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Review of Items

Key Elements

Cross-border Emphasis Required

Importing goods into Canada Tariff classification Tariff treatment Tariff assessment “Country of origin” markings Penalties for customer non-compliance Voluntary disclosure Border security and transport Import and export controls

Checklist

To recap, the legal considerations your company should take into account as it em- barks on an e-commerce program that involves importation of products into Canada are, as in Table 7.1.

Table 7.1: Key Elements and Cross-border Checklist

Visa e-commerce cross-border handbook for U.S. retailers

Copyright 2010 Visa. All rights reserved.

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