CUSTOMS AND FREIGHT GUIDE

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Table of Contents

Table of Contents1. About This Guide ..........................................................................11.1 About TO2015 .................................................................................................................11.2 About TO2015 Logistics ...............................................................................................1

2. Key Partners .................................................................................22.1 Canada Border Services Agency ..................................................................................22.2 Designated Customs Broker and Freight Forwarder ................................................2

3. Shipping Guidelines — Quick Reference ..................................4Step 1: Customs brokerage and freight forwarding services .............................................................. 4Step 2: Local customs authorities ............................................................................................................. 4Step 3: Notifying TO2015 Logistics ........................................................................................................... 4Step 4: Booking freight ................................................................................................................................. 4Step 5: Business number ............................................................................................................................. 4Step 6: Commodity-specific information ................................................................................................ 4Step 7: Customs documentation ................................................................................................................ 4Step 8: Marking and labelling ..................................................................................................................... 4Step 9: Packaging .......................................................................................................................................... 5Step 10: Export procedures .......................................................................................................................... 5

4. Freight Forwarding Policies and Procedures ............................64.1 Customs Brokerage and Freight Forwarding Services...............................................64.2 Shipping Instructions ...................................................................................................64.3 Shipping Addresses ......................................................................................................74.4 Dangerous Goods ........................................................................................................74.5 Freight Insurance ..........................................................................................................74.6 Notifying TO2015 Logistics of International Inbound Freight ................................8

5. Customs Information ..................................................................95.1 Business Number ...........................................................................................................95.2 Advance Commercial Information ..............................................................................95.3 Importing Food, Plants and Animals ..........................................................................105.4 Marking of Imported Goods ........................................................................................105.5 Labelling Requirements ...............................................................................................105.6 Invoice Requirements ...................................................................................................115.7 Tariff Treatments/Trade Agreements ..........................................................................115.8 Import and Export Permits ..........................................................................................125.9 Temporary Importations ...............................................................................................12

5.9.1 B3 customs and coding form ................................................................................................................... 125.9.2 E29B temporary admission permit ........................................................................................................ 125.9.3 Admission temporaire/temporary admission carnet ........................................................................ 135.9.4 Partial and permanent importation of goods remaining in Canada .......................................... 145.9.5 Destruction of goods ................................................................................................................................. 145.9.6 Abandoned goods ..................................................................................................................................... 14

5.10 Commercial Importations ...........................................................................................145.10.1 Customs duties ............................................................................................................................................ 145.10.2 Goods and Services Tax (GST) ............................................................................................................. 145.10.3 Provincial Sales Tax (PST) ....................................................................................................................... 15

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5.11 Courier Clearances .......................................................................................................155.12 Customs Examinations ...............................................................................................155.13 Administrative Monetary Penalty System ................................................................165.14 Customs Records .........................................................................................................16

6. Delivering to Venues ....................................................................17

7. Commodity-specific Information ...............................................187.1 Firearms and Ammunition .............................................................................................18

Visitors to Canada without a Canadian firearms licence .................................................................... 18Visitors to Canada with Canadian firearms licence ............................................................................. 18Athletes under 18 years of age ................................................................................................................... 19Arrivals via third countries (including connections from U.S airports) ............................................. 19Arrival information for athletes .................................................................................................................. 19

7.2 Laser Pistols for Modern Pentathlon ..........................................................................207.3 Archery Bows and Arrows .............................................................................................207.4 Watercraft, Including Trailers .......................................................................................207.5 Bicycles — All Disciplines, Including Trailers ..............................................................207.6 Equine — Horses for Competition ...............................................................................217.7 Guide Dogs and Assistant Dogs ..................................................................................217.8 Therapeutic Products ...................................................................................................217.9 Gifts, Donations and Awards .......................................................................................227.10 Food, Plants and Animals ...........................................................................................227.11 Wood Packaging Materials ..........................................................................................227.12 Prohibited Goods ..........................................................................................................237.13 Tobacco Products .........................................................................................................237.14 Alcoholic Beverages .....................................................................................................23

7.14.1 Alcoholic beverages accompanying travellers..................................................................................... 247.14.2 Ontario liquor laws ..................................................................................................................................... 247.14.3 Prohibited mail — alcoholic beverages ............................................................................................. 24

7.15 Cosmetics ......................................................................................................................247.16 Currency and Monetary Instruments .........................................................................257.17 Endangered Species .....................................................................................................257.18 Vehicles .........................................................................................................................257.19 Wireless Telecommunications and Broadcasting Equipment .................................27

8. Export Procedures .......................................................................288.1 Acquittal of Temporary Imports ...................................................................................288.2 Proof of Export .............................................................................................................288.3 Export Declaration ........................................................................................................28

9. Contact Information ....................................................................30

10. Appendices .................................................................................31A. Glossary ............................................................................................................................31B. Competition Venues and Zones Map ...........................................................................33C. Canada Border Services Agency Declaration Card E311 (when arriving by air) ....34

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1. 1. About This Guide

1. About This GuideThis Customs and Freight Guide offers National Olympic Committees (NOCs) and National Paralympic Committees (NPCs), official sponsors, contractors and other client groups a reference tool for importing and exporting equipment and supplies to and from Canada for use in connection with the TORONTO 2015 Pan American/Parapan American Games. As such, this guide outlines the relevant customs regulations, freight policies and shipping procedures for client groups bringing goods into Canada for the Games.

1.1 About TO2015The TORONTO 2015 Pan Am/Parapan Am Games Organizing Committee (TO2015) is tasked with managing and delivering the Games. It is working to bring some of the world’s best athletes and artists to the Greater Golden Horseshoe region, giving Ontarians a unique chance to be part of the action, and making the region a hub for sport.

1.2 About TO2015 LogisticsThe primary role of the Logistics function is to ensure the equipment and supplies needed to stage the Games are identified, received, stored, delivered, recovered and disposed of in the most efficient and cost-effective manner, in the proper quantities and at the required time.

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CUSTOMS AND FREIGHT GUIDE

2. Key Partners2.1 Canada Border Services AgencyThe Canada Border Services Agency (CBSA) is part of the Public Safety Portfolio created in 2003 to protect Canadians and maintain a peaceful and safe society. The CBSA is responsible for providing integrated border services that support national security and public safety priorities and facilitates the free flow of persons and goods.

The CBSA is able to achieve its mandate through its workforce of approximately 13,000 employees working at 1,200 points across Canada, including airports, rail sites, land border crossings and seaports.

Border services officers administer more than 90 acts, regulations and international agreements, many on behalf of other federal departments and agencies, the provinces and the territories.

The CBSA has a TO2015 project team dedicated to ensuring that travellers and goods coming to Canada for the Games will not face unnecessary delays at the border, while protecting the safety and security of visitors and Canadians.

The CBSA will be available to provide guidance on commercial import and export procedures for the TORONTO 2015 Pan American/Parapan American Games.

For more information on the CBSA, visit cbsa-asfc.gc.ca.

For information or assistance outside of what is provided in this Customs and Freight Guide, please contact the Games’ customs broker (See Section 2.2) or CBSA at GTAR_COD_TO2015@cbsa-asfc.gc.ca or call 1.905.676.3626.

2.2 Designated Customs Broker and Freight ForwarderTO2015 has appointed Schenker of Canada Limited (DB Schenker) as its designated customs broker and freight forwarder. DB Schenker has been in business in Canada for 61 years, providing seamless customs clearance and deliveries to venues.

DB Schenker is recommended by TO2015 for its logistics expertise and extensive experience with sport events. When developing and implementing logistics concepts, the project planners at DB SCHENKERsportsevents will not only provide the required land, air and ocean transport services, but also coordinate worldwide transport, warehouse and venue logistics.

DB Schenker Sports Logistic services include:

• Arranging complex customs formalities.

• Secure distribution methodologies.

• Order picking/packing activities.

• Just-in-time deliveries to venues.

