Establish the commercial importer before the booking

Shipping stock from China to a Canadian warehouse is a commercial import project, not merely a longer domestic delivery. Before choosing air or sea freight, identify the importer, the products' requirements and the party authorized to handle release and accounting. A forwarder can coordinate carriage without assuming all of the importer's obligations.

Start with CBSA's commercial-import guide. Build a product file with meaningful descriptions, tariff-classification support, origin, transaction value and any other government approvals. An invoice labeled “general merchandise” does not provide enough information for a defensible import assessment.

Use the current CARM and accounting process

CBSA's business import setup guidance explains commercial accounts and the CARM Client Portal. Confirm the importing business's registration, account access and broker delegation before the cargo is ready. Keep a responsible person in the business able to review the records rather than leaving all knowledge with an outside agent.

For commercial accounting, use the current Commercial Accounting Declaration process. CBSA's post-accounting guidance identifies the CAD as the official accounting record. Old references to B3 should not be treated as the normal current workflow merely because a supplier has an earlier shipment example.

If the business intends to use release before payment, ask the broker to confirm applicable enrolment and security requirements. Do not assume the broker's participation or a former transitional arrangement automatically covers the importer. Release, accounting and payment are connected tasks with distinct evidence.

Calculate duties and taxes by product and import facts

Determine the applicable tariff classification, origin treatment, value and any special measures. Chinese origin does not create one universal duty rate across all products. Nor does a shipment transiting another country automatically acquire that country's preferential origin.

Separate import GST and other applicable tax treatment from the final retail tax charged to a customer. The commercial import and a consumer's casual parcel are different contexts. A blanket statement that every imported shipment pays the buyer province's full HST at the border would be an unreliable budgeting rule.

Low-value courier thresholds also need their conditions. The CBSA courier-remission memorandum distinguishes general treatment from conditional U.S./Mexico-related provisions. Do not apply CAN$40/CAN$150 figures to an ordinary direct shipment from China simply because a quote sheet calls them North American thresholds.

Ask for government amounts and private brokerage or disbursement charges on separate lines. The broker should be able to explain the declaration and tariff basis; the transport provider should explain its own service fees. This separation makes later invoice discrepancies much easier to resolve.

Choose a gateway against the receiving point

For sea freight, compare the complete route from the China supplier to the actual Canadian warehouse. The port with the lowest ocean rate may require a more expensive or slower inland movement. Include rail or truck transfers, terminal availability, appointment requirements and equipment handling where relevant.

For LCL, ask when the consolidated goods are expected to become available after arrival and what destination handling is included. For FCL, confirm unloading capacity, appointment ownership and container return conditions. Use the packed shipment dimensions rather than a supplier's approximate volume.

Air cargo can suit a justified replenishment need, but compare it on the same final-delivery boundary. Confirm chargeable weight, airport handling and the consignee's receiving hours. A flight estimate should not be presented as an unconditional warehouse-availability date.

Manage exceptions through the importer record

Assign an owner for requests concerning classification, valuation or product admissibility. Keep the supplier ready to provide material or manufacturing evidence. A transport service cannot guarantee immediate release if a required approval or explanation is missing.

After delivery, reconcile the received quantities, transport invoices and CAD. If information needs correction, use the applicable CARM adjustment process with the broker and preserve the explanation. Do not change a warehouse spreadsheet and assume the customs record changed with it.

A workable Canada plan connects the importer account, product evidence, freight scope and receiving capability. The best method is the one that produces usable stock at an understood complete cost for that particular replenishment cycle.

Sources and verification links

Operational rules can change. Check the linked primary sources and confirm shipment-specific requirements before booking.