5. After your goods are exported
Provide a Certificate of Origin to the receiver of the goods if requested
An importer in the foreign country to which you are exporting goods may be entitled to claim a preferential tariff treatment and pay a lower duty rate if they have a valid certificate of origin (e.g. NAFTA Certificate of Origin). The certificate of origin is a signed declaration from the manufacturer of the goods that the goods are of Canadian origin and meet the requirements of a free trade agreement. You, as the exporter, must forward a copy of the certificate of origin to the importer and retain a copy for your records.
For more information on certificates of origin, refer to Memorandum D11-4-14, Certificate of Origin.
Procedures to follow if you need to cancel or amend an export declaration
You may have to cancel a shipment or modify information about a shipment you already reported. If so, you must submit an amended declaration to an export reporting office clearly identifying the changes.
There are different procedures depending on the original reporting method:
- CAED or G7 EDI Export Reporting – use the amend feature in the program to submit an amended declaration;
- Summary Reporting – notify Statistics Canada; and
- Form B13A – submit an amended Export Declaration to the export reporting office where you presented your original export document.
The voluntary disclosure process encourages clients like yourself to come forward voluntarily to inform the CBSA of any past errors or omissions and make corrections in order to comply with their legal obligations. By offering this opportunity to self-correct, you are afforded a greater level of fairness and it may result in penalties being waived.
For further information on Voluntary Disclosure, refer to Memorandum D11-6-4, Relief of Interest and/or Penalties Including Voluntary Disclosure.
Keep all records pertaining to the export for six years
You must keep all records pertaining to your exportations for six years following the exportation of good(s) in either electronic or paper format. For more information on the keeping of books and records pertaining to exports please consult Memorandum D20-1-5, Maintenance of Records and Books in Canada by Exporters and Producers.
Make sure you comply with all legislative and regulatory requirements
As an exporter, it is in your best interest to be as accurate and as thorough as possible in your export reporting. Proactively seeking guidance from federal departments that control and regulate exports will help you to understand the requirements and could help avoid costly delays at the time of export.
When the CBSA has reasonable grounds to believe that Canada's export laws have been contravened, enforcement actions may be taken, including monetary penalties, the seizure of the goods as forfeit, and the laying of criminal charges.
The CBSA is committed to working with all its clients to ensure compliance with export legislation and to facilitate exports. For guidance, please refer to Commodities that may require export permits.
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