Guide On Exports And Imports
On this page Find out about the process of importing goods for personal use For an overview of importing goods for personal use such as motor vehicles or boats, or by mail/courier, see the segment. Find out about the process of importing or exporting for businesses For an overview of the commercial importing or exporting process for businesses, see the step-by-step guides on:.
If you are a doing business in Canada, you may need to register for the GST/HST. This means that:. You may need to charge, collect, and remit the GST/HST on your of property and services you make in Canada. You may need to file GST/HST returns on a regular basis. You may be able to claim (ITCs) to recover the GST/HST paid or payable on your purchases and operating expenses For more information, see. Find out how the GST/HST applies to imports and exports Different GST/HST rules apply for businesses that import or export goods or services.
Select the situation that applies to you to get more details. Imports Imports Most goods imported into Canada are subject to the federal GST, which is calculated at the rate of 5% of the duty-paid value of the shipment. This tax must be paid at time of entry and is collected at the border, unless the goods are going directly to a bonded warehouse. In this case, the GST is collected when the goods leave the warehouse and become eligible for sale in Canada. Several provinces have combined the GST with their provincial sales taxes on various categories of goods, thus creating a Harmonized Sales Tax (HST). On most commercial imports, however, only the federal (GST) portion of the HST is applied to the sale.
To know which supplies are GST/HST taxable and at which rate, see. Select the situation that applies to you to get more details. Find out how the GST/HST applies to imported goods Find out how the GST/HST applies to imported goods Goods you import into Canada are subject to the GST or the federal part of the HST, except for items specified as non-taxable importations. The GST/HST is calculated on the Canadian dollar value of the goods, including duty and excise tax, and is collected at the border at the same time as these duties and taxes.
The owner or importer of record is responsible for paying the GST/HST on imported goods. If you are for the GST/HST and you are the importer (the person who caused the goods to be imported into Canada), you may claim an (ITC) for the tax you paid on the imported goods, as long as you meet the requirement for claiming ITCs. In this section:. Non-taxable importations No tax applies to items specified as non-taxable importations.
Examples of non-taxable importations. During a business trip, a Prince Edward Island resident purchases a watch in Ontario for $10,000 plus $1,300 HST (5% is the federal part of the HST ($500) and 8% is the provincial part of the HST ($800)). When returning to Prince Edward Island, the Prince Edward Island resident would be required to self-assess tax on the $10,000 at the rate of 2% (the 10% Prince Edward Island provincial part of the HST less the 8% Ontario provincial part of the HST). Self-assessment of the provincial part of the HST If you are registered, the provincial part of the HST is payable when the goods are brought into a participating province. Enter this amount on line 405 of your GST/HST return.
You may be entitled to claim an ITC for the tax you self-assess on the goods depending on the percentage of use in your commercial activities. For more details on ITCs, see. If you are not registered for the GST/HST and have to self-assess the provincial part of the HST, use. Recovery of the provincial part of the HST You may be eligible to recover the provincial part of the HST on goods imported in a non-participating province, or imported in a participating province with a lower HST rate. For more information, see.
Find out how the GST/HST applies to imported services and intangible personal property Find out how the GST/HST apply to imported services and intangible personal property If you buy services (such as architectural services for a building in Canada) or (IPP) (such as the right to use a patent in Canada) from an unregistered person outside Canada, you do not pay the GST or the federal part of the HST if you acquire them to use at least 90% in your (100% in the case of a ). If you do not use the imported services or IPP at least 90% in your commercial activities, you have to report the GST or the federal part of the HST on line 405 of your GST/HST return and remit the tax directly to us. The tax is calculated on the amount you were charged for the service or IPP in Canadian dollars, and the tax is payable in the reporting period in which the amount for the service or the IPP was paid or became payable. If you are not registered for the GST/HST, you still have to pay tax on imported services or IPP.
Use, to remit the tax. The tax is due by the end of the month following the calendar month in which the amount for the services or IPP was paid or became payable. In this section:.
Imported services and IPP into a participating province If you are a resident in a, you may have to pay the provincial part of the HST if you buy services or IPP in a non-participating province and the following conditions apply:. the imported services or IPP are not used at least 90% in your commercial activities; and.
the services or IPP are for consumption, use, or more than 10% in the participating provinces. You may also have to self-assess the provincial part of the HST if you use, consume, or supply goods, services or IPP in a participating province with a higher HST rate than the participating province where you acquired them. You do not have to self-assess the provincial part of the HST if the tax payable from all amounts to be self-assessed in a calendar month is less than $25. You do not have to self-assess the provincial part of the HST if you are a registrant and the service or IPP is consumed, used, or supplied at least 90% in your commercial activities. For more information on the rules, and the formula for self-assessment for services and IPP, see. Self-assessment of the provincial part of the HST If you are registered, the provincial part of the HST is payable when the services or IPP are brought into a participating province.
