加拿大海关发票要求3CCI_Inst

1MemorandumD1-4-1InBriefOttawa,July10,2000SUBJECTCANADACUSTOMSINVOICEREQUIREMENTS1.ThisMemorandumsupersedesMemorandumD1-4-1,CanadianCustomsInvoiceRequirements,datedApril14,1999.2.ThisMemorandumhasbeenrevisedtoreflecttheorganizationalchangeasaresultofthecreationoftheCanadaCustomsandRevenueAgencyonNovember1,1999.3.Pleaseberemindedthatthelowvalueshipment(LVS)amountwasincreasedonDecember1,1995,fromCAN$1,200toCAN$1,600.2MemorandumD1-4-1Ottawa,July10,2000SUBJECTCANADACUSTOMSINVOICEREQUIREMENTSThisMemorandumexplainsthecustomsinvoicerequirementsforcommercialgoodsimportedintoCanada.LegislationFortheRegulationsgoverningtheguidelinesandgeneralinformationcontainedinthisMemorandum,refertoMemorandumD17-1-0,AccountingforImportedGoodsandPaymentofDutiesRegulations.GUIDELINESANDGENERALINFORMATION1.ThisMemorandumoutlinestheinvoicerequirementsforCustomsAutomatedDataExchange(CADEX)participantstopresentaspartoftheinterimaccountingdocumentsforreleaseonminimumdocumentation(RMD).Non-participantsmustmeettheserequirementsatthetimeoffinalaccountingasexplainedinMemorandumD17-1-5,ImportingCommercialGoods,andMemorandumD17-1-1,DocumentationRequirementsforCommercialShipments.2.ForallcommercialshipmentsenteringCanada,exceptthosedescribedinparagraph5,theCanadaCustomsandRevenueAgency(CCRA)requiresoneofthefollowingineitherEnglishorFrench:(a)acommercialinvoicepreparedbyanymeans(typed,handwritten,orcomputerprepared)givingalltheinformationlistedinAppendixA;(b)acommercialinvoicepreparedbyanymeansindicatingthebuyerandsellerofthegoods,thepricepaidorpayable,andanaccuratedescriptionincludingthequantityofgoodsintheshipment,togetherwithFormCI1,CanadaCustomsInvoice,givingtheremaininginformationlistedinAppendixA;or(c)afullycompletedFormCI1(asampleisshowninAppendixB).3.Theexporter,importerorowner,ortheiragentmayprepareFormCI1inthecasesdescribedinparagraphs2(b)and(c),subjecttotheprovisionsofparagraphs6to9.4.Otherthandescribedinparagraph2(b),theexporter,importerorowner,ortheiragentcanaddtheinformationrequiredinfield6,andinfields23to25ofthecommercialinvoice(seeAppendixA).5.CommercialinvoicesorotherdocumentsvalidatingtheinformationprovidedontheinvoicescanbeusedtosupportthedeclaredvalueofcommercialgoodsenteringCanadaif:(a)thevalueofthegoodsislessthanCAN$1,600;(b)thevalueofCanadiangoodsbeingreturnedhasbeenincreasedbylessthanCAN$1,600;(c)thegoodsqualifyforunconditionalduty-freeentry(notincludingcaseswhereentryiscontingentonenduse)regardlessofthesellingprice.Goodssubjecttodutyatspecifictimesoftheyearcannotbeconsideredunconditionallyexempt;or3(d)thegoodsqualifyforthebenefitofclassificationNo.9954.00.00.00or9957.00.00.00(specialclassificationprovisions),orclassificationNo.9810.00.00.00inthescheduletotheCustomsTariff.6.Theimporterorowner,oragentisresponsibleforaccuratelysubmittingtheinformationusedtodeterminethevaluefordutyofimportedgoods.However,theCCRAisresponsibleforverifyingtheaccuracyofthedatasubmittedand,ifnecessary,tobeginenforcementandinvestigativeactivities.Todothis,theCCRAneedstoreviewallrelevantdocumentation.Theavailabilityofthedocumentationatthetimeoffinalaccountingmaysignificantlyaffectthenatureandextentoftheverification,enforcement,andinvestigativeactivitiesundertakenbytheCCRA.7.AlthoughtheCCRAiswillingtoacceptimporterorownerprepareddocumentationtoassistinobtainingreleaseofcommercialshipments,supportingevidencemaybenecessary.ThecommercialinvoiceisthemaindocumenttheCCRAreliesontoprovidethisevidence.8.Theimporterorowner,oragentisallowedsevendaysfromthedateoftherequesttoprovidetherequiredsupportingdocumentationtotheCCRA.ThistimeperiodmaybeextendedatthediscretionoftheRegionalDirectorofthecustomsofficeintheregionmakingtherequest.9.Whenanimporterorowner,oragenthassubmittedinaccurateinformationorhasfailedtoprovidesupportingdocumentationasrequested,theCCRAmaywithholdreleasependingreceiptofsupportingdocumentation.Onsuchoccasions,theCCRAnormallyrequiresthattheexporteroragentprepareacommercialinvoiceorFormCI1beforeauthorizingrelease.10.TheCCRAwillnotrevieworapprovecommercialinvoicesorprivatelyprintedcustomsinvoices.ItistheresponsibilityoftheimporterorownertoensurethatalltheinformationlistedinAppendixAisprovidedtocustomsatthetimeoffinalaccounting(orinterimaccountinginthecaseofCADEXparticipants).11.TheCCRArequirestwocopiesofthenon-warehousedocumentsandthreecopiesofthewarehousedocuments.Theimporterorowneralsorequiresonecopyforhisorherrecords.(ForCADEXparticipants,theCCRArequiresthreecopiesofthenon-warehouseinvoicedocuments.)12.FormCI1,CanadaCustomsInvoice,isavailableatcustomsofficesoronoursiteat–(seller,soldby,remitto,consignor,shipper)–Indicatethenameandaddressof:(a)thepersonsellingthegoodstothepurchaser;or(b)thepersonconsigningthegoodstoCanada.