Last updated October 2026 · 1 min read
In this guide 6 sections
Documents every shipment needs
- Commercial invoice with seller, buyer, description, quantity, value, HS code and country of origin for each line
- Packing list with carton count, weights and dimensions
- Carrier documents: waybill for parcels or bill of lading for freight
Country of origin and duty
Duty depends on where a product was made, not where it ships from. Most electronics are made in Asia, so shipping from Canada does not automatically make them duty-free in the US under CUSMA/USMCA. Many IT products enter at low or zero duty rates, but tariff rules have changed often in recent years, especially for goods made in certain countries. Ask your customs broker to confirm the current rate for your products before you order.
Importer of record
The importer of record is legally responsible for the import, pays duties and taxes, and keeps the records. For most wholesale orders shipped DAP, that is the buyer. Have a customs broker ready and tell your supplier who it is.
Taxes on import
Into Canada: GST/HST is charged at the border on commercial imports, and registered businesses recover it. Into the US: there is no federal sales tax at import; state sales or use tax may apply depending on your state and how the goods are used.
Common causes of delay
- Vague descriptions such as "electronics" instead of "laptop computer, 14 inch"
- Missing HS codes or country of origin
- Values that don't match the invoice
- No broker assigned for freight shipments
- Lithium batteries not declared correctly
Tips for smooth crossings
- Give your supplier your broker's contact details before shipping.
- Ask for documents to be sent to the broker in advance.
- Use carriers with in-house brokerage for parcels.
- Consolidate orders to reduce brokerage fees per unit.
See Cross-border & export and our USA and Canada market pages.