This guide provided by the Canada Border Services Agency has been created to help small and medium-sized enterprises that import goods into Canada. It provides an overview of the commercial importing process and is intended to complement, not replace existing regulations, acts and references.
Topics: –  Before importing
–  Tariff classification, Rate of Duties and Taxes, Value for Duty
–  Importing
–  Self-adjustments
–  Records
–  Verification by the CBSA
–  Administrative Monetary Penalty System (AMPS), and
–  Trade Incentives Program

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