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2. 2. Key Partners

DB Schenker will assist with the preparation of customs and freight documents, including the application for a business number. The advantages for Games-related organizations using TO2015’s Official Logistics Provider will include:

• Accredited representatives at the TO2015 Logistics desks at the CIBC Pan Am/Parapan Am Athletes’ Village and Main Media Centre.

• Drivers accredited to make deliveries to all TORONTO 2015 Pan Am and Parapan Am venues (including during the lockdown period).

• Accredited material-handling staff on-site at the Athletes’ Village and Main Media Centre, as required.

• Expertise in the management of duty and remission orders.

To engage the services of DB Schenker, please contact TO2015@dbschenker.com or visit dbschenker.com/ca.

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CUSTOMS AND FREIGHT GUIDE

3. Shipping Guidelines — Quick ReferenceThe following steps will ensure the most efficient and cost-effective delivery of goods for use in connection with the TORONTO 2015 Pan Am/Parapan Am Games.

Step 1: Customs brokerage and freight forwarding servicesAs far in advance as possible, select a customs broker and freight forwarder of your choice to arrange transportation and customs clearance of Games-related goods. See Section 2.2 for information on TO2015’s designated customs broker and freight forwarder, or visit cscb.ca and ciffa.com.

Step 2: Local customs authoritiesBefore shipping, check with your local customs authorities regarding any export requirements and for information on returning goods to your own country.

Step 3: Notifying TO2015 LogisticsInform your freight forwarder to notify TO2015 Logistics of inbound freight to Toronto (See Section 4.6) to ensure the efficient tracking and customs clearance of Games-related freight.

Step 4: Booking freightContact your freight forwarder well in advance to ensure CBSA requirements for advance cargo notification can be met while arranging for your shipment to arrive on time (See Sections 4.2 and 5.2).

Step 5: Business numberA business number will be required to clear your goods with the CBSA. This number can be obtained from the Canada Revenue Agency (CRA). Your customs broker can apply for a business number on your behalf (See Section 5.1).

Step 6: Commodity-specific informationConsult your customs broker before shipping goods such as alcoholic beverages, food, plant and animal products, medical devices and pharmaceutical products as restrictions may apply (See Section 7).Consult your customs broker for more information.

Step 7: Customs documentationAs far in advance as possible, complete a detailed and accurate list of the goods to be shipped. With the assistance of your customs broker, complete a commercial invoice or Canada Customs invoice to document your goods (See Section 5.6).

Step 8: Marking and labellingVerify whether your goods require marking for country of origin or have any specific labelling requirements.

See Sections 5.4 and 5.5 or consult your customs broker for more information.

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3. Shipping Guidelines — Quick Reference

Step 9: PackagingGoods should be packed properly, while considering sustainability in the selection of packaging materials, to reduce the risk of damage or loss. Any wood packaging materials must conform to the International Plant Protection Convention (IPPC).

See Section 7.11 or visit the International Plant Protection Convention at ippc.int.

Step 10: Export proceduresTemporary importations (on an E29B temporary admission permit or ATA carnet) require proper proof of export and must be stamped and closed off by a CBSA border services officer prior to export. Commercial goods valued at over CAD$2,000 that are not covered on an E29B or ATA carnet may require a B13A export declaration form. For details on export procedures, see Section 8.

These guidelines are provided for ease of reference only. Review the relevant sections of this guide and the web links provided for more detailed information on shipping goods to and from Canada for use in connection with the TORONTO 2015 Pan Am/Parapan Am Games.

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CUSTOMS AND FREIGHT GUIDE

4. Freight Forwarding Policies and Procedures4.1 Customs Brokerage and Freight Forwarding ServicesTo avoid any unnecessary delays, a customs broker and freight forwarder should be selected as far in advance as possible. National Olympic Committees (NOCs) and National Paralympic Committees (NPCs), official sponsors, contractors and other client groups may use the services of a customs broker and freight forwarder of their choice. In Canada, customs brokers are licensed to transact business with the Canada Border Services Agency (CBSA) on behalf of the importer. Customs brokers must obtain written authorization or a general agency agreement from the importer.

TO2015 recommends Schenker of Canada Limited (DB Schenker) for your customs and freight needs. DB Schenker is ready to assist you in the preparation of customs and freight documents, including the application for a business number.

For general information on Canadian customs brokers and freight forwarders, visit cscb.ca and ciffa.com.

4.2 Shipping InstructionsThe TORONTO 2015 Pan Am Games will take place from July 10 to 26, 2015, and the TORONTO 2015 Parapan Am Games from August 7 to 15, 2015.

The Pan American Sports Organization (PASO), International Paralympic Committee (IPC), Americas Paralympic Committee (APC), National Olympic Committees, National Paralympic Committees, official sponsors, contractors and other Games-related organizations will be responsible for arranging their own freight.

The CBSA requires advance information about goods arriving into Canada for use in the Games. Importers are encouraged to consult with an experienced customs broker who is knowledgeable about shipping requirements and has the necessary technology to transmit invoice and shipping information electronically to the CBSA. Reported goods can then be streamlined though the customs clearance process, released and delivered to the Games in a timely manner.

The air waybill or ocean bill of lading should indicate Toronto as the port of final destination and customs clearance. Contact your customs broker for shipping instructions and consignment details.

All shipments should be clearly labelled with the following information:• Name of Games-related organization c/o TORONTO 2015 Pan Am/Parapan Am Games.

• Venue name.

• Contact name of the person responsible for receiving the goods.

• Contact person’s telephone number (cell phone or hotel).

• Contact person’s email address.

• Name of your designated customs broker and freight forwarder.

• Case/crate number (for example, case 1 of 3, case 2 of 3, case 3 of 3, etc.).

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4. 4. Freight Forwarding Policies and Procedures

Games-related organizations are strongly encouraged to make arrangements for all freight to arrive prior to or during the bump-in period.

Contact your customs broker and freight forwarder well in advance to make shipping arrangements. Your freight forwarder can advise on transit times for your specific shipping needs and provide updates on port congestion or other issues that may affect these transit times, as well as storage rates or other issues that may alter costs.

See Section 2.2 for additional information on shipping arrangements through DB Schenker.

4.3 Shipping AddressesA map showing the locations of the TORONTO 2015 Games venues is available at the end of this guide. Venue-specific maps will be provided in the TO2015 Delivering to Venues Guide, to be published in January 2015.

4.4 Dangerous Goods Goods such as lithium batteries, gasoline, propane and sulfuric acid are identified as dangerous goods for shipping and freight in Canada. The shipping and importing of lithium batteries are subject to the Transportation of Dangerous Goods Act, 1992 and its regulations.

Consult your freight forwarder on procedures and processes for dangerous goods. While certain labelling and packaging may be required, items may still be imported, but procedures must be followed to ensure timely delivery. If you have any questions, please contact your freight forwarder or DB Schenker at TO2015@dbschenker.com.

For more information on the transportation of dangerous goods, visit cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-5-eng.html.

4.5 Freight InsuranceIt will be the responsibility of each Games-related client group to provide insurance coverage for the entire journey of their goods, including for the duration of the TORONTO 2015 Games. Shippers should ensure they have the adequate insurance coverage to include the transportation, storage and return of containers, goods and packaging or packing materials. Storage of equipment and supplies will be strictly at the owner’s risk.

For more information on freight insurance, contact your freight forwarder or DB Schenker.

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CUSTOMS AND FREIGHT GUIDE

4.6 Notifying TO2015 Logistics of International Inbound FreightTo ensure the efficient tracking and customs clearance of international freight, TO2015 Logistics requires advance notification of all inbound freight shipments of Games-related goods. Shippers or their freight forwarders will be required to complete an inbound freight notification form, following the instructions provided on the form. TO2015 Logistics should be notified of all inbound freight, before the ship date or as soon as the relevant tracking information is available (such as the bill of lading or container number).

Notifying TO2015 Logistics of inbound freight should not be confused with delivering to venues. The TO2015 Delivering to Venues Guide will be released in January 2015; it will provide full details on the requirements for delivering to venues, including information on master delivery schedule (MDS) procedures.

