Customs Export Procedure

Overview

The University of Alberta provides a central Customs service for all University faculties, departments and units. The Customs Division is responsible for establishing and maintaining the University of Alberta’s Customs Compliance Plan in an effort to ensure all University export transactions are compliant with applicable Canadian legislation.

The role of the Customs Division in relation to exports is to provide advice and guidance to all individuals or departments shipping or carrying goods to locations outside of Canada.

Purpose

- Ensure export permits for goods controlled or regulated by various Canadian government agencies are in the possession of the University of Alberta.

- Provide information and guidance to University faculties, departments and researchers regarding the documentary requirements necessary to ship goods out of Canada.

- Minimize and eliminate any potential areas of non-compliance and penalties within the Administrative Monetary Penalty System (AMPS) and other government agency regulations.

- Reduce and eliminate unnecessary re-import duties and taxes on goods temporarily shipped out of Canada.

PROCEDURE

When shipping or carrying University owned goods out of Canada, the following steps should be taken:

1. ITEMIZE GOODS

Before packaging the goods for shipping, prepare a list of all the goods to either be shipped from or carried out of Canada. The required information concerning the goods is:

a. Specific and detailed description of each item, including how the item is used

b. Model/serial numbers, part numbers, University tag numbers of each item

c. Country of manufacture of each item

d. The value (fair market value) and currency of each item

2. COMPLETE AN “OFF-CAMPUS EQUIPMENT FORM” – if being “carried” out of Country

3. EXPORT PERMITS

a. Determine if the goods to be exported require an export permit or if the intended recipient in the foreign destination requires an import permit in his/her country (see Customs Permit Procedure).

b. Apply to the appropriate Canadian government agency issuing export permits

c. Once the export permit has been issued and obtained, maintain the original within the originating University department and forward a copy to the Customs Division

4. SHIPPING FORM

a. If goods are being shipped via a courier or freight company, prepare a “Shipping Form”. In particular, the section relating to items leaving Canada, must be filled out:

i. Shipments to the United States should include the recipient company’s IRS, EIN or Federal Identification Number

ii. If only one item is being shipped, the details may be typed into the Shipping Form

iii. If multiple items are being shipped, the itemized list may be attached

iv. Indicate the reason for sending the shipment (i.e. sold to consignee, return to supplier for repair)

b. If goods are to accompany a University employee on his/her trip outside of Canada, a written request to the SMS Shipping Office for customs documents should be made at least 3 weeks prior to the intended travel date

5. SHIPPING THE GOODS

a. When the shipment is ready to leave the University campus the following should be sent to SMS Central Shipping:

i. the sealed and addressed carton or package containing the goods to leave Canada

ii. the completed Shipping Form

iii. the completed and authorized Off-Campus Equipment form (if applicable)

iv. any export permits, licenses or dangerous goods documents as required

b. Using the information provided on the Shipping Form, the SMS Shipping office will process:

i. the bill of lading through the courier or freight company

ii. the Commercial Invoice or formal B13A Export Declaration as required

6. DOCUMENT RETENTION

a. Documents to be retained by the Faculty, Department or Unit:

i. export permit (if applicable)

ii. Off-Campus Equipment form

iii. copy of the shipping form

b. Documents to be retained centrally by Shipping/Customs Division:

i. copy of the shipping form

ii. carrier/courier’s bill of lading

iii. commercial invoice or B13A Export Declaration

DEFINITIONS

FORMS

Off-Campus Equipment Form

Shipping Form

RELATED LINKS

PUBLISHED PROCEDURES OF THE PARENT POLICY