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Small and Medium Enterprise Centre

A Step-by-Step Guide to Exporting

Features

This guide has been created to help small and medium-sized enterprises (SME) that export goods from Canada. It provides an overview of the exporting process and is intended to complement, not replace existing regulations, acts, and references.

All regulations, programs, and references in this guide are explained in detail in Memoranda D1 to D22.

Exporting goods temporarily out of Canada
For information on temporarily exporting goods out of Canada refer to Memorandum D20-1-4, Proof of Export, Canadian Ownership, and Destruction of Commercial Goods.

Before Exporting

Before exporting goods from Canada you must:

  1. Obtain a business number:
    Apply for an import-export account by calling the Canada Revenue Agency at 1-800-959-5525 or by using the Business Registration on-line service.
  2. Identify the goods you want to export:
    You must have an accurate description of the goods you plan to export before proceeding.

    The CBSA assists other government departments and agencies (OGDs) by applying their legislation relating to the exportation of various commodities. The requirements of OGDs will help determine if the goods you want to export are controlled, prohibited, or regulated and if a permit, licence or certificate to export is required.

  3. Determine the country of origin of the goods:
    The origin of goods to be exported can affect permit requirements. Information on origin can be found in Memoranda series D11.

    Example:
    The following exported goods of United States origin require a permit:
    • An Individual Export Permit (IEP) is required for United States-origin goods exported to Iran, Cuba, North Korea, Syria, Libya and Area Control List countries. Presently, Myanmar (Burma) and Belarus are on the Area Control list. Exports of United States origin goods to Libya can take place under the authority of GEP12.
    • A General Export Permit (GEP) is required to export United States-origin goods with a value of $2,000 or more to all other destinations.

    A permit is not required to export United States-origin goods back into the United States.

    For more information on export permit requirements, visit Foreign Affairs and International Trade Canada's Export and Import Controls Bureau.

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  4. Make sure the goods can be exported:
    Certain goods cannot be exported from Canada.

    For example:

  5. Restrictions or other requirements:
    Determine whether or not the goods being exported are subject to restrictions or other requirements.

    Examples:

    A complete listing of OGD requirements can be found in Memoranda series D19, Acts and Regulations of Other Government Departments.

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  6. Entry permission:
    Ensure that the goods you wish to export from Canada are permitted to enter the country to which you are shipping.

    The CBSA provides information about exporting goods from Canada, but not information about the importing process into another country. It is your responsibility to ensure that your products will be permitted into the country of import and that they meet the import requirements of that country. Information about the requirements of other countries is available from:


    You can also have your importer contact their local government to ensure the goods comply with their import regulations.

The Exporting Process

The CBSA Export Program has three main objectives:

  • collect timely and accurate export statistics;
  • control the export of strategic, embargoed, and dangerous goods, as well as other controlled and regulated goods; and
  • control the movement of in transit goods.

Accurate market information is vital to Canada's export growth. It is; therefore, important to report your exports completely, precisely and in a timely manner.

  1. Reporting your exports:

    Goods NOT controlled, regulated or prohibited:

    Goods that are not controlled, regulated or prohibited by other government departments must be reported to the CBSA prior to export by means of an export declaration, when:

    • the goods are of a commercial nature;
    • the goods are valued at CAN$2,000 or more; and
    • the final destination of the goods is a country other than the United States (including Puerto Rico and U.S. Virgin Islands).

    You are not required to report your exports by preparing an export declaration for goods you are exporting to the United States (including Puerto Rico and the U.S. Virgin Islands). Under an agreement with the United States, the Government of Canada receives information on Canadian exports destined for consumption in the United States market directly from import data collected by the United States authorities.

    Note:
    As this agreement only covers goods destined for consumption in the United States, you must report exports that are shipped through the United States to another country.

    Controlled, Regulated or Prohibited Goods:

    All goods controlled, regulated, or prohibited by any act of Parliament must be reported to CBSA regardless of their value. All permits, licences, or certificates required by the government departments or agencies that regulate the export of these goods must accompany the goods. The permits, licences or certificates must be submitted to CBSA before the goods are exported from Canada.


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  2. How to report:
    To report your exports, you must submit an export declaration
    by using one of the following methods:

    • Form B13A, Export Declaration
      You must submit the paper version of this form to the CBSA office nearest the place of exportation before the shipment leaves Canada.
    • Canadian Automated Export Declaration (CAED)
      This method lets you report your exports using an Internet-based application.
    • G7 Electronic Export Declaration Process
      This process allows exporters or their agents to file their export declaration using Electronic Data Interchange (EDI).
    • Summary Reporting
      This method is reserved for approved exporters of low-risk bulk goods who export on a regular basis and have met specific CBSA requirements. After the goods have left Canada, exporters or their agents can summarize the required export data and submit it on a monthly basis in writing.

      To apply for this program, contact Program Services at your regional CBSA office.

    For more information on export reporting refer to Exporting Goods From Canada: A Handy Guide for Exporters (BSF5081).

  3. When to Report:
    Goods must be reported to the CBSA before leaving Canada. The reporting time frames are:

    • Air - two hours prior to the goods being loaded on the conveyance (aircraft);
    • Rail - two hours prior to the train being built for export;
    • Marine - 48 hours prior to the goods being loaded on the vessel; and
    • Highway - immediately prior to exit
  4. Where to Report:
    The reporting location for exports has changed from the border or the place from which the goods leave Canada to a designated export reporting office. The designated offices are located inland and at the border. In the case of controlled goods, an exporter may report inland to start the clock, but must present the export declaration and the appropriate permit at the place of exit.
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Classifying Goods

  1. Classifying Goods:
    Once you have determined that the goods may be exported and that submitting an export declaration is required, you must then classify the goods. You may use either the Statistics Canada 8-digit Canadian Export Classification Number, or the 10-digit Canadian Tariff Classification Number.

