This can be a complicated business, and you may want to consider consulting a Customs Broker. This list highlights the customs issues outlined in Revenue Canada's Guide for Canadian Small Business on importing. For more information, visit Revenue Canada's Small Business Page . The duty that you will pay is determined by the place of origin and tariff classification of the goods that you are importing.
Some imports require health certificates or permits from other government departments.
If this is the case, the Canadian customs office may refer shipments to the appropriate department before releasing them. If you have any doubts about whether the goods you are importing are admissible to Canada, give your local customs office a call before you finalize the purchase. Revenue Canada offers a variety of trade incentives to reduce the duty you pay on imports. Many of these programs are targeted to companies importing goods that will eventually be exported, either in the same condition or further manufactured. Other incentives include the Machinery Program, which allows qualified companies to import machinery duty-free if it is not available in Canada.