In some cases, goods previously exported will potentially need to be returned to Canada. This could be due to customer issues with products, trade shows, demonstrations, temporary importations or other extenuating circumstances. These situations allow the importer to take advantage of either tariff 9813.00.00 or 9814.00.00 to alleviate customs duties and GST on the re-importation of the goods.

In order to be able to process the entry under the aforementioned tariffs, proof of export will need to be provided to have on file for CBSA, in the case of a potential audit. Failure to provide proof of export may result in the denial of relief of duties and/or taxes and potential contraventions resulting in AMPS penalties levied by CBSA.

By utilizing Near North Customs Brokers for both your import and export operations allow easy access to proof of export for any previous shipments through our SmartBorder program. This removes unnecessary administrative burdens from our clients, allowing them a peace of mind knowing that their shipments are completed efficiently and compliantly within Canada Customs regulations.

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