    The Harmonized System (HS) Codes for the Canadian Export Classification Number is based on an international six-digit 'root' with an additional two-digits for Canadian domestic purposes for a total of eight-digits. If you choose to use the eight-digit Canadian Export Classification number, you may determine this number by:

    The Canadian Tariff Classification Number also provides precise statistical data on your exportation. If you choose to use the 10-digit Canadian Tariff Classification Number, you may obtain this number by:

    For more information on the methodology for classifying goods according to the Customs Tariff, see Memorandum D10-13-1, Classification of Goods.

Completing the Process

  1. Canadian Certificate of Origin:
    Under a free-trade agreement, Canadian exporters must fill out a certificate of origin in order for the importer in the foreign country to be entitled to claim a preferential tariff treatment. The exporter should forward a copy of this document to the importer and retain a copy.

    Information on free-trade agreements can be located in the Memoranda series D11, General Tariff Information.

    Certificates of origin include:

    For information on the certificate, refer to D11-4-14, Certification of Origin.

  2. Examination of shipment
    Border services officers may examine your shipment to monitor compliance to CBSA requirements or restrictions. CBSA may request that the exporter, carrier or freight forwarder hold the goods for examination prior to export.
  3. Administrative Monetary Penalty System (AMPS)
    A civil penalty regime designed to secure compliance with customs legislation through the application of monetary penalties. Several penalties pertain specifically to exporting infractions. For more information refer to Export penalties.
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Adjustments and Records

  1. Cancelling or amending reports
    Should you need to cancel a shipment or modify information about a shipment already reported, you must submit an amended declaration either to Statistics Canada or to the CBSA, clearly identifying the changes.
  2. Retain all records
    You must keep all records about your exports, whether in electronic or paper format for six years after the end of the calendar year in which you export the goods.

    For more information refer to Memorandum D20-1-5, Maintenance of Records in Canada by Exporters and Producers.

Trade Incentives

Duty Deferral and Duty Relief Program

The Duty Deferral Program is designed to allow, in certain circumstances, importers, producers, and exporters, to either relieve or defer the payment of import duties on imported goods. There are three components to the Duty Deferral Program, as follows:

  • Duty Relief Program - Enables eligible companies to import goods without having to pay customs duties as long as they intend to export the goods afterwards. For more information on this program, refer to Memorandum D7-4-1, Duty Deferral Program.
  • Drawback Program - With the Drawback Program, duty is refunded on previously imported goods when these goods have been exported. For more information on this program, refer to Memorandum D7-4-2, Duty Drawback Program.
  • Bonded Warehouse Program - A bonded warehouse is a facility operated by the private sector and regulated by the CBSA. In such a warehouse, you may store goods without having to pay duties and taxes. This could be beneficial if you are planning on importing goods for the purpose of exporting them. For more information, refer to Memorandum D7-4-4, Customs Bonded Warehouses.

For more information on these programs refer to the Memoranda series D7 and Memorandum D20-1-4, Proof of Export, Canadian Ownership, and Destruction of Commercial Goods.

References

CBSA Publications
Obtain CBSA publications and forms online or call 1-800-959-2221.

Other Government of Canada Publications
You can also order other publications using the Government of Canada Publications Web site.

Exporting Goods From Canada: A Handy Guide for Exporters (BSF5081)
This guide provides:

  • An outline of your obligations when exporting goods from Canada
  • Step-by-step instructions on completing your B13A, Export Declaration

Strategic Export Control Enforcement Program (SERVE)
SERVE - Industrial Awareness Program (RC4130) provides information on industrial awareness and helps ensure that Canadian exporters have the information they need to comply with the law.

Customs Act (Sections 95-97)
Memorandum D20-1-0, Reporting of Exported Goods Regulations
The legislation and regulations on which these guidelines are based.

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Additional resources

Agriculture and Agri-Food Canada

Canada Border Services Agency

Canadian Food Inspection Agency

Canadian Heritage

Canadian Trade Commissioner Service

Environment Canada

Export Development Canada

Foreign Affairs and International Trade Canada

Government of Canada

Health Canada

Industry Canada

Justice Canada

North American Free Trade Agreement

Standards Council of Canada

Statistics Canada

Team Canada Inc.

U.S. Customs and Border Protection

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Quick Reference Table

Exporting Goods From Canada

Documents required from exporters prior to export

Type of Goods United States Destinations (includes Puerto Rico and U.S. Virgin Islands) All Other Destinations (includes goods moving through the United States to foreign destinations)

Controlled goods(regardless of value)
  • Permit, certificate, or licence
  • Documents required by other government departments (if applicable)
  • Permit, certificate, or licence
  • Documents required by other government departments (if applicable)
  • Export declaration
Non-controlled goods
  • Export declaration is not required
  • Export declaration (for goods valued at CAN$2,000 or more).

Note:
If you are a CAED participant and the goods you are exporting are controlled, prohibited, or regulated, you must also present a paper copy of an export declaration, together with the accompanying permit, certificate, or licence.

Additional information

For information on other federal departments and agencies involved in the commercial exporting process, visit the Canada Site or call 1-800-O-Canada (1-800-622-6232).

For more information, contact CBSA's Border Information Service (BIS) during regular business hours at 1-800-461-9999 or visit your regional CBSA office.

Date Modified: 2009-02-04

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