Customs entry preparation
Your customs broker classifies the goods using the correct HS tariff code, calculates applicable duty rates (based on origin country and commodity), and prepares the customs entry (B3 or RNS entry for ocean; B3 for air).
Customs Clearance
How to Clear Customs for Import Shipments in Canada
Every commercial import into Canada must clear CBSA. This guide explains the five-step customs clearance process, required documentation, and the role of a customs broker.
Clearing customs in Canada involves five steps: your customs broker prepares and transmits a customs entry to CBSA, CBSA assesses the entry (and may examine the shipment), releases it, and duties and taxes are paid. Most shipments with complete documentation are released within hours. A licensed customs broker handles the process on your behalf.
Last reviewed: July 20, 2026 · Reviewed by Ezcustoms Inc., licensed CBSA customs broker
The Process
Five steps to clear customs in Canada
Entry transmission to CBSA
The customs entry is transmitted electronically to CBSA via EDI (Electronic Data Interchange). For Release Prior to Payment (RPP) clients, goods can be released before duties are paid.
CBSA assessment
CBSA reviews the entry. The majority of shipments receive an automated release. Some are flagged for documentary review (K9) or physical examination (container stripped and inspected).
Release
Once CBSA releases the shipment, the carrier can deliver to your warehouse or drayage depot. A Release Notification System (RNS) message confirms release status.
Duty and tax payment
Duties, taxes (5% GST on import value), and any applicable excise taxes are due after release. Under CARM, importers with an RPP account can pay on a bi-monthly billing cycle.
Documentation
What documents does CBSA require?
Commercial invoice
Must include: seller and buyer name/address, accurate goods description, HS code (if known), quantity, unit price, currency, Incoterms, and country of origin.
Packing list
Itemizes cartons, weights (gross and net), and dimensions. Must match the commercial invoice quantities.
Bill of lading / airway bill
The carrier's document of title for the shipment. Required for customs entry — the broker needs the B/L or AWB number to file.
Certificates and permits (if applicable)
CFIA permits, health certificates, dangerous goods declarations, or other documents required for regulated commodity types.
Customs Brokerage
How Ezcustoms handles clearance for Eztrans clients
Ezcustoms Inc. is a licensed CBSA customs broker and the brokerage affiliate of Eztrans Logistics.
For every Eztrans shipment, Ezcustoms assigns the correct HS tariff code, calculates duties and taxes, prepares and transmits the customs entry, monitors CBSA release, and coordinates with our operations team for post-clearance delivery. Clients with CARM accounts and RPP status benefit from deferred duty payment on a bi-monthly billing cycle.
Step by Step
A closer look at each stage of clearance
The five-step summary above covers the core flow. Here is what happens in more detail at each stage, from before the goods arrive through to after they are released.
Pre-arrival document and data submission
Required shipment data and supporting documents are submitted to CBSA electronically before the goods arrive in Canada, so the entry can begin moving through review ahead of the shipment's physical arrival at the border.
Tariff classification and applicable treatment
Every commercial good is assigned an HS tariff classification, which determines the applicable duty rate. The tariff treatment that applies can also depend on whether the goods qualify for a preferential rate under a trade agreement, based on where and how they were produced.
Calculating duties and taxes owed
With classification and origin established, the applicable duties, taxes, and any other charges are calculated based on the declared value of the goods, the tariff treatment that applies, and the nature of the commodity itself.
CBSA review, examination, or hold
CBSA reviews the submitted entry and its supporting documentation. Many entries proceed without further action, while others are flagged for a documentary review or a physical examination before the shipment can be released.
Release of the goods
Once CBSA is satisfied that the entry is complete and accurate, and any examination requirements have been resolved, the shipment is released and can continue on to its final destination.
Post-release recordkeeping and audit exposure
Release is not necessarily the end of CBSA's interest in a transaction. Importers are generally expected to retain records connected to their import transactions, since CBSA can carry out a verification or audit of a transaction after the goods have already cleared.
Documentation
Why these documents matter
Beyond simply having the right paperwork, each document plays a specific role in how your entry is classified, valued, and reviewed.
Every customs entry relies on a core set of supporting documents. The commercial invoice identifies the buyer, seller, and the goods being shipped, and underpins both tariff classification and valuation. The packing list itemizes exactly what is in each carton or pallet, letting CBSA reconcile the physical shipment against what is declared. The bill of lading or air waybill is the carrier's document of title and confirms how and by whom the goods moved. If preferential tariff treatment is being claimed under a trade agreement, a certificate of origin is generally needed to support that claim, since the reduced or eliminated duty rate depends on demonstrating that the goods qualify as originating under the relevant agreement's rules.
Examination
Why a shipment might be held for examination
A hold is a routine part of the compliance system, not necessarily a sign that anything is wrong with your shipment.
Not every shipment moves straight through to release. A hold for examination does not necessarily mean something is wrong — it can reflect any of several routine factors. Incomplete or inconsistent documentation, such as a description that does not clearly match what is actually in the shipment, is one common trigger. Questions about how goods have been classified for tariff purposes, or about the declared value, can also prompt a closer look. CBSA also uses risk-based and random selection as part of its broader compliance verification approach, meaning some shipments are chosen for examination independent of anything specific to that particular entry.
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FAQ
Customs Clearance Canada — Frequently Asked Questions
Clear answers for Canadian importers evaluating freight forwarding, China–Canada shipping, and integrated logistics options.
How long does customs clearance take in Canada?
Most commercial shipments are released within a few hours of the customs entry being filed — provided documentation is complete and the shipment is not selected for examination. Examinations can add 1–5 business days depending on the inspection type.
What documents are required for customs clearance in Canada?
Standard documents: commercial invoice (with accurate description, quantity, unit price, and country of origin), packing list, bill of lading or airway bill, and the customs entry prepared by your broker. Additional documents may be required for regulated goods.
What triggers a CBSA examination?
CBSA uses risk-based targeting to select shipments for examination. Factors include importer compliance history, commodity type, country of origin, and random selection. Inaccurate or vague cargo descriptions increase examination risk.
How does a customs broker help with clearance?
A licensed customs broker classifies your goods with the correct HS code, calculates applicable duties and taxes, prepares and transmits the customs entry to CBSA, responds to CBSA queries, and coordinates release and delivery. Eztrans clients work with Ezcustoms for integrated brokerage.
Need help clearing customs in Canada?
Eztrans and Ezcustoms manage customs entry filing, duty calculation, and CBSA compliance for every shipment. Contact us to discuss your import.