Enter this amount on line 405 of your GST/HST return. If you are not registered for GST/HST and have to self-assess the provincial part of the HST, use. Exports Exports Goods and services that are normally subject to the GST/HST may be untaxed when exported from Canada.
In this case, they are referred to as “zero-rated” goods or services. Select the situation that applies to you to get more details. Find out how the GST/HST applies to exported goods Find out how the GST/HST applies to exported goods Generally, there are two ways for exported goods supplied in Canada to be zero-rated (taxed at 0%). A purchaser (other than a consumer) can apply for a rebate to recover the tax paid on qualifying goods (other than excisable goods, wine, and gasoline) exported from Canada. To qualify for the GST/HST rebate, the non-resident purchaser has to export the goods from Canada within 60 days of delivery, as well as meet other conditions. For more information, see,. A purchaser who is registered for GST/HST purposes can apply for authorization to issue an export certificate, which, when provided to the supplier, will cause the goods to be zero-rated.
For more information, see. Find out how the GST/HST applies to exported services. Notice to reader Under proposed changes, the supply of a service of rendering technical or customer support to individuals by means of telecommunications (for example, by telephone, email, or web chat) will generally be zero-rated for GST/HST purposes under certain conditions. This measure will apply to supplies made after Budget Day. For more information, see Exported Call Centre Services in the.
Find out how the GST/HST applies to exported services You do not charge the GST/HST on services you perform totally outside Canada, or on services that relate to situated outside Canada. Services, other than transportation services, that you perform on temporarily imported goods are.
The goods must be brought into Canada for the sole purpose of having the service performed on them and must be exported as soon as possible. Any parts supplied along with these services are also zero-rated. Zero-rating applies to eligible supplies of IPP (other than intellectual property) made after March 19, 2007, and to eligible supplies of IPP made on or before March 19, 2007, if GST/HST was neither charged nor collected. If you are a registrant who has made such supplies on or before March 19, 2007, and the Canada Revenue Agency has taken an amount into account in assessing your net tax for a reporting period as GST/HST that became collectible in respect of such supplies, you may be eligible for a refund of any resulting overpayment in respect of the supplies. See, for further information.
If you are a GST/HST registrant, you have to charge and the purchaser has to pay GST/HST on taxable supplies of IPP unless they are zero-rated or made outside Canada. Drop-shipment rules Drop-shipment rules A drop-shipment generally happens when a who is not registered for GST/HST acquires goods from a in Canada and tells the registrant to deliver the goods to another person in Canada. A drop-shipment also occurs when an unregistered non-resident contracts with a registrant in Canada to have certain commercial services performed on goods, and the registrant causes the goods to be delivered to another person in Canada or to a non-resident person for export. The drop-shipment rules generally relieve the non-resident (the supplier) who is not registered for GST/HST from paying tax.
An unregistered non-resident can take advantage of the drop-shipment rules where a GST/HST registrant sells goods to the unregistered non-resident or does commercial services-manufacturing, processing, inspecting, testing, repair, maintenance, or storage, on goods owned by the unregistered non-resident and then delivers them to a third party. The third party may be a customer of the non-resident or another resident who is taking possession of the goods for the purpose of performing additional work on them. In this section:. Drop-shipments to registered persons When a GST/HST transfers physical possession of your goods to a third party who is a GST/HST registrant, the consignee must issue a drop-shipment certificate to the registrant in order for tax not to apply to the supply of goods or commercial services from the GST/HST registrant to you.
Drop-shipment certificates ensure that consignees are aware of their potential GST/HST liability when another registrant transfers physical possession of your goods to them. By issuing the certificate, the consignees acknowledge that they are responsible for the GST/HST payable if they do not acquire the goods for consumption, use, or supply exclusively in the course of commercial activities, or if an unregistered person ultimately uses the goods in Canada.
For more information, see. We accept blanket drop-shipment certificates. These certificates cover more than one transfer of physical possession of goods from one registrant to another (the consignee). You buy radios from a registered supplier. You instruct the supplier to have the radios delivered to a registered inspector.
The inspector provides the supplier with a drop-shipment certificate. The supplier invoices you for the radios, but does not charge GST/HST. You instruct the inspector to deliver the radios to a registered customer. The customer provides the inspector with a drop-shipment certificate. The inspector invoices you for the inspection service, but does not charge GST/HST. You invoice the customer, and as an unregistered non-resident, you do not charge GST/HST. A valid drop-shipment certificate must contain the following information:.
the consignee's name and Business Number (BN);. the consignee has taken or will take physical possession of the goods;. the goods are acquired for the purpose of performing commercial services on them or that they are for the recipient's consumption, use, or supply; and. the consignee assumes liability to pay or remit any GST/HST that may become payable.
