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BRITISH TERRITORIES IN THE WESTERN HEMISPHERE

CANADA 6

SHIPPING DOCUMENTS

Invoices and waybills (or bills of lading) are the principal documents required by Canada for shipments of general merchandise by freight or express. (For documents on mailed packages see p. 58 following.) A shipper's export declaration (form 7525) is required by the United States Government on shipments to Canada, as on all other shipments outside the country. Other documents are necessary in special cases, as indicated below. Documents do not require

consular visa.

Three or more copies of invoices, made out on forms prescribed by the Canadian Department of National Revenue, are required to be mailed to the importer in Canada or his agent (not delivered to the carrier). Two copies must be certified by the shipper and furnished by the importer to the Canadian customs officer effecting clearance of the goods, the importer retaining the additional copies for his own use. (See specimen form M, covering goods sold prior to shipment, and form N, for goods forwarded on consignment without sale, given below.) Exporters who use their own billheads for invoice purposes must have the certificate of value (which is to be signed by them) written, printed, or stamped on the front or back of the invoice, but not pasted thereon.

The information on invoices should be legibly written, preferably typewritten, and if exporters use their own billheads the headings shown on the prescribed forms must be written, printed, or stamped thereon. The country of manufacture or production of each article and the marks and numbers on the packages (see exceptions under "Marking of packages ", p. 52) should appear on the invoice, and the goods should be described in their proper commercial terms to assist the customs officers in classifying them for duty purposes. Invoices should show date of purchase and fair market value at time and place of shipment.

Invoices covering cotton textiles entering Canada are required to bear a statement as to the count (warp and weft per inch) of the goods in the grey, whether sold in the grey, or bleached, or dyed; the width of the cloth, in all cases; and the exact type of finish, namely, whether bleached, vat dyed, vat print, or commercial dyed. The required invoice forms follow.

Largely based upon Trade Promotion Series, no. 91, revised (and supplement), Preparing Shipments to Canada, prepared by Mary H. Fricker, Division of Foreign Tariffs, obtainable from the Government Printing Office in Washington or from a district office of the Bureau of Foreign and Domestic Commerce for 5 cents.

FORM M (GOODS SOLD PRIOR TO SHIPMENT)

(M)-Specimen form of invoice approved by Canadian customs (1933) for goods sold by exporter prior to shipment

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THE FOLLOWING CERTIFICATE OF VALUE is prescribed for invoices of goods sold and exported to Canada, to be signed by the exporter or by a partner, official or employee of the exporter having a knowledge of the facts certified to, and to be written, printed, or stamped on the invoice:

FORM M

I, the undersigned, do hereby certify as follows:

(1) That I am the (a)

invoice mentioned or described;

I exporter of the goods in the within

(2) That the said invoice is in all respects correct and true; (3) That the said invoice contains a true and full statement showing the price actually paid or to be paid for the said goods, the actual quantity thereof, and all charges thereon;

(4) That the said invoice also exhibits the fair market value of the said goods at the time and place of their direct exportation to Canada and as when sold at the same time and place in like quantity and condition for home consumption, in the principal markets of the country whence exported directly to Canada, and that the said fair market value

(a) Is not lower than the selling price of such goods when sold to jobbers or wholesalers generally at the said time and place;

(a) Insert the word partner, manager, chief clerk, or principal official, giving rank, as the case may be.

(b) In the case of new or unused goods is not lower than the actual cost plus a reasonable advance for selling cost and profit;

(c) Is without any discount or deduction not shown and allowed on inof production of similar goods at the same time and place, voices covering sales for home consumption in the country of export in the usual and ordinary course of trade; and

(d) Is without any deduction on account of any drawback or bounty or on account of any royalty actually payable thereon, or payable thereon when sold for home consumption, but not payable when exported, or on account of the exportation thereof, or for any special consideration whatever;

(5) That no different invoice of the goods mentioned in said invoice has been or will be furnished to anyone; and

(6) That no arrangement or understanding affecting the purchase price of the said goods has been or will be made or entered into between the said exporter and purchaser or by any one on behalf of either of them, either by way of discount, rebate, salary, compensation, or in any other manner whatsoever, other than as shown in the said invoice.

(7) That each article on this invoice is bona fide the produce or manufacture of the country specified on the invoice in the column provided for that purpose.

Dated atthis

day of

19__

Signature

FORM N (GOODS SHIPPED ON CONSIGNMENT)

(N)-Specimen form of invoice approved by Canadian customs (1933) for goods shipped on consignment without sale by exporter

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THE FOLLOWING DECLARATION is prescribed to be made by the foreign owner or exporter or his agent in the country whence the goods are exported, in regard to goods shipped to Canada on consignment without sale by the exporter prior to shipment-to be attested to in British countries before a collector of customs, notary public, or other official authorized to administer oaths; and in other countries before a British or other consul, notary public, or other official authorized to administer oaths.

