Parties Involved:

• Canada Border Services Agency (CBSA)
• Canada Revenue Agency (CRA)
• Transport Canada
• Canadian Food Inspection Agency (CFIA)
• Customs Broker
• Carrier

Main Regulations:

• The aircraft must be registered
• Contact Civil Aviation to make sure your aircraft is eligible to be imported into Canada
• Make sure the “last state of registry” (in other words, the country from which you are importing) provides proof to Transport Canada that the aircraft is not on a foreign registry
• The aircraft must meet airworthiness requirements for importation into Canada
• Apply to Civil Aviation to get registration marks for your aircraft

Import Fundamentals:

• You will be acting as the Importer of Record. Therefore, you are the party ultimately responsible for the accuracy and completeness of the import declaration; as well as, the payment of applicable duties and taxes into Canada
• Duty and tax must be paid upon importation into Canada.
• The rate of duty is determined by the tariff of the commodity being imported, the value of the goods and, the origin of the goods.
• Certain import documentation is required to be presented to the border services officer at the port of entry.
• Your import may be subject to a customs review, inspection or audit prior to, or after the importation. Additional fees may be levied by the Government of Canada for these services.
• You are required to keep your import records for six years following the date of import and can be audited by Customs at any point during this time.