Courier Low Value Shipment Program
Importing commercial goods by courier

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Commercial goods are intended for any commercial, industrial, occupational, institutional or other similar use. A commercial importer is a person who imports commercial goods or has commercial goods imported.

Importer participation in the Courier Low Value Shipment (CLVS) Program is optional.

How does the Courier Low Value Shipment Program work?

Reporting, Accounting and the Courier Imports Remission Order


Couriers who are interested in participating in the CLVS Program must submit their application and, if all requirements are met, they may be accepted into the program as a participant. Participating couriers must report transactional shipment information (such as the name of the importer or exporter and a description of the goods, their value and country of origin) for all qualifying shipments on the conveyance. Couriers must present this information on one summarized cargo release list report so that the CBSA can release the goods.


The accounting must be presented to the CBSA on a monthly consolidated B3 Canada Customs Coding Form or CADEX type "F" entry. The type of consolidation — by importer, courier, port of entry or total consolidation — is at the discretion of the importer or customs broker and can be either national or regional (see Memorandum D17-1-10 Appendix J for details).

The courier must provide the importer with a receipt containing details of the transaction as reported to the CBSA. This receipt must also include a breakdown of the duties and/or taxes paid and the unique shipment identification number identified on the cargo release list (see Memorandum D1-8-1 for details).

Goods ordered from a non-resident mail order company and delivered to a consumer in Canada that are not intended for commercial, industrial, occupational, institutional or other like use are casual in nature. These goods will attract PST or HST, where applicable, as well as customs duties and the Goods and Services Tax (GST) upon importation into Canada. For additional information please refer to Requirement for payment of Provincial Sales Tax (PST) and Harmonized Sales Tax (HST) on casual goods imported by approved courier companies in the Courier Low Value Shipment (CLVS) program.

For complete details on the CLVS Program, see Memorandum D17-4-0 and for commercial processing details see Memorandum D17-1-4 and Memorandum D17-1-5.

Courier Imports Remission Order

Under the Courier Imports Remission Order, imported goods worth Can$20 or less, may be duty and/or tax free (see Memorandum D8-2-16 for details).

Customs brokers and brokerage fees

The CBSA licenses customs brokers to carry out customs-related responsibilities on behalf of their clients. Importers may authorize a customs broker to report and account for goods and pay any applicable duties and/or taxes owed to the CBSA on their behalf.

A customs broker can facilitate the accounting of shipments based on the documentation supplied by the exporter, courier or importer.

A power of attorney must exist between the importer and the customs broker. This power of attorney authorizes the customs broker to present accounting documents and pay duties and taxes on the importer's behalf. By signing a power of attorney, the importer allows a customs broker to do business with the CBSA on their behalf.

See Memorandum D1-6-1 for details.

Claiming an adjustment for commercial importations

To apply for an adjustment to an accounting document for commercial goods, an importer or customs broker must prepare and submit Form B2, Canada Customs – Adjustment Request, to any CBSA office (see Memorandum D17-2-1 and Memorandum D11-6-3 for details).

Questions or concerns regarding brokerage, shipping and handling fees should be addressed directly with either your courier or customs broker.

For more information on refunds and adjustments, see Memorandum D6-2-6, Memorandum D6-2-3, Memorandum D6-2-4 and Memorandum D6-2-5.

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