Bill of Lading
Requirements for International Bills of Lading:
- Prepare a legible form consistent with the information on the Canada
Customs Invoice or Commercial Invoice (if the value is under $1,600.00
- Indicate the type of clearance (Border or In-Bond) 'preferred' by
the shipper, or 'requested' by the consignee, in the body of the bill
of lading. See the back page for explanations of 'Border' and 'In-Bond'
- Indicate the name of the Customs Broker or their appointed agents
at either the Frontier Port or Inland Customs/Sufferance Warehouse
Canada Customs Invoice
Requirements for completing the Canada Customs Invoices:
- Make the "Marks and Numbers" consistent with the Bill of Lading.
Example 2 skids, 4 boxes or 6 bundles S.T.C. (said to contain) 100 pcs
- The original documents are not necessary, but should be used wherever
possible to accompany the freight from point of pick-up to the point
of customs clearance
- Commercial Invoice can replace the C.C.I. if the value of the shipment
is less than $1,600.00 Canadian Funds, but one of the two must be available
for the broker
Certificate of Origin
Requirements on N.A.F.T.A. Exporter's Certificates of Origin:
- To ensure the broker applies the correct rate of duty, in accordance
with the North American Free Trade Agreement (N.A.F.T.A.), you must
include Certificates of Origin. If the certificates are missing, the
highest rates may apply to each consignment
- Shipments of certain materials require additional documentation
(i.e. textiles or steel permits). Emissions Control CSA Association
Certificates must accompany these shipments
- Remember! Food and Drug Inspections are done during regular business
hours and blanket permit numbers are usually required by Agriculture
Canada. Appointments must be made by the broker and/or carriers
- All damages or shortages must be noted on the delivery receipt at
time of delivery. Notations such as Subject to Inspection, Subject to
Verification, Possible Damage and/or Shortage are not acceptable.
- Concealed damaged and/or claims for damages not noted at time of
delivery may be disallowed.
- Contact your local Quik
X service centre within 48 hours of delivery to arrange for an Inspection.
- All packaging must be available for inspection
- Inspection report is not a claim nor an intent to claim notice
- After the inspection is completed, please complete the Standard
Claim Form and attach all relevant documentation. Note: ALL claimed
amounts must have documents to support such amounts.
- All claims or intents must be received in writing within 60 days
from the date of delivery, or in the event of a total loss of shipment,
9 months from the date of shipment. Claims for total loss of shipment
must include a statement from the consignee certifying that the claimed
items have not been received from any other source
- The carrier is not required to pay GST or HST
- All salvage must be retained for inspection and/or until claim has
been settled. Failure to have salvage available may result in default
- If filing more than one claim, please issue a separate claim and
documents for each shipment
- Payment of freight charges must be received before any claim can
be processed. Freight claims are not to be deducted from freight invoices
- Claims may be delayed if incomplete documentation is submitted.
Submit all claims to:
5425 Dixie Road,
As you are no doubt aware, the provinces of British Columbia and Ontario
are both restructuring the application of their provincial sales tax regimes
effective July 1, 2010. Both provinces are adopting a “Harmonized Sales
Tax"ť (HST) whereby the prevailing provincial sales tax will be added to
the Federal Goods and Services Tax and the combined total will be assessed
as ONE tax where applicable. Generally, this new “Harmonized Tax"ť will
apply to a much broader base of products and services that are purchased.
Many “services"ť which were previously exempt from the application of provincial
sales taxes in either British Columbia or Ontario will now be subject to
the new Harmonized Taxes; transportation freight charges is one such affected
The introduction of these two new Harmonized Sales Taxes which have different
tax rates has compounded the confusion that already existed with the application
of taxes in our industry. This is especially true when goods are being shipped
between provinces/territories that have differing tax rates and structures.
But generally speaking, when freight is being shipped between different
jurisdictions it is the tax structure at the destination of the shipment
that determines which tax rate is to apply.
We have attempted to simplify the applicable tax application in the accompanying
chart. To determine the correct sales tax that will apply to a shipment
within Canada, locate the origin province in the far left column of the
chart, then locate the destination province along the top row of the chart.
Where these intersect you will find the applicable sales tax application
for the freight charges on the shipment. There is a legend at the bottom
of the chart that will further explain the tax application.
Please note that there have been no changes to the tax structures that
apply on goods moving directly to or from a foreign country including United
States. These shipments are still “zero rated"ť meaning that they are exempt
from the application of all current sales taxes.