Shipping From Canada
to the United States.

Documents Only

Shipping documents to the United States (US) is very simple and only requires a shipping label (no commercial invoice required). Document shipments enter the country duty and tax free provided they qualify (see Document Type list).

It's important to note that US Customs can perform an examination should they wish which can add a day delay to the transit time however, this does not happen very often.

For a complete list of restrictions see here

Shipping Gifts

Gifts that are valued at $100 USD or less (approximately $130 Canadian Dollars) can be shipped to the United States (US) without having to pay duties and taxes provided the following conditions are met:

• The words "Gift Shipment" or "Unsolicited Gift" are included on the commercial invoice (see sample)
• A detailed description and name of each item is provided on the commercial invoice
• Any alcohol, tobacco, and perfume products have a retail value of less than $5
• The value of all gifts is $100 USD or less

If the value of the gift exceeds $100 USD or contains dutiable items such as alcohol or tobacco, duties and taxes would be charged on the shipment.

NOTE: If you are shipping food, chocolate, or candies, you'll also need to review the
Shipping Food section of this guide.

Shipments from Individual-to-Individual

Only the above 4 conditions must be met to have your shipment exempt from duties and taxes.

Sending multiple gifts to the same location? See Multiple gifts in one shipment to the US.

NOTE:You cannot ship gifts to yourself.

Shipments from Business-to-Business

The receiver of the package will have to pay duties and taxes on gifts sent between businesses.

Shipments from Business-to-Individual

Gifts sent by a business to an individual may qualify for duty and tax free entry providing certain conditions are met:

• The above 4 conditions are met
• The gift cannot be divided amongst multiple recipients
• There must be no payment or promise of payment
• It cannot be a gift given as a bonus to an employee

Sending Multiple Gifts to the United States (U.S.)

Multiple gifts can enter the United States (US) in a single shipment tax and duty-free when the following is written on the commercial invoice:

• Words "Unsolicited Gift: Consolidated Gift Package" appear in General Description of Goods as well as the Detailed description of goods (see sample)
• Recipients' names; and
• Nature and value of the gifts inside. For example, tennis shoes, $50; shirt, $45; toy car, $15.

NOTE: The gifts will need to be individually wrapped and tagged with the name of a different recipient on each.

Sources:
https://www.cbp.gov/travel/international-visitors/kbyg/gifts
https://www.ups.com/ga/CountryRegs?loc=en_US

Shipping Personal Effects

Personal effects can be shipped to the United States fairly easy. It refers to moving your personal belongings cross border.

Just like all non-document packages, your shipment will need to be properly declared and will go through the US Customs clearance process. Shipping personal effects does require additional paperwork (CBP Form 3299) and without it, your shipment will be held at customs until one is included.

In order to qualify for duty-free exemption, the following conditions must be met:

• Items must be for your use only;
  
  OR
  
• Items must have been used in your household for a minimum of 1 year.

NOTE: Customs may ask for proof that you have owned the items for at least 1 year. Receipts, invoices and warranties can be used as proof.

Documents Required

• A Commercial Invoice clearly declaring that they are Personal effects
• Form CBP3299 for personal effects (in order to avoid paying duties and taxes). Restrictions apply depending on your US citizenship status
• A copy of your passport photo page

More information on forms needed for shipping personal effects can be found here.

NOTE: Custom border patrol may require documents proving your residency status in the US, it is at their discretion. They may also request a packaging list of the goods shipped.

Sources:
https://www.cbp.gov/travel/international-visitors/know-before-you-visit/customs-duty-information
https://secureship.ca/learning-center/shipping-206-common-international-shipping-documents/#personal-effects

Food, Chocolate, Candies

Shipping food into the United States (US) can be a straightforward process. Individual to individual shipments do not require Prior Notice.

If you are a business, you must Submit a Prior Notice with the Food and Drug Administration (FDA) before shipping if you are a business.

Generally accepted foods:

• Unopened or commercially packaged food
• Bakery items
• Most Cheeses
• Condiments
• Chocolate
• Candies

General Items to Avoid or that Are NOT permitted:

• Fruits and Vegetables
• Rice (tend to harbor insects)
• Meat (regulation varies visit here and here for more information).
  Generally, fresh, dried, or canned meats are not permitted into the US (including products prepared with meat)

Complete list of prohibited and restricted food entering the US can be found here.

Why is a Prior Notice Needed?

The prior notice is intended to help protect the United States (US) from things that can hurt or destroy their local economy (such as insects, viruses, or bacteria) by alerting them that a consumable product will be entering the United States (US). Any items subject to FDA normally incur at least 1-day delay in customs.

How a business can ship Food to the United States?

In order for a business to ship food or anything that requires Prior Notice to the United States, they must:

• Check with your carrier before shipping as not all will accept food shipments (or they will but it is considered ship-at-your-own risk)
• Ensure you are not shipping a prohibited food item
• Complete Prior Notice (PN) through the FDA Web Portal
• The PN Number is included on the shipping label
• The PN Number and Receiver's DUNS number are included on the commercial invoice

• When an individual ships homemade food as a personal gift, or when an individual ships food or a food gift basket to another individual a Prior Notice is NOT required.
• DUNS Number - This is a unique nine-digit identification number, for each physical location of a business registered with the US federal government. You can simply ask the receiver to provide you with this number

How to Submit a Prior Notice?