The inbound freight notification form can be requested by emailing customsandfreight@toronto2015.org.

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5. 5. Customs Information

5. Customs InformationThe Canada Border Services Agency (CBSA) publishes several helpful guides, including:

Information for Visitors of Canada: cbsa.gc.ca/publications/pub/bsf5082-eng.html.

Guide to Importing Commercial Goods: cbsa.gc.ca/publications/pub/bsf5079-eng.html.

In addition to the above guides, the Government of Canada has a useful website for international visitors: travel.gc.ca/returning/travelling-to-canada.

5.1 Business NumberA business number is required to clear goods, other than personal effects, with the Canada Border Services Agency (CBSA) and is issued by the Canada Revenue Agency.

Any importer considering importing commercial goods for the TORONTO 2015 Pan Am/Parapan Am Games must register for their own business number in order for their goods to be released by the CBSA. This number is a common identifier used by multiple government programs in Canada. Your customs broker can apply for a business number on your behalf, which may take up to two weeks. The business number identifies your organization as the importer of record and need only be applied for once.

The business number has 15 digits: nine numbers to identify the business, plus two letters and four numbers to identify the program and each account. The import/export program is identified by the letters “RM.” For example, your business number and import/export account should look similar to this:

987654321RM0001

For more business number information, consult your customs broker or visit the Canada Revenue Agency at cra-arc.gc.ca/tx/bsnss/tpcs/bn-ne/bro-ide/menu-eng.html.

5.2 Advance Commercial InformationBecause of Canada’s advance commercial information (ACI) program, Games-related organizations will be required to provide detailed shipment information to their freight forwarder well before shipping occurs. The ACI program allows border services officers to effectively identify potential risks to health, safety and security before the goods arrive in Canada.

Transport carriers and freight forwarders are required to transmit detailed cargo and conveyance data to the CBSA prior to loading the shipment on the vessel or aircraft. It is important to finalize as early as possible an accurate list of the goods to be shipped as early as possible.

Hand-carried goods are exempt from the requirement for advance commercial information. Hand-carried goods are defined as:

• Commercial goods carried by paying passengers on-board a traveller commercial conveyances (bus, taxi, plan, ship, etc.)

• Commercial goods being imported and accounted for at the port of entry by the owner of a business or an employee driving a “not-for-hire,” non-commercial conveyance.

For details on the ACI program, visit cbsa-asfc.gc.ca/menu-eng.html.

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CUSTOMS AND FREIGHT GUIDE

5.3 Importing Food, Plants and AnimalsIf you are importing food, plants or animal products, including agricultural and aquatic commodities, consider contacting the Canadian Food Inspection Agency as Canada has strict rules about what food, plants, animals and related products can be brought into the country.

The Government of Canada’s Be Aware and Declare! Campaign raises awareness about the key role traveller’s play in protecting Canada from foreign diseases, viruses and pests (for example, foot-and-mouth disease, avian influenza and emerald ash borer). The campaign is a joint initiative of the Canadian Food Inspection Agency and the CBSA and is designed to make international travellers aware of their obligations under Canadian law to declare all food, plants, animals and related products when entering Canada (See Section 7.10).

For more detailed information on the campaign, visit beaware.gc.ca.

5.4 Marking of Imported GoodsCertain goods imported into Canada require marking to clearly indicate the country where the goods were made and to inform end users of the country of origin. The marking must be permanent and clearly visible on the goods being imported.

Goods being imported must clearly identify the country where the goods are from. This means not only the country from which the product was shipped, but it may also refer to individual parts of where the products originated, as well as where it was assembled into the final product (end use).

Goods not intended for resale and that will be imported for exclusive use by the importer or the importer’s employees are exempt from marking requirements.

Failure to mark goods in accordance with these regulations may result in civil or criminal penalties. For more information on the marking of imported goods, consult your customs broker or email DB Schenker TO2015@dbschenker.com.

5.5 Labelling RequirementsCertain goods have special labelling requirements based on the government department or agency under which they are regulated. For example, Industry Canada’s regulations require that certain product-related information such as fabric content of apparel be shown on the product label. Other goods subject to special labelling requirements include food, pre-packaged consumer products, clothing, textiles, plants and precious metals.

For specifics on labelling requirements covering language, ingredient listings, weights and measures, please refer to the Competition Bureau’s labelling assessment tool. This tool includes worksheets and graphic illustrations explaining Canadian labelling requirements and can be found at competitionbureau.gc.ca/eic/site/cb-bc.nsf/eng/h_02936.html.

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5. 5. Customs Information

5.6 Invoice RequirementsAn invoice is the primary document used by the CBSA to determine the value for duty (generally, the price paid) for imported goods. However, temporarily imported goods should be documented on a Canada Customs invoice to provide the CBSA with mandatory information, including:

• importer information

• vendor information

• date of direct shipment

• value and currency of settlement

• mode of transportation

• place of direct shipment

• detailed description of the goods (with international harmonized system (HS) codes)

• country of origin (where the goods were manufactured or produced)

• number of packages, total weight, quantity

• unit price

• invoice total

• originator of invoice

The invoice may be prepared by the sender or receiver, but it must satisfy the CBSA invoice requirements by, for example, more than just showing the correct value for duty (the price paid) for imported goods and the description and quantity.

A blank Canada Customs invoice is available at cbsa.gc.ca/publications/forms-formulaires/ci1.pdf.

Alternatively, DB Schenker offers a customized Canada Customs invoice in a convenient Microsoft Excel spreadsheet. The form is available upon request by emailing DB Schenker at TO2015@dbschenker.com.

Invoices may be completed in either English or French. A properly completed customs invoice is essential in ensuring the timely release and accurate accounting of equipment and supplies for use in connection with the TORONTO 2015 Games.

5.7 Tariff Treatments/Trade AgreementsCanada has signed the North American Free Trade Agreement (NAFTA) and is the world’s largest free trade area. Importers may enjoy the benefits of a reduced or duty-free rate if the imported goods qualify under the Customs Tariff if they are manufactured in a country that Canada has a trade agreement with. Trade agreements do not affect the collection of the goods and services tax, and all customs controls remain in effect.

To enjoy a reduced tariff, the imported goods must first qualify for a reduced rate as specified in the Customs Tariff. Importers will then be required to obtain a certificate of origin from the manufacturer in order to apply the tariff treatment at the time of importation. In order to claim duty-free benefits, a valid certificate of origin, signed by the exporter or producer of the goods, must be made available upon request from the CBSA.

For more information on free trade agreements, consult your customs broker or email DB Schenker at TO2015@dbschenker.com.

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5.8 Import and Export PermitsCanada’s export and import controls are set out in the Export and Import Permits Act administered by Foreign Affairs, Trade and Development Canada (FATDC). Certain trade is monitored or restricted for major strategic or competitive reasons, as well as international security and public safety.

Import permits are required for controlled goods such as ammunition (more than 5,000 rounds) and certain agricultural products (including eggs, dairy products, poultry, wheat and their products).

Export permits are required for goods destined to a country on Canada’s area control list or for certain goods listed on Canada’s export control list.

For detailed information, consult the Trade Controls Bureau website at international.gc.ca/controls-controles/about-a_propos/impor/permits-licences.aspx.

5.9 Temporary ImportationsGoods imported temporarily into Canada may qualify for customs duty-free entry as long as they are not intended for sale, lease or further manufacturing or processing. However, depending on the circumstances, the goods and services tax may be fully or partially relieved.

The use and quantity of goods must be reasonable for the purposes of their importation, otherwise, the CBSA may determine that full duties and taxes are applicable.

Goods imported temporarily may be released and accounted for on a B3 customs coding form, an E29B temporary admission permit or an ATA carnet. Consult your customs broker for the best service option to meet your specific requirements.

For additional information on temporary imports, visit cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html.

5.9.1 B3 customs and coding formThe CBSA may authorize the use of the B3 customs coding form to account for goods that are being imported for the Games.

