The origin of goods to be exported can affect permit requirements. For more information on origin, refer to Memoranda Series D11, General Tariff Information. For example:

  • An Individual Export Permit (IEP) is required for United States origin goods exported to Iran, Cuba, North Korea, Syria and Area Control List countries. Presently, Belarus, Democratic People's Republic of North Korea and Myanmar are on the Area Control list.
  • A General Export Permit (GEP) is required to export United States origin goods with a value of $2,000 or more to all other destinations.
  • A permit is not required to export United States origin goods back into the United States.

For more information on export permit requirements, visit Foreign Affairs and International Trade Canada, Export and Import Controls.

4.  Make sure the goods can be exported. Certain goods can not be exported from Canada. For example:

5.  Determine whether or not the goods you want to export are subject to restrictions or other requirements.  For example:

For additional information, please refer to BSF5131, Other Government Departments and Agencies: Reference List for Exporters.

A complete listing of OGD requirements can be found in Memoranda Series D19, Acts and Regulations of Other Government Departments.

6.  Ensure that the goods you are exporting are allowed entry into the receiving country.

It is in your best interests to verify that your products meet the import requirements of the receiving country. For information about the requirements of other countries, refer to:

You can also have your importer contact their local government to ensure the goods comply with their import regulations.

Return to Top of Page

The Exporting Process

7. The CBSA Export Program has three main objectives:

  • Collect timely and accurate export statistics;
  • Control the export of strategic, embargoed, and dangerous goods, as well as other controlled and regulated goods; and
  • Control the movement of in transit goods. This refers to goods exported from Canada via another country. For example, the goods leave Canada, enter the United States and are exported to Europe.

Accurate trade information is vital to Canada's export growth; therefore it is important that you report your exports and that the information you provide is complete and precise.

8. Certain goods are not required to be reported on an export declaration. However, if at the time of exportation an officer suspects, on reasonable grounds, that the goods are being exported contrary to an Act of Parliament, the officer may request that the goods be reported in writing, by presenting form B13A, Export Declaration.

The exempted goods are listed in sections 6 and 7 of Memorandum D20-1-0, Reporting of Exported Goods Regulations and are further explained in Memorandum D20-1-1, Export Reporting:

For example:

  • Goods for United States consumption;
  • Commercial goods valued at less than CAN$2,000;
  • Personal and household effects other than those of an emigrant;
  • Diplomatic goods;
  • Personal gifts and donations of goods, excluding conveyances;
  • Goods for repair or warranty repair that will be returned to Canada; and
  • Temporary exportations, other than goods exported for further processing.

If your export matches one of the exemptions on the list, advise your carrier and indicate "No Declaration Required" (NDR) with the proper explanation or corresponding numerical code on the transport documentation (cargo control document, manifest, bill of lading, etc.).

9. Goods that are not controlled, regulated or prohibited by other government departments must be reported to the CBSA prior to export by means of an export declaration, when:

  • The goods are commercial goods valued at CAN$2,000 or more; and
  • The final destination of the goods is a country other than the United States, Puerto Rico or the U.S. Virgin Islands.

You are not required to report your exports by preparing an export declaration for goods you are exporting to the United States (including Puerto Rico and the U.S. Virgin Islands). Under an agreement with the United States, the Government of Canada receives information on Canadian exports destined for consumption in the United States market directly from import data collected by the United States authorities.

However, as this agreement only covers goods destined for consumption in the United States, you must report exports that are shipped through the United States to another country.

10.  All goods controlled, regulated, or prohibited by any act of Parliament must be reported to CBSA regardless of their value. All permits, licences, or certificates required by the government departments or agencies that regulate the export of these goods must accompany the goods. The permits, licences or certificates must be submitted to CBSA before the goods are exported from Canada.

11.  Note: Effective April 1, 2012, the CBSA will take steps to eliminate the manual reporting process form (B13A) for exporters and implement mandatory electronic reporting.  Please see CN12-001, Mandatory Electronic Reporting Policy for Exporters.

To report your exports, you must submit an export declaration by using one of the following methods:

  • Canadian Automated Export Declaration (CAED): An electronic method of reporting exports, which allows you or your agent to quickly prepare your export declarations and transmit the information directly to the Government of Canada before exportation. This service is available 24 hours a day, seven days a week.
  • G7 Electronic Export Declaration Process: This process allows exporters or their agents to file their export declaration using Electronic Data Interchange (EDI).
  • Summary Reporting: This method is reserved for approved exporters of low-risk goods who export on a regular basis and have met specific CBSA requirements. It enables you or your agent to summarize required export data, which can be submitted on a monthly basis in writing, after the goods have left Canada. To apply for this program, contact your regional CBSA client services office. Goods that are controlled, prohibited, or regulated do not qualify for this program.
  • When electronic permit reporting options are not available, the requirement to present a paper copy of the electronic export declaration and OGD permit at the CBSA office closest to the point of exit remains unchanged.

For more information on export reporting, refer to BSF5081, Exporting Goods From Canada: A Handy Guide for Exporters.

12. Exporters are required to report their exports to the CBSA prior to export and according to specific timeframes depending on the mode of transportation used. When more than one mode of transportation is used to export goods, the timeframes for reporting in each of these modes apply concurrently.

Minimum timeframe for reporting:

  • Air - two hours before goods are loaded;
  • Highway - prior to export;
  • Marine - forty-eight hours before goods are loaded;
  • Mail - two hours before goods are brought to post office; and
  • Rail - two hours before goods are loaded.

13. Goods are to be reported at a designated export office located inland or at the border. Any export permit, licence or certificate must be presented before the goods are exported; the location will be specified on the permit.

If the permit, licence or certificate does not name a place of exit, the permit, licence or certificate and the export declaration (if required) must be presented to the export reporting office closest to the place of exit.