Submitting a Prior Notice is quite easy. You simply have to complete an electronic form via the FDA Web Portal site and normally takes 5 minutes.

NOTE: Any business shipping food, even on behalf of a customer, would need to submit Prior Notice.

Sources:
https://www.cbp.gov/travel/clearing-cbp/bringing-agricultural-products-united-states https://www.fda.gov/Food/GuidanceRegulation/ImportsExports/Importing/ucm082154.htm#gifts https://www.cbp.gov/travel/international-visitors/agricultural-items

Samples

Commercial samples are goods imported to facilitate the placing of an order and are used only for demonstration purposes only.

Commercial samples can be imported duties and tax free provided the following conditions are met:

• The word "Sample - Not for Resale " is stated on the commercial invoice under General Description and Detail Description of Goods
• Specify the HS Code for the sample on the Commercial Invoice
• The sample are not resold under an exact duplicate or replica (i.e. knock-offs)
• Samples that are marked, defaced, torn, perforated or otherwise treated so that they are unsuitable for sale
• Does not contain food to be eaten or consumed. See Food Samples for more info

Additional notes

• The sample can be a different size or material than the good it is representing
• The sample can be a miniature version or have a cutaway sample revealing the construction of the product (i.e. cut in half showing the inside of the item)
• Cloth samples and color cards that display the different colors of merchandise are eligible

Food Samples

Although food samples (and other consumables) may be brought in as "commercial samples" for display and solicitation of orders, they may not be distributed as samples to be eaten or consumed.

If they are to be eaten (or otherwise consumed in a normal matter), regular entry and duty payment (if any) are required

Businesses shipping food samples must also complete a Prior Notice. See Shipping Food to the US

Sources:
https://www.cbp.gov/sites/default/files/documents/icp066_3.pdf

Advertising Material

Advertising material can be shipped free of duties and taxes includes promotional material that is given away, such as flyers and brochures. In order to qualify, the following conditions must be met:

• the words "Promotional Material - Not for Resale" is stated on the commercial invoice in the general description of goods

Sources:
https://www.cbp.gov/sites/default/files/documents/Importing%20into%20the%20U.S.pdf (p47)
https://www.gov.uk/guidance/exporting-to-the-usa

Repairs

Sending Product for Repair to the United States:

If you're sending your package for repair to the US, then the following is required met in order to obtain duty-free exemption:

• The words "REPAIR & RETURN" are stated on the commercial invoice under General Description or Remarks
• Serial/Product number must be indicated under the Detailed Description of Goods section on the commercial invoice
• Copy of Repair Contract included with all your export documentation

NOTE: Goods that are no longer under warranty for repair would have to pay any duties and taxes when the shipment returns to Canada.

Returning product after Repairs are Completed:

If your product has been repaired in Canada and is being returned back to the United States, then the following conditions must be met in order to obtain duty-free exemption:

• The words "REPAIR & RETURN" are stated on the commercial invoice under General Description or Remarks
• Value of the product INCLUDING the Cost of the Repair must be indicated under the Detailed Description of Goods section
• Original shipping docs or tracking number from when the item was first exported to the US

NOTE: If you don't have the original tracking information or documentation then the recipient may be charged duties and taxes on the shipment.

Sources:
https://www.cbp.gov/trade/nafta/guide-customs-procedures/effect-nafta/en-repairs-alterations
https://www.cbsa-asfc.gc.ca/publications/forms-formulaires/e15-eng.html

Temporary Imports

If goods are to be temporarily imported for use in the United States, there are 3 options you can exercise in order to avoid having to pay any import duties or taxes. Your goods must also qualify for temporary imports. More information here.

Each option has its pros and cons. Regardless, each of the following methods requires you to complete a Commercial Invoice (CI).

In addition to 1 of the 3 items above, the following conditions must also be met:

• the goods leave the United States within one (1) year (potential extension available if you include a TIB)
• the goods remain in the same condition as they were imported.
• the words "Temporary Import/Not for Resale" are stated on the commercial invoice under General Description.
• the words "Temporary Import" and the anticipated return date are stated on the commercial invoice under the Detail Description of Goods (for all applicable items)
• customs broker selected can clear goods of temporary nature
• include the original tracking number and the import date if the product is returning

NOTE: If the above conditions are not followed, duties and taxes will be charged as though the goods have been imported permanently.

Sources:
https://www.cbp.gov/trade/programs-administration/entry-summary/ata-carnet-faqs
https://www.cbp.gov/trade/programs-administration/entry-summary-and-post-release-processes/temporary-importation-under-bond

Permanent/Sold Goods

All products sold that enter the United States (US) are subject to duties unless they fall under the North American Free Trade Agreement (NAFTA). The NAFTA agreement was designed to improve trade between Canada, Mexico, and the United States and is designed to reduce or eliminate Duties on a number of different items.

Thanks to NAFTA, the e-commerce industry continues to grow increasing jobs, wages, investment and reducing costs of such items as oil hence cheaper gas prices.

Sources:
https://www.cbp.gov/trade/basic-import-export
https://www.cbp.gov/trade/programs-administration/entry-summary/cbp-form-7501
http://www.naftanow.org/