For more information, consult your customs broker, email DB Schenker at TO2015@dbschenker.com or visit the CBSA’s website at cbsa-asfc.gc.ca/publications/pub/bsf5079-eng.html.

5.9.2 E29B temporary admission permitThe CBSA may request a security deposit to ensure the goods are re-exported following the Games. This decision depends on the risk associated with the goods. Goods requiring a security deposit may be documented on an E29B temporary admission permit form. Consult your customs broker who may post the security deposit on your behalf.

The goods must be exported from Canada within the time limit specified on the E29B form (up to 12 months), with a possible extension of six months with CBSA approval. Prior to exportation, the export documents, along with the E29B form, must be submitted to the CBSA for acquittal. The CBSA may examine the goods to compare them with those listed on the form.Should any goods remain in Canada, all relevant import regulations must be met and full duties and taxes must be paid.

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5. 5. Customs Information

For more information on Canadian temporary importation procedures and the E29B form, contact your customs broker, email DB Schenker at TO2015@dbschenker.com or visit the CBSA’s website at cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html.

5.9.3 Admission temporaire/temporary admission carnetThe admission temporaire/temporary admission (ATA) carnet is an international customs document for the duty and tax-free temporary importation of eligible goods. Issued by the International Chamber of Commerce and valid for one year, the ATA carnet may be used for unlimited entries and exits between participating countries and Canada. At the time of application, the holder must provide full details of the company, which must be noted on the representation section, a shipping itinerary of the countries to be visited and must have enough active counterfoils for import and export for each entry.

Contact your freight forwarder for more information, DB Schenker at TO2015@dbschenker.com or visit the CBSA’s website at cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-7-eng.html.

Carnets may be useful for certain goods that are moving between several international locations. Eligible goods such as audio-visual equipment, computers or professional apparatus must be described in full with serial numbers, where possible. There are certain goods that cannot be covered on a carnet, such as disposable goods, consumable goods, food, clothing, plants and goods intended for sale, lease or repair. All goods imported on a carnet must be re-exported. Carnets are valid for one year from the date of issue. If the goods are not re-exported after the expiry date, duty and taxes will apply and are non-refundable.

The carnet holder is liable for duties and taxes for lost or stolen goods in Canada and must report to the nearest customs office to account for the goods. The customs officer will record the details on the carnet re-exportation counterfoil and voucher. The holder may be asked to provide supporting documentation such as a police report or insurance report.

If the holder wishes to destroy goods covered by a carnet, arrangements must be made to have the goods destroyed under the supervision of a customs officer. The officer will acquit the carnet by completing the appropriate sections of the re-exportation counterfoils and vouchers.

To ensure the integrity of the carnet, the holder must sign the appropriate spaces prior to presenting the carnet. Ensure you have carefully read the instructions on the carnet. If the holder is unable to present the carnet to the CBSA in person, ensure that the words “and their appointed agents” are included in Section B of the carnet. Contact your freight forwarder or email DB Schenker at TO2015@dbschenker.com for more information on how to ensure that proper authorization is in place for customs clearance.

Do not place the ATA carnet inside the shipping container or packages as the original document must be accessible by the transport carrier in order to notify your customs broker to arrange customs clearance.

Before the goods leave Canada, the carnet must be presented to the CBSA office. The border services officer will verify that the goods being exported are the same as those that were imported temporarily. Without the customs stamp and officer’s signature upon export, the issuing chamber may not refund the posted security deposit.

Allow plenty of time if considering the ATA carnet. For a list of ATA organizations worldwide, visit the International Chamber of Commerce website at iccwbo.org/ATA.

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5.9.4 Partial and permanent importation of goods remaining in CanadaIf goods covered on an E29B remain in Canada, either partially or in full, the importer or the importer’s agent must submit a casual goods accounting document (B15 form), or a B3 form together with any supporting documentation that describes what goods are remaining in Canada. The CBSA will cancel the E29B once they are satisfied that the goods have been described and documented accordingly.

5.9.5 Destruction of goodsIn the event that goods accounted for on an E29B form are destroyed by accident, such as in a car crash or hotel fire, the CBSA will accept a report from a police officer or a fire marshal attesting to the destruction of the goods.

When goods accounted for on an E29B form are destroyed in Canada under the supervision of an officer, the officer witnessing the destruction will complete an E15 form, certificate of destruction/exportation. The CBSA will cancel the E29B form and the importer receipt copy.

5.9.6 Abandoned goodsIf the importer or the importer’s agent wishes to abandon the goods covered on the E29B form to the Crown, a written notification of intent to abandon the goods, and all copies of the E29B form returned to the importer or the importer’s agent at the time of importation, must be presented at the nearest CBSA office. If, after examining the goods, the CBSA is satisfied that the goods are those listed on the form, the officer will cancel the form.

5.10 Commercial ImportationsImporting goods for non-personal use is considered to be commercial and is subject to all import requirements as well as applicable classification under the Customs Tariff in determining duties and taxes payable. If the goods are only intended to stay in Canada temporarily, they are still considered commercial goods but may not be subject to the same importation requirements.

The B3 customs coding form is to be used to account for commercial goods.

5.10.1 Customs dutiesThe duty rate is determined by the tariff classification and tariff treatment of the goods. Canada participates in the international harmonized system (HS) of tariff classification. As the Canadian Customs Tariff contains more than 17,000 tariff classifications, some 13 tariff treatments and more than 50 different rates of duty, it is important that the importer provide the CBSA or customs broker with accurate product information so that the correct tariff classification and taxes are applied correctly.

The Customs Tariff is available at cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2014/menu-eng.html.

For HS tariff classification numbers and duty rates, consult your customs broker or email DB Schenker at TO2015@dbschenker.com.

5.10.2 Goods and Services Tax (GST) The goods and services tax (GST) is Canada’s value-added tax and its current rate is fiver per cent. The GST is payable on all imported and domestic goods and services unless they are specifically exempt. Any import duties or excise taxes are also subject to the GST.

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5. 5. Customs Information

GST registrants, both resident and non-resident, may claim an input tax credit to recover the GST paid on imported goods. This tax credit can only be claimed by GST registrants (that is, companies doing business in Canada). Companies that wish to voluntarily register for the GST to take advantage of these tax credits may do so by contacting the Canada Revenue Agency at cra.gc.ca/tx/bsnss/tpcs/gst-tps/menu-eng.html.

5.10.3 Provincial Sales Tax (PST)Ontario’s provincial sales tax (PST) is a per cent of an overall percentage that constitutes the harmonized sales tax (HST-currently at eight per cent) which was brought into effect in 2010. The HST combines the GST and provincial consumption tax that applies to retail sales and leases of taxable goods or services in Ontario, and to taxable goods brought into the province.

The CBSA collects provincial sales taxes on behalf of certain provinces, including Ontario, on non-commercial goods imported by travellers (on amounts exceeding their personal exemptions). The CBSA does not collect PST on commercial importations of goods imported temporarily. Business and individuals who should pay PST on imported goods are required to self-assess.

For more information on the PST, visit the Province of Ontario website at fin.gov.on.ca/en/tax/hst/index.html.

5.11 Courier ClearancesAll courier shipments are considered permanent entries and require customs clearance and applicable duties and taxes. However, courier shipments requiring temporary import will need to go through your freight forwarder or DB Schenker. While courier companies may offer customs clearance services, written authorization is required from the importer. The shipper should indicate the name of the customs broker on the waybill. The courier company should notify the designated customs broker for customs clearance. This notification may or may not take place prior to delivery, depending on the value of the shipment.

Shipments valued at less than CAD$20, excluding alcohol and tobacco, may be released duty- and tax- free under the Order in Council/Courier Imports Remission Order.

