Imports Remission Order in the importing process

Courier Imports Remission Order in the importing Process steps:

1. As defined in the Courier Imports Remission Order (CIRO) “courier” means “a commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported by mail.” In this order, “courier” thus includes all common commercial carriers, regardless of mode of transport, including freight forwarders.

2. With certain exceptions as set out in paragraphs 5 and 6 below, the CIRO applies to goods transported into Canada by a courier that satisfies the requirements set out in paragraphs 3 and 4 below.

3. In respect of imported goods, other than goods imported from Mexico or the United States, that are transported into Canada by courier: when the value for duty does not exceed CAD$20 per shipment, these goods are non-taxable under the Goods and Services Tax/Harmonized Sales Tax (GST/HST) under Schedule VII to the Excise tax Act  and are granted remission of all customs duties, excise taxes, and provincial sales taxes (PST).

4. In order for courier shipments to receive the benefit of the CIRO, or the benefit of non-taxable status under Schedule VII to the Excise Tax Act, the total shipment must be subject to a single transaction. It is not acceptable to divide a shipment into several packages so that individual shipments have a value for duty below the thresholds prescribed in the CIRO.

5. Where the value for duty of the shipment exceeds the thresholds outlined in CIRO, customs duties are applicable to the entire value of the shipment in accordance with the Customs tariff.