A registrant may become liable to account for tax on an unregistered 's goods upon taking physical possession of those goods. The liability does not come from issuing a drop-shipment certificate. It can only be avoided by not taking physical possession of the goods. To learn more how drop-shipment rules apply see the following: Transfer of goods to a carrier or warehouse A GST/HST transfers your goods to a or warehouse (bailee) and at the same time tells the bailee to transfer the goods to a third party. The registrant must obtain a drop-shipment certificate from the third party in order for tax not to apply to the supply of goods/commercial services from the GST/HST registrant to you. A GST/HST registrant transfers your goods to a warehouse and the warehouse operator is instructed under the agreement for the storage of the goods to store the goods.
The goods are stored until a third party purchaser is found, and the registrant is not required to charge tax on the sale of the goods to you. However, the registrant remains potentially liable for tax on the of the goods unless, at the time of the transfer of the goods to the third party, the registrant obtains a drop-shipment certificate from the third party. A GST/HST registrant transfers your goods to a warehouse and instructs the warehouse operator to release the goods to you. The registrant is regarded as transferring physical possession to you in Canada and the transaction is subject to GST/HST. If you plan to sell the goods to a registrant, and the goods will not leave Canada, in order not to pay tax to the first registrant, you can instruct the warehouse to issue a drop-shipment certificate to the registrant. When the certificate is issued, the warehouse operator becomes potentially liable for tax on the fair market value of the goods unless, at the time of the transfer of physical possession of the goods to a third party, the warehouse operator obtains a drop-shipment certificate from the third party. If a warehouse operator acts as the importer of record for goods you transfer to the warehouse and claims an for the of the goods, we consider the warehouse operator to have taken physical possession of the goods.
The warehouse operator has to pay GST/HST to us if and when physical possession of the goods is transferred to another person on your behalf, unless the warehouse operator obtains a drop-shipment certificate from the person to whom he or she transfers physical possession of the goods. Goods kept by registered suppliers When a GST/HST sells goods to you and transfers ownership, but not physical possession of the goods to you, the registrant does not charge GST/HST on the sale if the registrant keeps physical possession of the goods in order to do the following:. transfer physical possession of the goods to you, a subsequent owner, or another person designated by you or a subsequent owner; or. perform a commercial service on the goods for you or a subsequent owner.
The registrant assumes potential liability for the goods when physical possession of the goods is transferred to another person. The registrant is relieved of this liability when the registrant receives a drop-shipment certificate from the third party at the time physical possession is transferred. Goods subsequently exported A GST/HST does not charge GST/HST on the sale of goods and the of commercial services to an unregistered, if the registrant does the following:. transfers physical possession of the goods at a place in Canada to a person who will export the goods within a reasonable amount of time and the conditions for zero-rated exports are met.
transfers physical possession of the goods to a for export and delivery to a person outside Canada; or. transfers physical possession of the goods to a person at a place outside Canada. For more information go to,. Conditional sales contracts and sale-leaseback arrangements Normally, GST/HST would apply to the sale of goods by a to an unregistered where the registrant subsequently leases them back and the goods remain in Canada. However, under the drop-shipment rules, no GST/HST is charged. These rules also apply if the unregistered non-resident is purchasing the goods for the purpose of leasing them to another registrant in Canada.
In this situation, the second registrant must issue a drop-shipment certificate to the first registrant and will only be required to self-assess tax if the second registrant is acquiring the goods for use in non-commercial activities. When the drop-shipment rules do not apply The drop-shipment rules do not apply to common that take possession of goods for the sole purpose of shipping the goods.
In all cases, fees for shipping goods are subject to GST/HST. We consider the transfer of the goods to the carrier for transportation and delivery to another person to be a transfer of physical possession of the goods to the person to whom the goods are to be delivered. That person can choose to follow the drop-shipment rules. Drop-shipments to unregistered persons If you instruct a GST/HST to deliver goods in Canada to an unregistered such as a consumer, GST/HST is payable when the registrant delivers or transfers the goods to the recipient. GST/HST is as follows:.
Download your vehicle's Driver's Handbook as a PDF file now. Renault Eurodrive affiliates: CATO, afta, eNett, eway. Grand Scenic handbook [10.7 MB]. Renault scenic dynamique manual.
based on the of the goods, if the registrant transfers physical possession of the goods in Canada to you or to a third person; or. nil, if you provide the goods to a customer free of charge and the registrant transfers physical possession of the goods to the customer in Canada on your behalf. These rules also apply if a registered consignee does not issue a drop-shipment certificate to the GST/HST registrant. Export Distribution Centre Program Export Distribution Centre Program (EDCP) The Export Distribution Centre Program (EDCP) permits eligible export-oriented businesses that do not manufacture or produce goods and that add limited value to goods in the course of their processing or distribution activities to use an EDCP certificate to acquire or, without having to pay the GST/HST, most inventory, property to be added to other goods in the course of processing, and customers' goods on which processing services are provided.