Shipments valued at CAD$20 or more, but less than CAD$2,500, excluding regulated goods (such as food, plants and animals), may benefit from streamlined release and accounting procedures under the Courier Low Value Shipment Program (CLVS). CLVS shipments may be consolidated and submitted to the CBSA to be released monthly, rather than being submitted and released individually. Importers or their agents have until the 24th day of the month following release to account for the applicable duties and taxes to the CBSA. For these reasons, the CLVS program greatly enhances delivery times for low-value shipments as they are delivered without being customs released.

For more information on the Courier Low Value Shipment Program, visit cbsa-asfc.gc.ca/import/courier/lvs-efv/menu-eng.html.

5.12 Customs ExaminationsCBSA border services officers examine goods at the port of entry and inland sufferance warehouses across Canada. There are several different types of examinations, including commercial verification, drug interdiction, pest control (wood packaging) and counterterrorism (for example, CBNE – chemical, biological, nuclear, and explosive). Carriers must make shipments available for examination, and any incurred costs will be passed onto the shipper, including customs examination, positioning, unloading and reloading of cargo.

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Commercial examinations are done to verify the invoice description, value, quantity and marking of goods. In addition, border services officers enforce regulations on behalf of other government departments and agencies.

For more information on CBSA examinations, visit cbsa-asfc.gc.ca/import/ex-eng.html.

5.13 Administrative Monetary Penalty SystemThe administrative monetary penalty system (AMPS) is designed to increase customs compliance by applying costs for non-compliance. The system works like a civil ticketing scheme, similar to traffic or parking violations. Seizure, forfeiture or criminal charges are reserved for more serious offences.

AMPS is intended to be corrective rather than punitive, with sanctions graduated to match the severity and frequency of contraventions. Penalties range from warnings to a maximum fine of CAD$25,000 for a single contravention.

If an AMPS penalty is assessed in error, it may be corrected by the issuing CBSA office within 30 days of the notice. The importer is entitled to request a formal review within 90 days of the enforcement action.

The best ways to avoid an AMPS penalty are to ensure that all goods are completely and accurately declared to the CBSA, and to communicate closely with your customs broker and freight forwarder.

For more information on AMPS, visit cbsa-asfc.gc.ca/trade-commerce/amps/menu-eng.html.

5.14 Customs RecordsRecord-keeping requirements for imported commercial goods apply to resident and non-resident importers, including exporters abroad who ship commercial goods to themselves in Canada. Non-resident importers generally do not maintain an office in Canada but may forward invoices, shipping and other related records to a licensed customs broker who, on their behalf, prepares accounting documents, pays duties, takes delivery of the goods and arranges delivery based on their instructions.

Importers, both resident and non-resident, must maintain customs records in either paper or electronic format for six years after the year of importation. Exporters must keep records for six years after the year of exportation. Keeping customs records outside of Canada requires written approval or a letter of undertaking.

For more details, consult your customs broker or visit cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-21-eng.html.

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6. 6. Delivering to Venues

6. Delivering to VenuesTO2015 Logistics will produce the Delivering to Venues Guide, which describes the conditions under which delivery and service vehicles may access competition and non-competition venues during the bump-in, lockdown (operational) and bump-out periods. The guide will act as an important supplement to this Customs and Freight Guide and will be published in January 2015.

Prior to lockdown (bump-in period), TO2015 Logistics will manage access to venues through a bump-in schedule and bump-in pass. Freight forwarders handling Games-related goods will be allowed access to venues during this period as long as advance notice is received no later than 48 hours before the delivery. Bump-in passes will be provided by TO2015 Logistics. DB Schenker deliveries will be scheduled automatically and the company’s drivers will have bump-in passes issued in advance. Similar procedures will be in effect after lockdown (bump-out period).

During lockdown (operational period), delivery and service vehicles must meet all security protocols in effect in order to access TORONTO 2015 venues. Freight forwarders handling Games-related goods must obtain authorization from TO2015 for access. The process for providing this authorization is still being finalized; however, it is expected to be in the form of a day pass requested by the National Olympic Committee (NOC), the National Paralympic Committee (NPC), Official Sponsor, contractor or other Games-related organizations. DB Schenker, TO2015’s Official Logistics Supplier, will have access and accreditation to all venues to deliver and pick up Games-related freight during lockdown.

Further details will be provided in TO2015’s Delivering to Venues Guide, which may be requested by emailing customsandfreight@toronto2015.org in January 2015.

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7. Commodity-specific Information7.1 Firearms and AmmunitionFirearms owners must be in possession of a valid licence that allows them to possess firearms while in Canada. In the case of restricted firearms, a Canadian registration certificate for each firearm in the owner’s possession is applicable. Unlicensed visitors to Canada must declare, in writing, all firearms they are importing.

Visitors to Canada without a Canadian firearms licenceNon-residents 18 years of age and older bringing a firearm that is not prohibited into Canada must complete a non-resident firearm declaration (NRFD) form in advance of their arrival into Canada and have it confirmed before a border services officer. Three unsigned copies of the form must be presented to a border services officer at the first point of entry into Canada. Under the Firearms Fees Regulations, a confirmed NRFD costs CAD$25, regardless of the number of firearms listed on it (additional firearms can be listed on the non-resident firearm declaration continuation sheet). The NRFD has the same effect as a licence and registration certificate for 60 days and may be extended at no-additional charge as long as the request to extend is made prior to its expiry. This form is valid only for the person who signs it. It must be imported by the person who intends to use the firearms while in Canada. The firearms must also be declared on the Canada Border Service Agency’s (CBSA) E311 declaration card (the declaration card is provided to each individual on-board the aircraft), if arriving by air. Any undeclared firearms or ammunition may be seized and criminal charges may apply.

The non-resident firearm declaration form (RCMP5589/CAFC909) is available at rcmp-grc.gc.ca/cfp-pcaf/form-formulaire/pdfs/5589-eng.pdf.

The non-resident firearm declaration continuation sheet (RCMP5590/CAFC910) is available at rcmp-grc.gc.ca/cfp-pcaf/form-formulaire/pdfs/5590-eng.pdf.

Visitors to Canada with Canadian firearms licence Visitors who hold a valid Canadian firearms licence must show it to a border services officer in order to import a non-restricted firearm. Visitors who hold a valid Canadian firearms licence but do not have a registration certificate for their restricted firearms must also complete a non-resident firearm declaration (RCMP5589/CAFC909) and pay a CAD$25 fee. Once the non-resident firearm declaration is confirmed by a border services officer, the declaration has the same effect as a temporary registration certificate for the firearms for up to 60 days. The importation of all restricted firearms must also include an authorization to transport (ATT) form.

The application for an authorization to transport restricted firearms and prohibited firearms (RCMP 5490/CAFC 679) is available at rcmp-grc.gc.ca/cfp-pcaf/form-formulaire/pdfs/679-eng.pdf.

Frequent visitors may apply for a Canadian firearms licence that is valid for five years. To obtain a Possession and Acquisition Licence (PAL), successful completion of the written and practical tests for the Canadian Firearms Safety Course and background checks are required. It is the responsibility of the licence holder to ensure that their licence is renewed before it expires.

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7. 7. Commodity-specific Information

The application for a Possession and Acquisition Licence under the Firearms Act (RCMP5592/CAFC921) is available at rcmp-grc.gc.ca/cfp-pcaf/form-formulaire/pdfs/5592-eng.pdf.

Athletes under 18 years of ageAthletes in the shooting competition who are under 18 years of age (after this will be referred to as “minors”) are allowed to compete, but are not allowed to import their firearm into Canada. Someone from their delegation who is 18 years of age or older will have to import the firearm on the minor’s behalf. A minor may only operate a firearm in Canada when under the direct and immediate supervision of an adult who has the correct firearms licence to operate that class of firearm.

Visit the Royal Canadian Mounted Police (RCMP), Canadian Firearms Program (CFP) website for additional information on minors at rcmp-grc.gc.ca/cfp-pcaf/fs-fd/minor-mineur-eng.htm.

Arrivals via third countries (including connections from U.S airports)All non-resident shooting athletes travelling with firearms and ammunition who will be transiting through the U.S. must comply with U.S. Customs and Border Protection (CBP) entry/transit requirements. Visit the U.S. Customs and Border Protection website at cbp.gov.

