Importing Truck Tires into Canada: What Buyers Should Check

If your business buys truck tires or truck parts from a supplier outside Canada, you will usually be the importer. This guide is a checklist of what to look at, following the steps in the Canada Border Services Agency’s (CBSA) own Guide to importing commercial goods into Canada. It does not replace that guide, a customs broker, or legal advice, and it gives no duty rates: rules, rates and measures change, so confirm each point with the CBSA.

The CBSA’s steps at a glance

The CBSA’s guide is organized in these sections: who should use the guide; gather information about the goods; select the duties and taxes that apply; set up your business to import; ship and report goods; release, account and pay duties and taxes; and make changes after accounting. It ends with a checklist and a section on compliance matters.

1. Gather information about the goods

The guide’s second step is to determine whether the goods can legally enter Canada and to collect the required information. For tires, ask your supplier for the exact product details (brand, size, load range and the markings described in how to read a truck tire sidewall).

Some goods are also subject to other departments’ requirements, which the CBSA enforces on their behalf. The CBSA’s “Other government import requirements” page lists Transport Canada under “Vehicles and tires”. That page was last modified in 2016, so ask Transport Canada directly what applies to the tires and parts you plan to import.

2. Select the duties and taxes that apply

Step three is finding the correct tariff classification and the value for duty of the goods, which are used to calculate duties and taxes. The CBSA site has the Canadian Customs Tariff, a guide to establishing the value for duty, and a way to request a ruling on tariff classification.

Origin matters. The CBSA says two elements set the duty rate: the origin of the goods and the tariff classification. Origin follows the rules of origin and depends on where the goods were produced, not simply where they were shipped from. Zero or reduced duty rates apply only to countries that have a Canadian trade agreement, the importer needs valid proof of origin when preferential treatment is claimed, and the burden of proof rests on the importer. The CBSA also says importers must keep records for six years. Ask your supplier where each product was made, since that can differ from the port it ships from.

Trade measures. The CBSA publishes a page on “Trade and anti-dumping measures in force”. Check whether any measure applies to the products you are buying.

3. Set up your business to import

Step four is registering in the CBSA Assessment and Revenue Management (CARM) system. Allow time for this before your first shipment.

4. Ship and report goods

Step five is identifying your shipping method and the port of entry. The CBSA lists highway, marine, rail, air and courier as transport modes.

5. Release, account and pay

Step six is making a formal declaration so the goods are released from customs control, and paying duties and taxes. You can use a customs broker, but you do not have to. According to the CBSA, importers may prepare and submit their own release and accounting documents. Only a licensed customs broker may account for goods and pay duties as an importer’s agent, and the importer remains ultimately responsible for the accounting documentation, the duties and taxes, and the accuracy and completeness of the transaction.

6. After the goods are accounted for

Step seven covers making corrections, or being notified when the CBSA makes adjustments. Keep your records and supplier documents organized.

A short checklist

• Confirm the requirements for tires and parts with Transport Canada and the CBSA.
• Decide who will act as your customs broker, if you use one.
• Register in CARM.
• Ask your supplier for the product details, the country where each product was produced, and the commercial invoice details.
• Check the tariff classification, the value for duty, and any trade measures in force.
• Plan the port of entry and delivery.

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