International Trade - Canada Customs Invoice

Commercial shipments into Canada, regardless of the mode of transportation, which are valued at over $1,200 (Canadian), are subject to duties and sales taxes. These shipments must be accompanied by a Canada Customs invoice that contains all of the information currently required by the Canadian Customs Agency. The form can be prepared by either the U.S. exporters or their agents. Since both the U.S. and Canada use the "Harmonized System of Classification," the language is very similar and therefore interpretation is not an issue.