Delegates travelling with firearms or ammunition should contact the U.S. Department of Justice, Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) as early as possible to determine entry form requirements and procedures. Visit their website at atf.gov/.

T02015 also recommends that delegates contact their airline and the local security agencies — for the United States, contact tsa.gov/ and for Canada contact catsa-acsta.gc.ca/ — for further information on the rules and restrictions on transporting firearms on board an aircraft.

Arrival information for athletes Non-resident shooting competition athletes arriving by air may bring firearms and up to five kilograms of ammunition (no more than 1,500 rounds of ammunition) in their passenger-checked baggage.

Ammunition must be packed separately from the firearm. Non-restricted firearms must be unloaded and be in their designated transport box. Restricted firearms must be unloaded, have a secure locking device attached to the firearm and be in their locked designated transport box. Check with your airline to make the necessary arrangements.

Athletes transporting firearms in a vehicle must keep their firearms out of sight and in a locked part of the vehicle (such as in the trunk, if there is one). Athletes must transport restricted and prohibited firearms in a locked case and equip them with locked safety devices to prevent accidental firing.

A maximum of 5,000 rounds of ammunition used in competition may be shipped as freight without requiring an import permit. To ship larger quantities, arrangements should be made through your customs broker.

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CBSA assists Natural Resources Canada (NRCan) with the administration of the Explosives Act and Explosives Regulations. For more information on the importation and in-transit movement of explosives into Canada, visit nrcan.gc.ca/explosives/importation/9909 or contact:

Explosives Regulatory DivisionNatural Resources Canada580 Booth StreetOttawa ON K1A 0E4Telephone: 613.948.5200Facsimile: 613.948.5195 Email: ERDcentral@nrcan.gc.ca

Contact your customs broker if you are considering shipping firearms, as special arrangements will need to be made with the CBSA.

Firearms imported temporarily, using a confirmed non-resident firearm declaration, must also be exported from Canada. Participants must be aware of the firearms and explosives legislation of the destination country as well as any countries of transit.

7.2 Laser Pistols for Modern PentathlonLaser pistols used in modern pentathlon are not considered firearms in Canada; however, due to the appearance of this equipment, it is recommended that modern pentathlon athletes declare their laser pistols on arrival into Canada in order to help to facilitate their entry into in the country. The import of laser pistols will not require an import fee for non-residents.

TO2015 will provide a letter to each modern pentathlon athlete in advance of their arrival to Canada, indicating that they are competing in the modern pentathlon competition and will be travelling with a laser pistol(s). Athletes are required to present this letter to a border services officer for processing. Athletes are strongly recommended to also bring the laser pistol’s user manual with them.

Any undeclared laser pistol(s) may be seized and criminal charges may be applied to the individual if the pistol is deemed to be a replica of a firearm.

7.3 Archery Bows and ArrowsArchery bows and arrows are not considered a prohibited weapon in Canada; however, it is recommended that athletes declare their sport equipment upon arrival into Canada in order to help facilitate their entry into the country.

7.4 Watercraft, Including TrailersWatercraft, as well as their trailers, can be a pathway for the transmission of invasive plant species as well as invasive species of fish and shellfish. It is mandatory that any sand, soil, earth and plant residue be washed from the watercraft, including the undercarriage of boat trailers, before import. This applies to all used watercraft and trailers, regardless of origin.

7.5 Bicycles — All Disciplines, Including TrailersBicycles, as well as their trailers, can be a pathway for the transmission of invasive plant species or soil-bound toxins. It is mandatory that any sand, soil, earth and plant residue be washed from bicycles before import. This applies to all used bicycles and trailers, regardless of origin.

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7. 7. Commodity-specific Information

7.6 Equine — Horses for CompetitionThe Equine Freight Manual will provide more detailed information on import, export and transportation for equestrian teams. The Equine Freight Manual will be published in 2014.

7.7 Guide Dogs and Assistant DogsGuide dogs and assistant dogs must have their rabies vaccination and training certificate for entry into Canada. When entering Canada and accompanied by the person they are assigned to, they will be exempt from all import requirements.

7.8 Therapeutic Products Health Canada is the federal government department responsible for helping Canadians maintain and improve their health. As part of its mandate, Health Canada administers the Food and Drugs Act and its Food and Drug Regulations and the Controlled Drugs and Substances Act and its regulations. The CBSA assists Health Canada in regulating the importation and exportation of therapeutic products, including human drugs, natural health products, medical devices, blood and blood components for transfusion and controlled substances.

All prescription drugs being imported are to be clearly labelled with patient name, drug name, dose and amount. All prescribed and non-prescribed drugs must be in its original packaging. If this is not possible, carry a copy of the prescription or a doctor’s letter prescribing their use.

The Government of Canada requires that team delegations participating in the Games submit an application to Health Canada listing all therapeutic products that will be imported temporarily into Canada. The application will be used to assess the admissibility and conditions that may apply to any regulated items on the list.

Importation of substances falling under the Controlled Drugs and Substances Act (such as narcotics, controlled drugs or precursor chemicals) is prohibited, except with an exemption issued by Health Canada. It is also necessary to ensure compliance with the laws of all countries of transit or trans-shipment.

Health Canada requires that applications be submitted at least 60 days before therapeutic products enter Canada. Failure to obtain authorization prior to goods entering Canada may result in refusal of entry.

Team delegations are required to send the completed application to the Inspectorate’s Border Integrity Unit at biu-uif@hc-sc.gc.ca.

Please note the following Health Canada requirements for delegations participating in the Games:

• A medical physician will be responsible for all authorized therapeutic products declared in the application and imported for their delegation’s use.

• The quantity imported is reasonable for the number of athletes, their age and type of events, and duration of stay in Canada.

• The goods will be used exclusively by the country delegation importing them. When a team delegation has an agreement to share therapeutic products with another team delegation, it must advise Health Canada.

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• All goods not consumed must be exported out of Canada after the Games.

• Adequate records are kept to record the use of the products and made available to Health Canada inspectors and border services officers upon request.

Health Canada will provide written confirmation to team delegations when their medical manifests have been approved. A process will be in place to share medical manifests approved by Health Canada with the CBSA. Health Canada will work together with the CBSA to facilitate entry of goods declared on the approved applications.

The reviewed and approved application document and any applicable exemptions must be presented to a CBSA official at the port of entry into and point of exit from Canada. For freight shipments, this can be arranged through your customs broker. For entry into Canada, a copy of the approval must be provided to your customs broker. In addition, the document must be available for presentation at any time while the therapeutic products are in Canada.

For more information on medical devices and pharmaceutical products, visit the Health Canada website at hc-sc.gc.ca or the CBSA website at cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-2-eng.html.

7.9 Gifts, Donations and AwardsGifts, donations and awards valued at CAD$60 or less each, may be imported free of duties and taxes. On each gift valued at more than CAD$60, duties and taxes must be paid on the excess. Alcoholic beverages, tobacco products or business-related materials cannot be claimed as gifts. Gifts should not be wrapped until clearing the border, as an inspection may be required.

Goods being donated to a charity will require a detailed letter to CBSA of the intent of the donation, to whom it is being donated and its purpose, prior to export.

7.10 Food, Plants and AnimalsCanada has complex requirements, restrictions and limits on the import of food, plants, animals and their products. Risks can be reduced by not bringing these types of products into Canada.

Before importing food, plants, animals and their products, contact the Canadian Food Inspection Agency (CFIA). The agency is responsible, through its national Import Service Centre (ISC), for the regulation of food, plants and animals destined for the Games. The ISC staff can provide specific information on import requirements and coordinate any required inspections.

In addition, the CFIA operates a web-based automated import service reference system designed to be a user-friendly searchable database of up-to-date Canadian import requirements for specific commodities. Visit the CFIA website at inspection.gc.ca/plants/imports/airs/eng/1300127512994/1300127627409.

