The Canada Border Services Agency website lists the required documents for import. The most important document required from a U.S. exporter is a properly completed Canada Customs Invoice or its equivalent for all commercial shipments imported into Canada. The exporter can use their own form if the required information is provided. At the border, the importer or customs broker also submits Form B3, the customs coding form. Other documents that trucking companies provide for customs clearance may include a cargo control document and bill of lading. Some goods such as food or health-related products may be subject to the requirements of other federal government departments and may need permits, certificates, or examinations.
Customs brokers can assist U.S. exporters with details of the import documentation process, including Canada’s non-resident importer program, in which the United States exporter in the United States obtains a “business number” and can then be the “importer of record” for purposes of customs clearance. This arrangement offers many marketing advantages, in particular the opportunity to remove the burden of customs clearance of commercial shipments from the Canadian customer. Large retailers often demand that an exporter complete whatever paperwork is required so that all the retailer needs to do is unload the goods from the truck and pay the exporter for the goods. Many brokers advertise their nonresident importer programs on their websites.
To claim duty-free status under the U.S.-Mexico-Canada Agreement, goods need to meet certain eligibility. To learn more about qualifying goods and certifying origin, visit trade.gov/usmca website.
For most mail-order shipments, the only paperwork needed is a standard business invoice. Companies should indicate the amount the customer paid for the goods, in either U.S. or Canadian dollars. If goods are shipped on a no-charge basis (samples or demos), the company must indicate the retail value of the shipment.
U.S. companies shipping commercial goods to Canada need to be aware of the Canada Border Services Agency (CBSA) eManifest program. eManifest requires carriers, freight forwarders, and importers in all modes of transportation (air, marine, highway, and rail) to transmit cargo, conveyance, house bill/supplementary cargo, and importer data electronically to CBSA prior to loading in the marine mode and prior to arrival in the air, rail, and highway modes.
tates obtains a “business number” and can then be the “importer of record” for purposes of customs clearance. This arrangement offers many marketing advantages, in particular the opportunity to remove the burden of customs clearance of commercial shipments from the Canadian customer. Large retailers often demand that an exporter complete whatever paperwork is required so that all the retailer needs to do is unload the goods from the truck and pay the exporter for the goods. Many brokers advertise their nonresident importer programs on their websites.
To claim duty-free status under the U.S.-Mexico-Canada Agreement, goods need to meet certain eligibility. To learn more about qualifying goods and certifying origin, visit trade.gov/usmca website.
For most mail-order shipments, the only paperwork needed is a standard business invoice. Companies should indicate the amount the customer paid for the goods, in either U.S. or Canadian dollars. If goods are shipped on a no-charge basis (samples or demos), the company must indicate the retail value of the shipment.
U.S. companies shipping commercial goods to Canada need to be aware of the Canada Border Services Agency (CBSA) eManifest program. eManifest requires carriers, freight forwarders, and importers in all modes of transportation (air, marine, highway, and rail) to transmit cargo, conveyance, house bill/supplementary cargo, and importer data electronically to CBSA prior to loading in the marine mode and prior to arrival in the air, rail, and highway modes.
Customs Barriers and Trade Facilitation
On October 21, 2024, the Canada Border Services Agency (CBSA) launched the CBSA Assessment and Revenue Management (CARM) system to collect duties and taxes on imports. Importers must now register in the CARM Client Portal and provide financial security directly to CBSA, replacing steps often handled by customs brokers. Since launch, users have reported technical difficulties accessing the portal, with CBSA acknowledging intermittent issues. No alternative payment options are available. A 180-day transition period allows continued use of “Release Prior to Payment,” but after this period, unregistered importers risk goods being held at the border. By October 2024, about 100,000 of Canada’s 160,000 importers had registered. Some shipments, such as temporary entries, may face clearance delays. The U.S. Government is monitoring developments.
For further information, please consult USTR’s 2025 National Trade Estimate Report on Foreign Trade Barriers.