For more information, see. Find out if you are eligible to apply for an authorization You can participate in the EDCP if all of the following apply:. You are a GST/HST.
This page provides a quick guide on export procedures for those who wish to export goods from Singapore. Exports In General Goods exported from Singapore are regulated under the Customs Act, the Regulation of Imports and Exports Act, the Strategic Goods (Control) Act, and other legislation by the relevant Competent Authorities (CAs). To export goods from Singapore, you are required to declare the goods to Singapore Customs.
Goods and Services Tax (GST) and duty are not levied on goods exported from Singapore. How to Export Your Goods? General Export Flowchart To account for the export of your goods (for example, from customs territory, zero-GST warehouse, licensed warehouse or goods imported under the Major Exporter Scheme to a free trade zone (FTZ) or exit checkpoint), please follow the steps below to obtain the relevant export permits and authorisation (if the goods are subject to control) from the relevant CAs. Do check if the goods you intend to export are controlled goods subject to restrictions by Competent Authorities (CAs) in Singapore. You may using the description of the goods, Harmonized System (HS) code or CA product code.
If the item is subject to control, you may check directly with the respective CAs on their licensing requirements. If you require advice on the full 8-digit of the product, you may apply for an at a fee of S$75 per product. Please note our classification rulings are only applicable for use within Singapore. You may:.
Appoint a to apply for Customs export permits on your behalf; or. Apply for Customs permits on your own or on behalf of your clients.
To do so, you will need to and All permit applications must be submitted electronically via TradeNet, which is accessible through:. TradeNet front-end solution from any, or. Each permit application typically costs S$2.88. If you are engaging a declaring agent, you may wish to check with your appointed agent on the charges involved in obtaining a permit. Approved permits are issued with a validity period.
You should ensure the validity of the permit presented for goods clearance. A) Documents Required for Containerised Cargo For containerised cargo, please produce the cargo with the approved Customs export permit and supporting documents such as invoice, packing list, Bill of Lading/Airway Bill, to the checkpoint officers if it is specified in the permit conditions or if the cargo is dutiable or controlled. Please have the permit number at the point of cargo lodgement for verification purposes. An example of conditions in the permit indicating this requirement: A2 The goods and this permit with invoices, BL/AWB, etc must be produced for Customs clearance / endorsement at a Free Trade Zone ‘Out’ Gate unless it is directed to the “Green Lane’ at the time of clearance. H1 The goods and this permit with invoices, BL/AWB, etc must be produced for Customs clearance / endorsement at Woodlands Checkpoint / Tuas Checkpoint. A3 The goods must be produced with this permit, invoices, BL/AWB, etc for Customs endorsement at an Airport Customs checkpoint or designated Customs office or station as required.
A Customs export permit is required to cover for:. Export of dutiable goods from licensed warehouses. Export of goods from bonded warehouses. Export of goods under the Temporary Export Scheme.
Import Export Company Websites
Re-export of goods previously imported under the Temporary Import Scheme b) Documents Required for Conventional Cargo For conventional cargo, please produce the approved Customs export permit and supporting documents such as invoice, packing list, Bill of Lading/Airway Bill, to the checkpoint officers if it is specified in the permit conditions or if the items are dutiable or controlled. Please also have the permit number at the point of cargo lodgement for verification purposes. An example of conditions in the permit indicating this requirement: A2 The goods and this permit with invoices, BL/AWB, etc must be produced for Customs clearance / endorsement at a Free Trade Zone ‘Out’ Gate unless it is directed to the “Green Lane’ at the time of clearance.
Basic Guide To Exporting Pdf
H1 The goods and this permit with invoices, BL/AWB, etc must be produced for Customs clearance / endorsement at Woodlands Checkpoint / Tuas Checkpoint. A3 The goods must be produced with this permit, invoices, BL/AWB, etc for Customs endorsement at an Airport Customs checkpoint or designated Customs office or station as required. A Customs export permit is required for:. Export of dutiable goods from licensed warehouses. Export of goods from bonded warehouses. Export of goods under the Temporary Export Scheme. Re-export of goods previously imported under the Temporary Import Scheme Please note that partial clearance is not allowed for goods departing Singapore via Woodlands and Tuas checkpoints.
Guide On Exports And Imports Of India
You should submit one permit application for each container or vehicle of cargo.