7.11 Wood Packaging MaterialsWood packaging materials are a pathway for the transmission of several serious forest pests, including the Asian long-horned beetle, emerald ash borer and the pine beetle. Canada is a member of the International Plant Protection Convention (IPPC) for the uniform regulation of wood packaging used in international trade.

Wood packaging imports are regulated by the Canadian Food Inspection Agency (CFIA). Shipments that do not comply must be removed from Canada and may require fumigation at the importer’s expense.

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7. 7. Commodity-specific Information

Any non-manufactured wood packaging (such as dunnage, pallets, spacers, bearers and crating) must be treated. The only approved treatments are methyl bromide or heat. The only acceptable proof of treatment is the IPPC stamp or a phytosanitary certificate issued by the plant protection government authority of the exporting country. Phytosanitary certificates specifically from China are not accepted in Canada.

Packaging made from manufactured wood (such as plywood, oriented strand board and fiberboard) and paper or cardboard products are exempt from these requirements.

For more details, see Wood Packaging Imports on the CFIA website at inspection.gc.ca/plants/forestry/imports/wood-packaging/eng/1361328825468/1361328931666.

7.12 Prohibited GoodsWhen bringing goods into Canada, some may be considered prohibited and cannot be imported into the country.

The following types of goods are strictly prohibited:

• Short-barreled handguns, sawed-off shotguns, automatic weapons, semi-automatic weapons not suitable for hunting or target shooting, and replica firearms.

• Silencers, large-capacity magazines, switchblades, mace and pepper spray.

• Material that is considered to be obscene, hate propaganda or child pornography.

Suspected or prohibited goods may be subject to detention, destruction, exportation, seizure or forfeiture. In addition, importers may face civil penalties or criminal charges.

Prohibited goods are listed under tariff heading numbers 9897 to 9899 of the Customs Tariff which is published on the CBSA website at cbsa-asfc.gc.ca/publications/dm-md/d9-eng.html.

7.13 Tobacco ProductsVisitors to Canada may import, duty- and tax-free, the following amounts of tobacco products:

• 200 cigarettes

• 50 cigars or cigarillos

• 200 grams (7 ounces) of manufactured tobacco

• 200 tobacco sticks

Additional quantities are subject to substantial duties and taxes. An absence from Canada of at least 48 hours is required to be eligible to claim these exemptions again.

For more information on tobacco laws, visit mhp.gov.on.ca/en/smoke-free/.

7.14 Alcoholic BeveragesThe federal importation of Intoxicating Liquors Act prohibits the importation of alcoholic beverages into Canada except when consigned and imported by an authorized provincial agency. The few exceptions to this rule include small amounts of alcoholic beverages that accompany travellers for their personal use, and liquor that is imported by a consulate for official purposes.

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7.14.1 Alcoholic beverages accompanying travellersVisitors of legal drinking age in the province or territory where they enter Canada may import small amounts of alcoholic beverages, exempt from duties and taxes. The legal drinking age in Ontario is 19 years old. The goods must accompany the visitors and may not exceed any one of the following amounts:

• 1.5 litres of wine

• 1.14 litres (40 ounces) of distilled spirits

• a total of 1.14 litres (40 ounces) of wine and distilled spirits combined

• 24 x 355 millilitre (12 ounces) cans or bottles of beer or ale (maximum of 8.5 litres)

An absence from Canada of at least of 48 hours is required to be eligible to claim these exemptions again. Check with the appropriate provincial or territorial liquor control authority before importing additional quantities.

In Canada, alcoholic beverages are subject to substantial duties and taxes. In addition to the usual duties imposed under the Customs Tariff, Section 21 imposes additional duties. The Excise Tax Act imposes excise taxes on all imported wines. GST is payable on all beverages containing alcohol and on non-alcoholic beer.

7.14.2 Ontario liquor lawsThe Alcohol and Gaming Commission of Ontario has published a guide to assist visitors in understanding Ontario’s liquor laws. This guide provides essential information on purchasing, consuming, importing, and providing alcoholic beverages in Ontario and can be found at agco.on.ca.

7.14.3 Prohibited mail — alcoholic beverages Regulations pursuant to the Canada Post Corporation Act prohibit the importation of alcoholic beverages by mail, except by authorized organizations. When border services officers find unauthorized alcoholic beverages in a mail item, it is removed and turned over to Canada Post for disposal. For these reasons, alcoholic beverages should not be sent to Canada by mail.

7.15 CosmeticsThe intended end-use of a cosmetic imported in Canada should be clearly declared. Products intended for personal use are not subject to the legislation governing the sale of cosmetics in Canada.

Cosmetics imported into Canada for sale, including giveaway, must comply with the Food and Drugs Act and its Cosmetic Regulations. The CBSA assists Health Canada with the administration of this legislation by enforcing the conditions under which cosmetics may be imported.

All cosmetic products sold in Canada must be notified to Health Canada. It is the importer’s and manufacturer’s responsibility to ensure compliance with the applicable acts and regulations.

Health Canada publishes the Guidelines for Cosmetics Manufacturers, Importers and Distributors, which can be found at hc-sc.gc.ca/cps-spc/pubs/indust/cosmetics-cosmetiques/index-eng.php.

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7. 7. Commodity-specific Information

Additional information on the requirements to sell cosmetics in Canada can be found at hc-sc.gc.ca/cps-spc/cosmet-person/index-eng.php or by contacting a Regional Product Safety Office at hc-sc.gc.ca/contact/cps-spc/hecs-dgsesc/pso-bsp-eng.php.

For more information on the importation of cosmetics, consult your customs broker.

7.16 Currency and Monetary InstrumentsMoney laundering and terrorist financing are international issues. As part of its international commitments, the Government of Canada introduced the Proceeds of Crime (Money Laundering) and Terrorist Financing Act.

Under this legislation, imports and exports of cash and other monetary instruments of CAD$10,000 or more (or its equivalent in foreign currency) must be reported to the CBSA. There are no restrictions on the amount of money that may be brought into or taken out of Canada, nor is it illegal to do so.

For more information on crossing the border with CAD$10,000 or more, visit cbsa-asfc.gc.ca/travel-voyage/ttd-vdd-eng.html.

7.17 Endangered SpeciesCanada is party to the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES). CITES is an international agreement to protect wild animals and plants from over-exploitation through international trade. The importation of endangered, threatened or vulnerable species and their products is controlled through a system of import and export permits.

The importation of listed species and their products may be prohibited. The convention provides certain exemptions — for example, goods that form part of personal clothing or accessories that are contained in personal baggage, and have been owned, possessed and used in Canada, may be exempt. However, there are strict criteria that apply to the recognition of these exemptions.

For specific information, contact the Environment Canada CITES office at 1.819.997.1840 or at cites.ec.gc.ca.

7.18 Vehicles Prior to entry into Canada, vehicles must meet the requirements of the CBSA, Transport Canada and the Canadian Food Inspection Agency. The CBSA assists Transport Canada with the administration of the Motor Vehicle Safety Act by enforcing the conditions for importation. This legislation is intended to reduce the risk of death, injury and damage to property and the environment posed by vehicles. The CBSA also assists the CFIA with the administration of the Plant Protection Act by preventing the importation of injurious pests that can be transported in soil through vehicles.

Visitors to Canada may temporarily import, free of duties and taxes, passenger and recreational vehicles for their personal use. The CFIA requires that any sand, soil, earth and plant residue be washed from passenger and recreational vehicles, including the undercarriage, before import. This requirement applies to all used vehicles, regardless of origin.

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Transport Canada’s Registrar of Imported Vehicles (RIV) program ensures that qualifying vehicles imported into Canada are modified, inspected and certified to meet Canadian safety standards. A vehicle that was manufactured to meet the safety standards of a country other than the United States or Canada cannot be imported unless the vehicle is one or more of the following:

• entering Canada temporarily.

• 15 years old or older (excluding busses).

• a bus manufactured before January 1, 1971.

