Getting Started - Canada

If you are a Canadian company buying product from a US based firm you would be considered the “importer” or “importer of record” by CBSA. As the importer of record you assume the responsibility for compliance with the Customs Act, and any corresponding duty/tax payments. CBSA also considers the importer of record the liable party for errors regarding the declaration of goods imported, and any resulting penalties and/or seizures of goods.

If you are a US company exporting into Canada then you would generally be considered the exporter of goods by Canada Customs and would be responsible for completing and supplying many of the documents required by the Canadian “importer of record”. Or you may want to explore becoming a Non-Resident Importer (NRI) and taking advantage of the many benefits this program offers.