Users assume the risk associated with any use of this tool and with the use of their own computers or other electronic devices. This email is to report problems or inaccuracies on a page. Spam and comments containing offensive language will be reported or deleted. Estimated duty and taxes. Province or territory 1. Where do you live? Quantity in kilograms kg. CUSMA country?
If the tool does not find an exact match, it will propose options to narrow your search. Visit www. Get results instantly. You can print them or receive them by email. You can also compare results for up to three different products or countries. As it becomes available from our FTA partners, tariff information will be added to cover more countries. The tool is designed to find products matching your keyword s or Harmonized System HS code s.
The MFN tariff rates will apply to goods imported that do not meet the rules of origin non-originating goods under the FTA. Each Free Trade Agreement FTA contains provisions to ensure that goods will benefit from the most advantageous tariff. Here is an example of such a provision:. When the tariff rate for a specific tariff line is reduced over a certain period of time and reaches a level that will be the same for every subsequent year, the tool displays only two additional years from that point.
When all tariffs are fully phased-out, meaning there is no further reduction of tariffs, the tool displays the final fixed rate for a five-year period. Under an FTA, once tariffs have been fully eliminated, the tariff rate will remain at zero for every subsequent year. The 8- to digit HS codes tariff line may vary for the same product in different countries.
The tool returns the search at the standardized 6-digit level to allow you to evaluate which tariff line best corresponds to your product in a specific country.
The tool contains tariff information made available by our trading partners. The Canada Border Services Agency should review its customs brokers licensing regime by considering features such as.
The Canada Border Services Agency will conduct a review of the customs broker licensing regime. While the Customs Act defines liability for compliance with the import process and for the payment of duties and taxes, the Agency acknowledges that there are opportunities to review this regime in order to ensure that it enables the Agency to effectively manage duties and taxes.
In recent years, the Agency has conducted reviews of its broker licensing regime as part of both internal evaluations as well as external consultations. These actions will be completed by September The Canada Border Services Agency can charge a penalty to non-compliant importers, but we found that the penalties were probably too low to improve importer compliance. There were three levels of penalties for importers that provided inaccurate or incomplete information on permits, certificates, licences, documents, or declarations of imported goods:.
The Canada Border Services Agency should review its penalties in order to better protect import revenues and ensure compliance with trade programs. This will be completed by June This meant that the Agency did not compare the goods with the information on the import form or on the invoice when the goods arrived at the border—it usually released the goods for delivery to their destination.
Generally, within five business days after release, the Agency confirmed the amount owing of duties and taxes. Importers could pay duties and taxes monthly. According to the Agency, the longer an importer had to file an adjustment, the more likely the changes were inappropriate.
In consultation with its legal services, the Canada Border Services Agency will conduct a review of the current framework that allows for retroactive changes on the import form. These actions will be completed by December The Agency estimated that for the —16 fiscal year, each additional compliance officer could have identified unassessed customs duties, taxes, and interest totalling 4 to 11 times their individual salaries. This indicated that the Agency believed it was not at an optimal resourcing level to implement the customs duty system.
These goods included dairy, chicken, turkey, beef, and eggs. Also, some goods, imported under the Duties Relief Program, were diverted into the Canadian economy, rather than exported as required by the program. The Agency did not ensure that these diverted goods, such as chicken, were reported to the Agency and the applicable duties paid as required.
Examples of quota-controlled goods are dairy, chicken, turkey, beef, and egg products. A tariff rate quota sets the volume of a good that can be imported into Canada at a lower rate of duty.
Once that volume has been imported into the country, duties on any subsequent imports of the same good are applied at a higher rate. Importers must obtain a permit from Global Affairs Canada to bring these goods into Canada. If the importer does not have a permit to import a quota-controlled good when it enters Canada, the Canada Border Services Agency gives the importer five days to get one from Global Affairs Canada. As part of the program, companies can manufacture or use the goods in a limited manner before export.
The Agency recorded the permit information of the quota-controlled good in one system and the information on duties and taxes in a different system. This meant that the permitted volume and the actual volume of the imported quota-controlled goods were kept in two different systems and were rarely compared.
Our analysis indicated that it is probable that importers brought a significant volume of controlled goods into Canada without a permit and without paying the appropriate customs duties.
According to the Agency, seven to eight percent of chicken, turkey, beef, eggs, and dairy products were therefore imported without the appropriate permits, representing a significant loss of revenue due to unassessed customs duties and representing a cost to the domestic industry. Note: These calculations are based on the value of the goods that importers declared to Global Affairs Canada.
These numbers are unaudited. Except for beef, the controlled goods listed above are usually subject to high duty rates when exceeding volume limits. Sometimes duty rates may be higher than percent of the value of the good. In collaboration with Global Affairs Canada, the Canada Border Services Agency should better enforce tariff rate quotas by reviewing the process of verifying permits.
It should also explore automated means to validate accounting declarations for quota-controlled goods to be charged customs duties at a lower rate. Global Affairs Canada will work with the Canada Border Services Agency to identify potential mechanisms to increase the efficiency and effectiveness of the enforcement of tariff rate quotas.
The actions associated with this recommendation will be completed by September Supply-managed goods —Dairy, chicken, turkey, and specific types of eggs. Supply management is the production and marketing system under which these goods are produced in Canada. The principle behind supply management is to ensure domestic demand is met while ensuring revenues for producers and stable prices for consumers. The system is based on three pillars: production controls, import controls, and price controls.
In , the Agency completed six compliance verifications of Duties Relief Program participants that import supply-managed goods and suspended the licences of all six participants because they did not comply with these program requirements. We examined whether the Canada Border Services Agency ensured that the goods imported under the Duties Relief Program were subsequently exported and not diverted into the Canadian market.
However, we found that the Agency did not use some controls—such as requiring a financial deposit to participate in the program and having renewable licences for importers—to create more incentives for the importers to comply with rules. We found that the Agency had completed six Duties Relief Program verifications for supply-managed goods by the end of our audit period.
The Canada Border Services Agency will, in relation to making licences renewable and requiring a financial deposit, consult with the policyholder of the Duties Relief Program, the Department of Finance Canada, in considering these potential improvements to compliance. This will be completed by October , dependent upon the outcome of program consultations led by Global Affairs Canada and the Department of Finance Canada. For example, it reviewed tariff items when negotiating trade agreements.
We found that the Department also considered the budget and economic implications of changes to the customs duties. We also found that many tariff items generated little revenue. In our opinion, the Department needs to review all tariff items regularly to make sure they still serve the interests of Canadian consumers and businesses.
The report also recommended that the Government of Canada analyze the costs and benefits of increasing the minimum value of shipments that are assessed for customs duties in order to reduce the price differences between Canada and the United States for certain goods. However, the Department did not ensure that all tariff items were still needed.
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