CBSA Invoice Requirements
Memorandum D1-4-1

Canada Border Services Agency is currently reviewing this D-memo. It will be updated in the context of the CBSA Assessment Revenue Management (CARM) initiative and made available to stakeholders as soon as possible. Find out about CARM.

Ottawa, March 1, 2013

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In Brief

1. The increase in the Low Value Shipment (LVS) threshold has been reflected.

2. The name of the issuing office has been updated.

This memorandum explains the CBSA invoice requirements for commercial goods imported into Canada.

Legislation

For the Regulations governing the guidelines and general information contained in this memorandum, refer to the Accounting for Imported Goods and Payment of Duties Regulations available on the Department of Justice Canada Web site at: http://laws.justice.gc.ca.

Guidelines and General Information

1. This memorandum outlines the invoice requirements for Customs Automated Data Exchange (CADEX) participants to present as part of the interim accounting documents for release on minimum documentation (RMD). Non-participants must meet these requirements at the time of final accounting as explained in Memorandum D17-1-5, Registration, Accounting and Payment for Commercial Goods, and Memorandum D17-1-1, Documentation Requirements for Commercial Shipments.

2. For all commercial shipments entering Canada, except those described in paragraph 4, the Canada Border Services Agency (CBSA) requires, in English or French, one of the following:

3. Other than described in paragraph 2(b), the exporter, importer or owner, or their agent can add the information required in field 6, and in fields 23 to 25 of the commercial invoice (see Appendix A).

4. Commercial invoices or other documents validating the information provided on the invoices can be used to support the declared value of commercial goods entering Canada if:

5. The CBSA is responsible for verifying the accuracy of the data submitted and, if necessary, to begin enforcement and investigative activities. To do this, the CBSA needs to review all relevant documentation. The availability of the documentation at the time of final accounting may significantly affect the nature and extent of the verification, enforcement, and investigative activities undertaken by the CBSA.

6. Although the CBSA is willing to accept importer or owner prepared documentation to assist in obtaining release of commercial shipments, supporting evidence may be necessary. The commercial invoice is the main document the CBSA relies on to provide this evidence.

7. The importer or owner, or agent is allowed seven days from the date of the request to provide the required supporting documentation to the CBSA. This time period may be extended at the discretion of the Regional Trade Director of the CBSA office in the region making the request.

8. When an importer or owner, or agent has submitted inaccurate information or has failed to provide supporting documentation as requested, the CBSA may withhold release pending receipt of supporting documentation. On such occasions, the CBSA normally requires that the exporter or agent prepare a commercial invoice or Form CI1 before authorizing release.

9. The CBSA will not review or approve commercial invoices or privately printed customs invoices. It is the responsibility of the importer or owner to ensure that all the information listed in Appendix A is provided to the CBSA at the time of final accounting (or interim accounting in the case of CADEX participants).

10. The CBSA requires two copies of the non-warehouse documents and three copies of the warehouse documents. The importer or owner also requires one copy for his or her records. (For CADEX participants, the CBSA requires three copies of the non-warehouse invoice documents).

11. Form CI1, Canada Customs Invoice, is available at CBSA offices or on our site at www.cbsa.gc.ca.

Appendix A

Instructions on How to Complete the Canada Customs Invoice or a Commercial Invoice

Below is a brief description of how to complete each required field on Form CI1, Canada Customs Invoice, or a commercial invoice. The field name as shown on Form CI1 is in bold face, with similar commercial terms in parenthesis for certain fields.

Country of origin of goods - The country of origin of invoiced goods is the country in which the goods have been grown, produced, or manufactured according to criteria laid down for the application of the Customs Tariff or quantitative restrictions, or any measure related to trade. Each manufactured article on the invoice must have been significantly transformed in the country specified as the country of origin to its present form ready for export to Canada. Certain operations such as packaging, splitting, and sorting may not be considered as sufficient operations to confer origin.

Note: The origin of goods as applied to the assignment of tariff treatment is dealt with in Memorandum D11-4-2, Proof of Origin.