Canada Customs Invoice – Form CI1
CANADA CUSTOMS INVOICE REQUIREMENTS
This purpose of this post is to detail the invoice requirements for Customs.
For almost all commercial shipments coming into Canada, Customs usually requires, in English or French, one of the following as per customs d memorandum D1-4-1:
(a) a commercial invoice prepared by any means
(typed, handwritten, or computer prepared) giving all
the information listed in Appendix A;
(b) a commercial invoice prepared by any means
indicating the buyer and seller of the goods, the price
paid or payable, and an accurate description including
the quantity of goods in the shipment, together with
Form CI1, Canada Customs Invoice, giving the
remaining information listed in Appendix A; or
(c) a fully completed Canada Customs Invoice (link to form)
Be aware that the CBSA is in charge of confirming the accuracy regarding
the information presented and, if required, to commence enforcement
and investigative actions. In order to perform this role, the Customs needs to
review all the relevant documentation.
The commercial invoice is the primary document
the CBSA is reliant on to function as proof.
In the occassion an importer or broker provides
incorrect facts or perhaps fails to supply supporting
paperwork as required, Customs might possibly not permit the
release of a shipment pending the presentation of supporting documentation. In
these kinds of situations, the CBSA can requires that the
exporter prepare a commercial invoice or Form CI1(Canada Customs Invoice)
before facilitating release.
Also be forewarned that the CBSA will not review or approve commercial
invoices or privately printed customs invoices. It is the
responsibility of the importer or owner to ensure that all the
information in the fields on the Canada Customs Invoice is provided to the CBSA
(Directly from the Customs D Memorandum)
Below is a brief description of how to complete each required field on Form CI1, Canada Customs Invoice, or a
commercial invoice. The field name as shown on Form CI1 is in bold face, with similar commercial terms in parenthesis for
1 Vendor – (seller, sold by, remit to, consignor, shipper) – Indicate the name and address of:
(a) the person selling the goods to the purchaser; or
(b) the person consigning the goods to Canada.
2 Date of direct shipment to Canada – Indicate the date the goods began their continuous journey
3 Other references – Use to record other useful information (e.g., the commercial invoice number,
the purchaser’s order number).
4 Consignee – (ship to, deliver to) – Indicate the name and address of the person (company) in
Canada to whom the goods are shipped.
5 Purchaser’s name and address – (sold to, buyer) – The person to whom the goods are sold by
6 Country of transhipment – The country through which the goods were shipped in transit to
Canada under customs control.
7 Country of origin of goods – The country of origin of invoiced goods is the country where the
goods are grown, produced, or manufactured. Each manufactured article on the invoice must have
been significantly transformed in the country specified as the country of origin to its present form
ready for export to Canada. Certain operations such as packaging, splitting, and sorting may not
be considered as sufficient operations to confer origin.
Note: The origin of goods as applied to the assignment of tariff treatment is dealt with in
Memorandum D11-4-2, Proof of Origin.
8 Transportation: Give mode and place of direct shipment to Canada – Indicate the mode of
transportation and the place from which the goods began their uninterrupted journey to Canada.
9 Conditions of sale and terms of payment – Describe the terms and the conditions agreed upon
by the vendor and the purchaser.
10 Currency of settlement – Indicate the currency in which the vendor’s demand for payment is
11 Number of packages – Indicate the number of packages.
12 Specification of commodities – The following information must be provided:
(a) Kind of packages – Indicate the kind of packages (e.g., cases, cartons).
(b) Marks and numbers – Indicate the descriptive marks and numbers imprinted on the
packaged goods. The marks and numbers must be legibly placed on the outside of all packaged
goods if possible. However, the following classes of shipments do not require marks and
(1) shipments forwarded by parcel post;
(2) goods shipped in bulk, that are not packaged, but merely wire-bound, tagged, or fastened
together in lots. However, the number of pieces, bundles, bushels, etc., must be shown on the
Memorandum D1-4-1 October 10, 2008 4
(3) agricultural equipment and machinery, or machinery parts, when shipped loose.
However, when in packages, the invoices must show the numbers and descriptions of same.
(c) General description and characteristics – Give, in general terms, a description of the
merchandise (e.g., textiles, auto parts) and show a proper identifying description in commercial
terms (i.e., style or code numbers, size, and dimensions) as known in the country of production or
exportation. The condition of the goods, if other than new, must be given on the invoice, and, if
applicable, the following information shown:
(1) other than prime quality goods;
(3) job lots;
(5) discontinued lines;
(6) obsolete goods; and
(7) used goods.
13 Quantity – Indicate the quantity of each item included in the description field in the appropriate
unit of measure.
14 Unit price – (price per article, item amount) – Provide a value in the currency of settlement (as
defined under Field 10) for each item described in the description field.
15 Total – Indicate the price paid or payable in the currency of settlement (as defined under Field 10)
for the number of items recorded in the quantity field when they were sold by the vendor to the
purchaser. Where there is no price paid or payable for the items recorded in the description field,
N/A should be indicated.
16 Total weight – Show both net and gross weight.
17 Invoice total – (total value, pay this amount) – The total price paid or payable for goods
described on the invoice or on the continuation sheet if used.
19 Exporter’s name and address – Indicate the name and address of the person or organization
shipping the goods to the consignee/purchaser.
20 Originator – Where the invoice is completed on behalf of a company, the company’s name and
address must be indicated. The name of the person completing the invoice may also be indicated.
Invoices completed on behalf of individuals must indicate the name and address of the person
completing the invoice. This field may be left blank if this information is provided elsewhere on
21 CBSA ruling – Give the number and date of any CBSA ruling applicable to the shipment.
22-25 Indicate the currency used when Field 23 or 24 is applicable. The actual completion of Fields 22
to 25 is self-explanatory with the exception of export packing. The amount of export packing
must be indicated if additional packing was required solely for the overseas transportation of
goods. Detailed information on the remaining sub-components of these fields can be found in
Memorandum D13-4-7, Adjustments to the Price Paid or Payable (Customs Act, Section 48).
Memorandum D1-4-1 October 10, 2008 5
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