Canada uses the CBSA (Canada Border Services Agency) CARM (CBSA Assessment and Revenue Management) system for electronic trade. The import entry document in Canada is the B3 Canada Customs Coding Form. Canada-US-Mexico Agreement (CUSMA/USMCA) provides duty-free access for most goods between the three countries.
Canadian Customs System
- CARM Client Portal for importing (replacing older EDI systems)
- B3 (Canada Customs Coding Form) — the import entry document
- Release Prior to Payment (RPP) for trusted importers
- ACI (Advance Commercial Information) required 24 hours before vessel loading
Canadian Import Duty
| Origin | Rate | Agreement |
|---|---|---|
| USA / Mexico (CUSMA) | 0% on qualifying goods | CUSMA rules of origin must be met |
| CETA (EU) | 0% on most goods | Canada-EU CETA |
| CPTPP countries | Reduced rates | Trans-Pacific Partnership |
| MFN countries | 0–20% | Standard WTO rate |
Canada GST/HST on Imports
Canada levies 5% GST at import (federal). Some provinces add PST/HST. GST is recoverable as ITC (Input Tax Credit) for GST-registered businesses.
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Frequently asked questions
The B3 Canada Customs Coding Form is the Canadian import entry document (equivalent to a bill of entry). Filed electronically through CBSA CARM system by licensed customs brokers.
0% on qualifying goods under CUSMA (Canada-US-Mexico Agreement), provided rules of origin are met. Standard MFN rates apply for non-CUSMA goods.