Importing commercial goods by courier

Notice: Moratorium

The CBSA has placed a moratorium on applications for participation in the Courier Low Value Shipment Program effective , until further notice. For additional information regarding the moratorium please see Customs Notice 19-12.

In this section

Commercial goods are intended for any commercial, industrial, occupational, institutional or other similar use.

How does the Courier Low Value Shipment Program work?

Reporting, Accounting and the Courier Imports Remission Order


Couriers currently participating in the CLVS Program must provide a summarized cargo/release list which contains transactional shipment information (for all qualifying shipments on the conveyance. For additional information on the reporting requirements please see D17-4-0, Courier Low Value Shipment Program.


The accounting must be presented to the CBSA on a monthly consolidated B3 Canada Customs Coding Form. For additional information please see D17-1-10 Coding of Customs Accounting Documents, Appendix J.

The courier must provide the importer with a receipt containing details of the transaction as reported to the CBSA. This receipt must also include a breakdown of any applicable duties and/or taxes paid and the unique shipment identification number identified on the cargo release list For additional information, see D1-8-1, Licensing of Customs Brokers.

Goods ordered online and delivered to a consumer in Canada that are not intended for commercial, industrial, occupational, institutional or other like use, are casual in nature. Duties and/or taxes may apply to these shipments that are casual in nature.

For complete details on the CLVS Program, see Memorandum D17-4-0 and for commercial processing details see Memorandum D17-1-4 and Memorandum D17-1-5.

Courier Imports Remission Order

Under the Courier Imports Remission Order, imported goods having a value for duty not exceeding Can$20, 40 or 150 (conditions apply), may be duty and/or tax free (see Memorandum D8-2-16 for details).

Customs brokers and brokerage fees

The CBSA licenses customs brokers to carry out customs-related responsibilities on behalf of their clients. Importers may authorize a customs broker to report and account for goods and pay any applicable duties and/or taxes owed to the CBSA on their behalf.

A customs broker can facilitate the accounting of shipments based on the documentation supplied by the exporter, courier or importer.

A power of attorney must exist between the importer and the customs broker. This power of attorney authorizes the customs broker to present accounting documents and pay duties and taxes on the importer's behalf. By signing a power of attorney, the importer allows a customs broker to do business with the CBSA on their behalf.

See Memorandum D1-6-1 for details.

Claiming an adjustment for commercial importations

To apply for an adjustment to an accounting document for commercial goods, an importer or customs broker must prepare and submit Form B2, Canada Customs – Adjustment Request, to any CBSA office (see Memorandum D17-2-1 and Memorandum D11-6-3 for details).

Questions or concerns regarding brokerage, shipping and handling fees should be addressed directly with either your courier or customs broker.

For more information on refunds and adjustments, see Memorandum D6-2-6, Memorandum D6-2-3, Memorandum D6-2-4 and Memorandum D6-2-5.

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