Importing commercial goods into Canada - 2. Classifying your goods
As of , the CRA will no longer register new import-export program (RM) accounts or accept maintenance requests for existing RM accounts. Until October 2024:
- to register for a new import-export program account (RM), complete form BSF947: Request for a CBSA Import/Export Program Account
- to submit a maintenance request for existing RM accounts, complete form BSF948: Request for Change(s) to Existing CBSA Import/Export Program Account
2. Classifying your goods
Once you are sure that the goods may be imported, you will need to determine the correct tariff classification number. These numbers along with the goods country of origin are used to determine the rate of duty you must pay when importing.
Most trading countries, including Canada, the United States, China and India, use the Harmonized System (HS) as the basis of their classifications systems. The first six digits are a common identifier across all countries using the HS for that particular good. The following four are unique to Canada and used to establish the duty rates and for statistical purposes.
Example:
Tariff classification numbers can be determined by:
- Consulting the Canadian Customs Tariff ;
- Contacting the Border Information Service (BIS);
- Requesting an advance ruling on a tariff classification by mail from a CBSA trade office.
For more information on the general rules and guidelines involved in classifying goods in the Canadian Customs Tariff refer to Memorandum D10-13-1, Classification of Goods. More information on the importance of properly classifying your goods can be found at, Harmonized System Compliance.
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