Service Information
Record-keeping requirements for imported commercial goods apply to resident and non-resident importers, including exporters abroad who ship commercial goods to themselves in Canada.
At a minimum, Canada Customs dictates that NRIs are required to keep all records (documents) relating to Canadian import transactions for a period of six years (meaning six years plus the current year) following the importation of the commercial goods.
These documents include: all records that relate to the origin, marking, purchase, importation, costs and value of the commercial goods; payment for the commercial goods; the sale or other disposal of the commercial goods in Canada; and any application for an advance ruling made under section 43.1 of the Customs Act in respect of the commercial goods. In addition to these requirements, the Imported Goods Records Regulations also require additional records be kept for various specific entities and in various scenarios.
Generally, an importer is required to maintain records at its place of business in Canada however, as an NRI, you may not maintain a place of business in Canada, but you can apply to CBSA for authorization permitting you maintain records in Canada through the use of a licensed customs broker. PF Collins offers this service to digitally record-keep your documents in a well-organized and easily accessible manner in the event of an audit. For more information on CBSA's BSF900: Agreement to maintain records elsewhere than the place of business in Canada, and to find the BSF900 application form, please visit the CBSA website here.