Australia and Canada grant each other preferential tariff rates on a limited range of goods agreed under the Canada-Australia Trade Agreement - CANATA, amended in 1973. As CANATA pre-dates the multilateral trading system, most of its provisions have been superseded by tariff reductions achieved by negotiation in the WTO.
Import tariffs
The majority of imported goods are subject to customs duties (imposed under the customs tariff) and the GST; these tariffs are collected by customs service at the time of import, and levied on the landed value of goods. Customs also collect anti-dumping and countervailing duties on a number of goods, which have been found to be sold under unfair conditions.
Goods imported into Canada may be subject to 1 of 11 separate tariff treatments, which Canadian Customs impose. Goods imported into Canada from Australia are subject to the Most-Favoured Nation – MFN, tariff. To use the benefits of a particular tariff treatment, imported products must also meet certification and direct shipment requirements. Country of origin markings are a requirement on many consumer and other goods. Failure to comply with the above regulation will result in products being refused entry.
Rules of origin are used to see if products qualify for a particular tariff treatment. Imported goods must be classified correctly to see if they are covered under the tariff schemes. To use the benefits of a particular tariff treatment, imported products must also meet certification and direct shipment requirements.
Non-tariff import barriers
Just about any products may be imported into Canada by anyone, subject to compliance with a number of conditions imposed by the federal and, sometimes, provincial government. The conditions may be:
1) Is entry of the item prohibited into Canada? For example, hate literature, pornography and other goods, which the Canadian Department of Foreign Affairs and International Trade keep out pursuant to international sanctions.
2) Is the item permitted in only under the authority of an import permit? Canada supervises importation of textiles and clothing, steel, wheat, barley and their products, supply-managed farm products (dairy, chicken, eggs, turkey), firearms and similar items, and a number of miscellaneous articles. Details of these goods can be found on the Import Control List.
3) Is the item subject to some privately certified norm? Examples are all electrical appliances and equipment that must be certified by the Canadian Standards Association before they can be sold in Canada.
4) Is there a local rule to comply with? For example, imports of liquor, wine and beer, which require prior authorisation from the appropriate liquor commission before Customs Canada will clear them.
Importing goods that are on the Import Control List to Canada for commercial (personal) purposes, is controlled by a number of quotas and import licences.
There are 6 categories of goods, which require import permits: animal and animal products; dairy products; other agricultural items; textile and textile products; clothing and accessories; miscellaneous.
The Export and Import Controls Bureau - EPD, of the Department of Foreign Affairs and International Trade is responsible for helping importers to clarify if import permits are required.
Import documentation: invoices (two copies of non-warehouse and three copies of warehouse document packages); Bill of lading (airway bill); certificate of origin.
There is also a Form A - General Preferential Tariff – GPT, certificate of origin. This is applicable to goods covered by the GPT. It is issued by an exporter in the country of origin.
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