Jewellery Declaration Requirements
When importing jewellery shipments, importers are reminded of their responsibility to ensure the accuracy and completeness of all documentation. As part of the declaration process for commercial goods, specific information must be provided to the Canada Border Services Agency (CBSA) on the Canada Customs Coding Form, Form B3. This information includes, but is not limited to, the following:
- importer name, address and Business Number
- detailed description of the goods (e.g., Gold jewellery findings)
- direct shipment date
- tariff treatment
- country of origin
- tariff classification
- value for duty
- applicable duty and/or tax rate
- amount of duties and/or taxes owing
Please Note: Articles of jewellery and parts thereof continue to be a compliance priority for the CBSA and are included in the CBSA’s 2012 national priority list for valuation compliance verification. Ensure that all items are listed on your documentation with accurate values.
Detailed instructions for Form B3 completion can be found in the CBSA Memorandum D17-1-10
The Harmonized Commodity Description and Coding System (HS) is used to determine the applicable tariff classification as well as the associated rate of duty. Duties are calculated as a percentage of the Canadian dollar value of the goods. In the Customs Tariff, the HS duty rates are shown in two columns—one for the Most-Favoured-Nation (MFN) Tariff and one for the Applicable Preferential Tariffs [for countries belonging to specific trade agreements such as the North American Free Trade Agreement (NAFTA) and the General Preferential Tariff (GPT)]. Sample classifications with two tariff treatments (MFN and GPT) are shown below:
|Description||HS Code||Duty Rate Examples|
|Silver Findings, Not Plated or Clad||7113.11.10.00||MFN: 5.0%, GPT: Free|
|Silver Finished Jewellery||7113.11.90.00||MFN: 8.5%, GPT: Free|
|Gold Findings, Not Plated or Clad||7113.19.10.00||MFN: 5.0%, GPT: Free|
|Gold Finished Jewellery||7113.19.90.00||MFN: 6.5%, GPT: 5.0%|
|Base Metal Clad with Precious Metal, Findings||7113.20.10.00||MFN: 5.0%, GPT: Free|
|Base Metal Clad with Precious Metal, Jewellery||7113.20.90.00||MFN: 8.5%, GPT: 5.0%|
|Imitation Jewellery, Unfinished or Incomplete||718.104.22.168||MFN: 8.5%, GPT: 5.0%|
|Imitation Jewellery, Finished or Complete||722.214.171.124||MFN: 8.5%, GPT: 5.0%|
Please refer to the 2011 Customs Tariff for detailed information.
Valid certificates of origin, and Form A if applicable, are required whenever preferential tariff treatments are claimed and must be available for presentation to the CBSA when requested. Failure to comply may result in fines or penalties under the Administrative Monetary Penalty System (AMPS) program. For additional information regarding these requirements, please call the FedEx Express Canada NAFTA Help Desk at 1.866.563.1220.
For questions regarding previously submitted entries, please contact the FedEx Express Canada Brokerage Administration Department at 905.694.6700.