Courier Low Value Shipment Program

Compliance verification

This section describes the information requirements for compliance verification:

• Description
  • Customs office
  • Carrier company
  • Brokerage firm

Description

Any company authorized to report shipments on a cargo/release list and all brokers that accounted for shipments released in this manner will be subject to compliance verification.

To conduct the compliance verification, the following information will be required:

Customs office:

• the CBSA stamped copy of the cargo/release list from participating carriers.

Carrier company:

• information regarding the number of shipments reported during the verification period
• evidence that each shipment has its own unique identifier number
• evidence that the shipment was released by the CBSA (stamped release copy of the cargo/release list)
• evidence that a process is in place to transfer appraisal documents (packing slips, invoices, etc.) to the importer or its agent
• evidence that the goods were properly reported by the carrier
• evidence that the goods were returned to sender, if applicable
• any other documents or information pertinent to the compliance verification.

Brokerage firm:

• evidence that the goods were reported on a cargo/release list
• copy of the accounting document for the month being verified, showing transaction number and duty and taxes paid
• supporting documentation showing how the duties and taxes were calculated (invoices, packing slips, etc.) -- this information must be available on each unique shipment identification number, clearly demonstrating how each shipment was accounted for
• recap by importer for the accounting period if requested by the CBSA
• proof that the goods were returned to sender, if applicable
• any other supporting document relative to the compliance verification.

The compliance verification will verify whether goods have been returned to sender, or accounted for by the importer or the importer's agent.

In instances of late accounting, for every shipment not accounted for there will be a $100 penalty. This penalty is authorized under section 33.1 of the Customs Act.

In instances of undervaluation, incorrect tariff classification and origin, and non-payment of GST, the normal provisions of re-assessment under section 61(b) of the Customs Act will apply, with interest provisions found in section 33.4 (1) of the Customs Act.