The Customs Act and its respective regulations, identifies the legal requirements specific to the importation and exportation of goods into and out of Canada. Recent changes to the Act have shifted the responsibility for trade compliance on the “importer of record” such that all goods shipped by vendors across the Canadian border destined for York University (the importer of record) requires greater due diligence on the part of all University members involved in the acquisition of such goods.
Click here for Instructions for the York Community with regards to importing goods from the United States or international destinations.
Click here for Instructions for Vendors with regards to importing goods from the United States or international destinations.
- What is York University’s role?
- What does “importer of record” mean?
- How is the customs clearance process coordinated?
- Who is York University’s Customs Broker?
- What fees apply?
- Why is the process relevant to York University community members?
- What is AMPS?
- Who is not covered by this requirement?
What is York University’s role?
York University is the “importer of record” for shipments coming into Canada.
What does “importer of record” mean?
York University is the legal entity claiming responsibility for the entrance of foreign goods into Canada. As the “importer of record” York is ultimately responsible for guaranteeing that imported goods comply with laws and regulations, and for paying the assessed import duties and other taxes on those goods to the Canadian government.
How is the customs clearance process coordinated?
To ensure that York meets its obligations under the Customs Act, the University engages the services of a licensed customs broker who acts as an intermediary between the transportation provider, the Canadian Border Services Agency and the University.
To facilitate this process on behalf of the University, Procurement Services acts as the liaison between University community members and the customs broker.
What fees apply?
Brokerage Fee: $12.00 CAD per entry
Fee payment is the responsibility of the community member purchasing the goods and should be charged to an appropriate cost centre. In addition to the fee above, community members may be required to pay additional duties and taxes.
Why is the process relevant to York University community members?
Ensuring compliance with the customs clearance process is important for a number of key reasons:
- Avoids shipment delays;
- Eliminates costs associated with non-compliance to customs regulations; and
- Ensures York University is compliant with the Administrative Monetary Penalty System (AMPS), which is regulated by the Canadian Border Services Agency.
What is AMPS?
AMPS is a civil penalty system that discourages non-compliance by importers, exporters and service providers. Non-compliance can result in a graduated range of penalties that increase with the frequency and gravity of the infraction. Penalties can range from warnings and be as severe as fines of up to $25,000. Penalties will be charged to the cost centre against which the purchase was made. Refer to the AMPS Compliance Guide issued by Procurement Services for information on AMPS and what the York communities responsibilities are to ensure compliance and to avoid costly penalties.
Who is not covered by this requirement?
York University, or its Customs Broker, is not responsible for any cross-border shipment on behalf of the following:
- York University students (with no reference or tie to a full-time staff/researcher at York University).
- Affiliated groups such as:
- York University Development Corporation;
- Tennis Canada;
- CanLan IceSports/Ice Gardens;
- Track and Field Centre; and
- Archives of Ontario