CN-410
Customs Notice (Mandatory HS
Requirement)
Effective May 1, 2002,
there will be new Mandatory HS
Requirements (Customs Notice,
CN-410) on certain commercial
shipments entering Canada. The
requirement of the correct
10-digit HS code on the
invoice (Commercial Invoice or
Canadian Customs Invoice) will
apply to all paper and
electronic RMD (Release on
Minimum Documentation) and
PARS (Prearrival Review
System) releases valued at
CAN$1,600 (US $1,009.76 as of
3/25/02) or more. The CCI form
will not change. The 10-digit
requirement will not apply to
the NAFTA Certificate of
Origin. Note:
Our observation is that this
change will impact more
frequent shippers rather than
those infrequent shippers.
- Ottawa, October 31, 2001
- Revenue Canada
This notice is for the
parties who import
commercial shipments into
Canada and the customs
staff involved in the
review of, and the
decision-making process
for, the importation of
commercial goods.
- Officials of the Canada
Customs and Revenue Agency
have determined that,
effective May 1, 2002, the
correct 10-digit HS code
will be required before
the release of certain
commercial shipments.
- This requirement applies
to all paper and
electronic RMD and PARS
releases valued at
CAN$1,600 (US $1,009.76 as
of 3/25/02) or more.
- Where more than one
commodity is included in
the shipment, the 10-digit
HS code has to reflect
either:
- the highest value
invoice line of the
shipment, or
- a reasonable
representation of the
goods within the
shipment.
- The term
"reasonable
representation" is
defined as a commodity
line that reflects the
true nature of the goods
contained in the shipment.
- The HS code must be
placed on the invoice line
of the commodity that
shows either the highest
value line or a reasonable
representation.
- When a multiple page
invoice is presented, the
HS code must also be shown
on the first page with a
notation indicating the
corresponding page and
line of the commodity to
which this HS code
applies, if this commodity
is not listed on the first
page.
- This HS code requirement
will not cause any change
to the Canada Customs
Invoice form presently
used by commercial
importers.
- Release of goods will be
delayed, if the 10-digit
HS code is not provided.
- There is no change to
existing release
situations where a
10-digit HS code is
currently required, i.e.,
machine release and other
government department
releases.
- Subsequent to the
release of goods, if it is
determined that an
incorrect 10-digit HS code
was provided, warnings and
penalty actions may be
applied.
Any questions or concerns
regarding this mandatory HS
requirement should be directed
to:
Commercial Re-engineering
Division
Major Project Design and
Development Directorate
8th floor, Vanguard Building
171 Slater Street
Ottawa ON K1A 0L5
Officers' names and telephone
numbers:
Brenda Wiseman (613) 957-1229
Rick Dale, Manager (613)
954-7077
For further information,
please visit: http://www.cbsa-asfc.gc.ca/E/pub/cm/cn410/README.html
Exporters can also call and
ask for a tariff officer at:
- Eastern office
506-636-5064
- Western office
204-983-3500
The customer's broker and
the Canadian importer would be
good sources for U.S.
exporters to obtain the
correct 10-digit Canada
Customs number.
As an alternative, you can
research your 10-digit
Canadian HS Classification at:
http://www.cbsa-asfc.gc.ca/
Please see our companion
documents pertaining to the
Canadian market:
