What information should a commercial invoice contain for custom clearance of goods imported into Canada?
When commercial shipments enter Canada, in the course of one’s duty, payment of custom duties at the set rates and other duties imposed (surtax, Goods and Services Tax or temporary duty) and proper product classification number relating to the Harmonized Commodity Description and Coding System must be ensured. Furthermore, the commercial value of the goods (selling price) must be declared when it enters Canada.
A commercial invoice validates information required for the proper course of customs clearance and to conform to the regulations of Canada Customs and its memorandum.
The importer must possess the following information for a commercial invoice:
• Who is the product vendor? (exporter)
• Who is purchasing/importing the product (importer)
• The date of direct shipment to Canada. The date may affect the currency rate and tariff treatment during the customs transactions.
• Logistics information relating to product transportation (mode and place of direct shipment to Canada)
1. Date the goods began their shipment
2. Cargo control number
3. Journey number or Flight number
4. Journey route
5. Conditions of sale and terms of payment
6. Quantity and specification of commodities including classification number relating to the Harmonized Commodity Description and Coding System
7. Selling price: unit price and total excluding amounts for commissions, export packing, and others costs.
8. Various charges and expenses are entered in specified fields.
When a commercial invoice has been submitted with inaccurate information, subsequent supporting documentation must be re-submitted and replaced by another commercial invoice or Form CI1. Form CI1 is available on CBSA’s website.
