Customs brokerage services

A customs brokerage service means a service of arranging for the release of imported goods or of fulfilling, for the importation, any requirement under the Customs Act or the Customs TariffAct to account for the goods, to report, to provide information or to remit any amount.

The supply of a customs brokerage service for imported commercial goods will continue to be made in the province in which the goods are situated at the time of their release.

However, the supply of a customs brokerage service for imported non-commercial goods is made in a participating province if the provincial part of the HST is imposed on the importation of the goods at the rate for the participating province or will be imposed if various provisions did not apply to relieve certain types of importations from the imposition of the provincial part of the HST.

Relieving provisions apply to:

• imported goods accounted for as commercial goods, imported specified motor vehicles or imported mobile homes or floating homes that have been used or occupied in Canada by any individual;
• certain goods imported by or on behalf of persons who are resident in the Nova Scotia offshore area or the Newfoundland offshore area; and
• imported goods that qualify as non-taxable importations from the imposition of the GST or federal part of the HST.

In any other case, the supply of the customs brokerage service is made in a non-participating province.

The above rules do not apply to the supply of any service provided in relation to an objection, appeal, re-determination, re-appraisal, review, refund, abatement, remission or drawback, or in relation to a request for any of the foregoing.

Forms and publications

• GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax - Place of supply rules for determining whether a supply is made in a province

Date modified:

2013-04-12