If you’re shipping commercial goods to Canada, you’ll need a Canada Customs Invoice (CCI). This is an important document to ensure your goods can pass through customs easily. It provides the Canada Border Services Agency (CBSA) with important information about the shipment, including the number of items, their value, origin, and mode of transportation. This information is used to calculate duties and taxes and determine the classification of the shipment. If the CCI is completed accurately and on time, it can significantly reduce the time it takes for goods to clear customs. If you are an exporter, importer, or agent, it is crucial to understand when a CCI is required and how to complete it accurately. This will help you to avoid delays, fines, or potential shipment holds. In this article, we’ll explain when you need a Canada Customs Invoice, outline the key requirements, and share practical tips to help you stay within the rules and keep your shipments on track.
What Is a Canada Customs Invoice?
A Canada Customs Invoice (CCI) is a specialized document used to provide detailed information about imported goods to the Canada Border Services Agency (CBSA). It plays a vital role in cross-border trade, particularly when shipping commercial goods from other countries into Canada.
Unlike a standard commercial invoice, a Canada Customs Invoice requires additional key details—such as a thorough description of the goods, quantity, value, country of origin, supplier and consignee information, and mode of transportation. This information helps Canadian customs officials determine the correct classification, valuation, and applicable duties and taxes for the shipment.
A Canada Customs Invoice is typically required in the following cases:
- The declared value of a commercial shipment exceeds CAD 2,500;
- The goods are not exempt under Chapter 9810 of the Harmonized Tariff Schedule of the United States (HTSUS);
- The goods are subject to import duties or sales taxes.
The CCI can be completed by the exporter, importer, or an authorized agent as long as all required information is accurate and complete. Failure to provide the invoice on time or submitting an incomplete or incorrect form may result in customs clearance delays, fines, or even seizure of the goods.
Canadian Customs Invoice Completion Guide (CI1 Form)
- Seller (Vendor): Provide the full name and address of the seller or shipper.
- Date of direct shipment to Canada: Indicate the date the goods began their journey to Canada.
- Other references: Enter relevant information such as the commercial invoice number, purchase order number, etc.
- Consignee: Enter the name and address of the party receiving the goods.
- Purchaser’s name and address: If different from the consignee, provide the purchaser’s detailed information.
- Country of transshipment: If the goods are transshipped through another country, specify the name of that country.
- Country of origin of goods: Indicate the country where the goods were produced, manufactured, or grown.
- Transportation: mode and place of direct shipment to Canada: Specify the mode of transportation (e.g., sea freight, air freight) and the place of departure.
- Conditions of sale and terms of payment: Describe the sales agreement and payment arrangements between the seller and the buyer.
- Currency of settlement: Specify the currency used for the transaction.
- Number of packages: Enter the total number of packages containing the goods.
- Specification of Commodities: Packaging Type (e.g., boxes, bags, etc.)
Marking and numbering: Identification and numbering on the packaging.
Commodity description: Includes detailed information such as the commodity name, model, dimensions, and other relevant details. - Quantity: Specify the quantity of each commodity and its unit.
- Unit price: The price per unit of each commodity, expressed in the settlement currency.
- Total: The total amount for each commodity (unit price multiplied by quantity).
- Total weight: Includes net weight and gross weight, using appropriate units (e.g., kilograms).
- Invoice total: The total amount for all commodities.
- Exporter’s name and address: If different from the seller, provide the exporter’s detailed information.
- Originator: Enter the name and address of the individual or company that prepared the invoice.
- CBSA Ruling: If applicable, provide the ruling number and date.
- 21-24. Other charges and adjustments: If applicable, enter additional costs such as transportation fees, insurance costs, and export packaging fees.
When should a Canada Customs Invoice be used?
A Canada Customs Invoice (CCI) is not required for every shipment exported to Canada, but it is a mandatory document for customs clearance in the following situations:
1. The declared value of the goods exceeds CAD 2,500
When the declared value of a single commercial shipment exceeds CAD 2,500, Canadian Customs requires a CCI to assess duties, sales taxes, and commodity classification accurately.
2. Goods are not exempt under Chapter 9810 of the Harmonized Tariff Schedule of the United States (HTSUS)
Suppose the exported goods are not eligible for the exemption provisions under Chapter 9810 of the Harmonized Tariff Schedule of the United States (HTSUS) (typically certain items for specific uses such as aid materials, exhibition items, etc.). In that case, a Canadian Customs Invoice must be provided.
3. Goods subject to import duties or sales taxes
Suppose the goods are subject to import duties or federal/provincial sales taxes. In that case, the Canada Border Services Agency (CBSA) will require a Certificate of Compliance (CCI) to determine the applicable tax rate and amount.
4. Commercial goods
Generally, a CCI is only required for commercial trade goods. For personal packages or gift items, Canadian Customs typically does not require such an invoice.