Return to Top of Page

Classifying Goods

14.  Once you have determined that the goods may be exported and that submitting an export declaration is required, you must classify the goods. Depending on your method of reporting, either the Statistics Canada eight-digit Canadian Export Classification number or the ten-digit Canadian Tariff Classification number is used.

If you are using the Canadian Automated Export Declaration System (CAED) to submit your declaration, you must use the eight-digit Canadian Export Classification number.

The Canadian Export Classification number is based on an international six-digit 'root' with an additional two digits for Canadian domestic purposes for a total of eight digits. To obtain the eight-digit Canadian Export Classification number:

The Canadian Tariff Classification number also provides precise statistical data for your exportation. To obtain this ten-digit number:

For more information on the methodology for classifying goods according to the Customs Tariff, refer to Memorandum D10-13-1, Classification of Goods.

Return to Top of Page

Completing the Process

15.  An importer in the foreign country may be entitled to claim a preferential tariff treatment and pay a lower duty rate if they have a valid certificate of origin. The certificate of origin is a signed declaration from the manufacturer of the goods that goods are of Canadian origin and meet the requirements of a free trade agreement. The exporter forwards a copy of the certificate of origin to the importer and retains a copy for his records.

For more information on free-trade agreements, refer to Memoranda Series D11, General Tariff Information.

Certificates of origin include:

For information on certificates of origin, refer to Memorandum D11-4-14, Certification of Origin.

16.  Be aware that your shipments may be examined:

  • Border services officers may examine your shipment to monitor compliance with CBSA requirements or other government department restrictions.
  • You are responsible for any costs incurred for the examination.
Return to Top of Page

Adjustments

17. If you need to cancel a shipment or modify information about a shipment already reported, you must submit an amended declaration either to Statistics Canada or to the CBSA, clearly identifying the changes.

Return to Top of Page

Records

18. You must keep all records pertaining to your exportation for six years following the exportation in either electronic or paper format. For more information, refer to Memorandum D20-1-5, Maintenance of Records and Books in Canada by Exporters and Producers.

Return to Top of Page

Administrative Monetary Penalty System (AMPS)

19.  AMPS is a civil penalty regime that secures compliance with CBSA legislation through the application of monetary penalties. Refer to  export-specific AMPS information or to Memoranda Series D22, Administrative Monetary Penalty System.

Return to Top of Page

Trade Incentives Programs

20. You can reduce or eliminate customs duty on qualifying goods through duties relief incentives. The duty deferral program enables companies to defer or be relieved of the payment of duties. The following are its three components:

  • Duties relief program:
    The duty relief program enables eligible companies to import goods without having to pay duties and taxes (with the exception of the GST), when the goods are to be exported or incorporated into the production of goods to be exported.
  • Drawback program:
    With the drawback program, duties are refunded on imported goods when these goods have been exported.
  • Customs bonded warehouse program:
    A bonded warehouse is a facility operated by the private sector and regulated by the CBSA. In this warehouse, you may store imported goods without having to pay duties and taxes as long as the goods are not released in Canada.

You may be eligible to obtain relief of GST or HST normally paid on goods acquired or imported under the Export Distribution Center Program. For more information on this program or for help preparing your application, visit the Canada Revenue Agency (CRA) Web site or contact your local CRA tax services office.

For more information on trade incentives programs, refer to Memoranda Series D7, Drawbacks.

Return to Top of Page

References and additional information

21.  BSF5054, Checklist for Exporting Commercial Goods (PDF, 101 KB), may be used in conjunction with this document to help you with the commercial exporting process while BSF5081, Exporting Goods From Canada: A Handy Guide for Exporters outlines the requirements that exporters must fulfill to meet their obligations to report exports under the Customs Act and the Reporting of Exported Goods Regulations.

To obtain CBSA publications, refer to CBSA Forms and Publications. You may also order publications by visiting the Government of Canada Publications Web site.

Return to Top of Page

Quick Reference Table

Exporting Goods From Canada
Documentation Requirements for Exporters
Type of Goods United States Destinations (includes Puerto Rico and U.S. Virgin Islands) All Other Destinations (includes goods moving through the United States to foreign destinations)
Restricted goods, i.e. controlled, regulated and prohibited goods (regardless of value).
  • Permit, certificate, or licence;
  • Documents required by other government departments (if applicable);
  • Export declaration is not required.
  • Permit, certificate, or licence;
  • Documents required by other government departments (if applicable);
  • Export declaration.
Non-restricted goods.
  • Export declaration is not required.
  • Export declaration (for commercial goods valued at CAN$2,000 or more).

If you are a CAED participant and the goods you are exporting are controlled, prohibited, or regulated, you must also present a paper copy of an export declaration, together with the accompanying permit, certificate, or licence.

22. For information on the legislation and regulations on which these guidelines are based refer to the Customs Act (Sections 95-97) and Memorandum D20-1-0, Reporting of Exported Goods Regulations.

23. Memorandum D20-1-4, Proof of Export, Canadian Ownership, and Destruction of Commercial goods outlines and explains the options available to those who are required to prove for CBSA purposes either that goods entering the country are of Canadian origin, or that temporarily imported goods have been exported or destroyed.

24. RC4130, SERVE, Industrial Awareness Program provides information on industrial awareness and helps ensure that Canadian exporters have the information they need to comply with the law.

25. For information on other federal departments and agencies involved in the commercial exporting process, visit the Canada Site or call 1-800-O-Canada (1-800-622-6232).

26. For more information related to CBSA requirements, contact BIS.


To access the Portable Document Format (PDF) version you must have a PDF reader installed. If you do not already have such a reader, there are numerous PDF readers available for free download or for purchase such as:


Date Modified: 2013-05-08

Top of Page
Important Notices