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(2) That the said invoice is a complete and true invoice of all the goods included in this shipment;

(3) That the said goods are properly described in the said invoice;

(4) That there is included and specified in the said invoice the true value of all cartons, cases, crates, boxes, and coverings of any kind, and all charges and expenses incident to placing the said goods in condition packed ready for shipment to Canada;

(5) That none of the said goods have been sold by or on behalf of the owner aforesaid to any person, firm, or corporation in Canada;

(6) That the said invoice contains a just and faithful valuation of such goods at their fair market value as sold for home consumption in the principal markets of the country whence the same are exported directly to Canada, and that the fair market value exhibited in the said invoice

(a) Is the price at which the said goods are freely offered for sale in like quantity and condition to purchasers in the said markets in the ordinary course of trade;

(b) Is not lower than the selling price of such goods when sold to jobbers or wholesalers generally at the time and place of shipment direct to Canada;

(c) In the case of new or unused goods is not lower than the actual cost of production of similar goods at the date of shipment direct to Canada, plus a reasonable advance for selling cost and profit;

(d) Is without any discount or deduction not shown and allowed on invoices covering sales for home consumption in the country of export in the usual and ordinary course of trade; and

(e) Is without any allowance on account of any drawback or bounty, or on account of any royalty actually payable thereon or payable thereon when sold for home consumption, but not payable when exported, or on account of the exportation thereof, or for any special consideration whatever;

(7) That if the value for duty of any goods as stated in this invoice is other than the value thereof as above specified, such value for duty has, to the best of my knowledge and belief, been fixed and determined under the authority of the customs act at the value stated in said invoice; and

(8) That no different invoice or account thereof has been or will be furnished to anyone by me or on my behalf.

(a) Name of party subscribing to this declaration.

(b) City or town and country.

(c) A member of the firm of, giving the name of the firm when the shipment is made by a firm; or an officer, director, or manager of, giving the name of the corporation when the shipment is made by a corporation.

(d) Name of consignee.

70031-34- -4

(9) That each article on this invoice is bona fide the produce or manufacture of the country specified on the invoice in the column provided for that purpose.

Declared at.

th's before me.

day of

(Signature)

19__

Waybills. Waybills or bills of lading (typed or legibly written in ink or indelible pencil) must accompany shipments to Canada by freight or express, and must give the name and address of the consignee, marks and numbers, and descriptions of packages. (See exceptions as to marks and numbers under "Marking of packages ", p. 52.)

Waybills for secondhand bags or bagging (whether empty or containing merchandise) must be accompanied by a sworn declaration of the shipper to the effect that the bags or bagging originated in the United States and had not been outside the United States before direct shipment to Canada. There is no special form; the statement may be on the firm's letterhead and should give a full description of the shipment, date, name of consignee, destination, material shipped, and number of bags used.

Sanitary and other import certificates.-Special forms of affidavits or import certificates are required to be furnished (in duplicate) by the shipper-and mailed with the invoices-for the clearance of prepared fruits and vegetables; fruit and vegetable products, including shelled nuts, but not corn for popping; milk, condensed or otherwise preserved for food; fish and shellfish; pork and beans; mincemeat; plum pudding; inedible grease, tallow, or other inedible fat or meat. Certificates (in duplicate) are required for meat and edible meat products (except game and undrawn dressed poultry), showing government inspection in the country of origin. Five copies of a similar certificate are required for canned chicken. An import certificate (in triplicate) is required for fertilizers, and nursery stock must be covered by certificates of inspection in the country of origin and permits from the Canadian authorities. Certificates of registration must be obtained before proprietary or patent medicines and agricultural economic poisons may be imported for sale in Canada, and shippers are required to furnish declarations as to the origin of certain seeds. (See also "Special requirements on foodstuffs, pharmaceuticals, etc.", p. 57.)

Declaration of sugar content.-Exporters should supply their Canadian customers with the following declaration showing the sugar, sirup, and/or glucose content in the imported products, for submission to the Canadian collector of customs and excise at the port of entry.

Declaration and undertaking to be given by foreign manufacturers and

exporters

__of the_.

of_

(Officer of company)

(Place)

(Name of company)

do hereby declare on its behalf that the fol

lowing is a correct statement to the best of my knowledge and belief of the sugar, sirups, and/or glucose content of the undermentioned goods manufac

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