Steps for Custom Clearance
Identify the goods
Determine exactly what you're importing.
Find the correct HS (Harmonized System) tariff classification code.
Check import requirements
Verify whether permits, licenses, or inspections are required (food, health products, plants, firearms, etc.).
Obtain an Import/Export Account (for commercial imports)
Register a Business Number (BN) and RM import/export account with CRA if importing as a business.
Prepare shipping documents
Commercial Invoice
Packing List
Bill of Lading / Air Waybill
Certificate of Origin (if applicable)
Below are steps for actual custom declaration -
Submit customs declaration
Either you or a licensed customs broker submits the import information to CBSA.
CBSA review
CBSA reviews the documents and may select the shipment for inspection.
Pay duties and taxes
Pay applicable customs duties, GST/HST, and any other taxes or fees.
Release of goods
Once requirements are met and payments are completed, CBSA releases the shipment.
Delivery
The carrier delivers the cleared goods to the final destination.