Vehicles entering Canada temporarily for certain purposes, such as satellite trucks, may be excluded from the RIV program. The allowable types of temporary imports include those:

• By visitors, for a period not exceeding 12 months.

• By individuals with valid work permits/authorizations for employment, for a period not exceeding 36 months.

• By diplomats, if authorization in writing has been granted from Foreign Affairs and International Trade Canada, for the duration of their posting in Canada.

• For exhibition, demonstration, evaluation, testing or other special purposes.

A vehicle imported temporarily under one of these conditions cannot be sold or otherwise disposed of while in Canada, and cannot remain in Canada longer than the applicable time limit. The importer must submit written authorization from Transport Canada in the form of a Transport Canada-endorsed Schedule VII. A vehicle import form 1 must be completed for temporary importations of this nature.

If you are considering importing a vehicle, contact your customs broker as soon as possible. The form 1 must be an original as each form has a unique identification number. Your customs broker can provide you with these forms and assist in their completion. The Transport Canada requirements for importing a vehicle permanently are complex, and importers should contact Transport Canada or the Registrar of Imported Vehicles directly concerning vehicle admissibility.

The following websites contain important information on importing vehicles into Canada:

Canada Border Services Agency: cbsa-asfc.gc.ca/publications/pub/bsf5048-eng.html

Transport Canada: tc.gc.ca/eng/motorvehiclesafety/safevehicles-importation-index-443.htm

Registrar of Imported Vehicles: riv.ca

Some countries, including the United States, have requirements that must be met before exporting a vehicle. Check with the customs authority of the country from which you intend to export the vehicle.

For more information on importing vehicles into Canada, consult your customs broker or email DB Schenker at TO2015@dbschenker.com.

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7. 7. Commodity-specific Information

7.19 Wireless Telecommunications and Broadcasting EquipmentGames-related organizations may, on a temporary basis, bring in, install and use radio frequency equipment, including hand-held radios, wireless microphones and mobile satellite uplinks. All radio frequency equipment must be coordinated and licensed from Industry Canada prior to use. The TO2015 Spectrum team strongly encourages all Games-related organizations to avoid the use of licence-exempt (licence free/family radio services) due to high risk of radio frequency interference. Industry Canada will levy a small fee for this coordination, which is based on the type of wireless equipment being used. In addition, use of private Wi-Fi is restricted unless coordinated with the TO2015 spectrum team.

For further information on the spectrum/Wi-Fi application process, contact spectrum@toronto2015.org.

Mobile phone networks in Canada utilize use GSM (2G) [850 / 1900 MHz] / UMTS (3G) [850/1900 MHz] / LTE (4G) [700/2100/2600 MHz]. Most mobile and smartphones will be compatible with the Canadian mobile phone networks; however, users are encouraged to contact their home carrier to verify hardware compatibility and international roaming agreements.

SIM cards from local Canadian mobile carriers (Bell, Telus and Rogers) will be available for purchase for users with unlocked mobile phones.

For further details on Canadian spectrum management and telecommunications regulations, visit ic.gc.ca.

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8. Export Procedures8.1 Acquittal of Temporary ImportsGoods imported temporarily (on an E29B temporary admission permit or ATA carnet) must be closed by the Canada Border Services Agency (CBSA) prior to export. This is normally done at the port of export; however, the CBSA may provide special services to verify the export of Games-related goods.

For goods imported temporarily under these programs, arrangements should be made through your customs broker and freight forwarder to report the export at least 48 hours in advance. The original forms must be presented to a border services officer for cancellation, where the goods may be examined and compared to those listed on the form. Failure to obtain cancellation may result in the denial of duty-and tax-free benefits, or any security deposit may be forfeited.

The CBSA temporary importation permit form E29B will be closed and, if applicable, the security deposit refunded, when the goods have undergone any of the following:

1. been exported

2. been accounted for under the provisions of Section 32 of the Customs Act, and the duties owing have been paid

3. been destroyed and the destruction has been certified by an officer

4. been consumed or expended under prescribed circumstances

5. been abandoned to the Crown

8.2 Proof of ExportThe CBSA requires export documents that describe the goods in sufficient detail in order for a border services officer to verify that the goods that were exported were the same as those that were imported temporarily. The description of goods on the import invoice, for example, must be the same as on the export bill of lading.

For a list of documents accepted as proof of export, visit cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-4-eng.html.

8.3 Export DeclarationShipments valued at CAD$2,000 or more require a formal export declaration. Exceptions to this requirement include goods that were imported temporarily and goods entering the United States for domestic consumption. Export declarations are designed to ensure accurate trade statistics.

The B13A export declaration form or the Canadian automated export declaration (CAED) is used to report exports.

A blank B13A form and instructions can be found at cbsa-asfc.gc.ca/publications/forms-formulaires/b13a-eng.html.

The CAED gives registered exporters or their agents a fast and easy way of reporting exports electronically. To register, visit Statistics Canada at statcan.gc.ca/start-debut-eng.html.

29

1. 8 8. Export Procedures

Penalties may apply for failure to report applicable shipments or for declarations that are inaccurate or incomplete.

Your customs broker can assist you with the proper completion of the export declaration as well as advice on when it is required. Contact your customs broker or email DB Schenker at TO2015@dbschenker.com.

For more information, refer to the Handy Guide for Exporters at cbsa-asfc.gc.ca/export/guide-eng.html.

30

CUSTOMS AND FREIGHT GUIDE

9. Contact InformationTO2015 LogisticsCindy Avila, Manager, customs and freight Telephone: 416.957.2404Email: customsandfreight@toronto2015.org

Schenker of Canada Limited (DB Schenker)Email: TO2015@dbschenker.comWebsite: DBSchenker.com/ca

Canadian Border Services Agency (CBSA) Telephone: 1.905.676.3626Email: GTAR_COD_TO2015@cbsa-asfc.gc.ca Website: cbsa-asfc.gc.ca

Health Canada Inspectorate’s Border Integrity UnitEmail: biu-uif@hc-sc.gc.caWebsite: hc-sc.gc.ca

31

10. Appendices

10. AppendicesA. GlossaryAmericas Paralympic Committee (APC)

The Americas Paralympic Committee is the sole regional governing organization of the Americas.

Authorization to transport (ATT)

An authorization that allows an individual to transport restricted or prohibited firearms from one place to another.

Border services officer (BSO)

Protects Canada’s borders by ensuring all people and goods coming into Canada are admissible and comply with Canadian laws and regulations.

Bump-in period The bump-in-period is the date range during which freight can be delivered to the venue in the most efficient manner without disrupting venue operations.

Bump-out period The bump-out-period is the date range during which freight can be picked up from the venue in the most efficient manner without disrupting venue operations.

Customs broker A person or company that is licensed by the Canada Border Services Agency and is empowered to act as an agent, on behalf of an importer/owner of goods, to transact business relating to importing or exporting goods.

Games Refers to the TORONTO 2015 Pan Am and Parapan Am Games, to be held in and around Toronto, Ontario, from July 10 to 26, 2015, (Pan Am Games) and from August 7 to 15, 2015 (Parapan Am Games).

International Paralympic Committee (IPC)

The International Paralympic Committee is an international non-profit organization and the global governing body for the Paralympic Movement.

Integrated Security Unit (ISU)

Refers to the TO2015 Integrated Security Unit or combined security and law enforcement agencies tasked with ensuring the security of the TORONTO 2015 Pan Am/Parapan Am Games

Lockdown The period in which Pan Am and Parapan Am venues and Athletes’ Village are in Games-time security mode and are only accessible by accredited guests and vehicles who will be subject to variable levels of security screening.

Master delivery schedule (MDS)

The time allocation plan used to control access of delivery vehicles to a specific Games venue or Athletes’ Village.

National Olympic Committee (NOC)/National Paralympic Committee (NPC)

A National Olympic Committee or National Paralympic Committee of a country participating in the Games.

Non-competition venue

A Pan Am or Parapan Am venue that does not have a sporting competition but is used for official Games purposes, such as the Main Media Centre and Games Family hotel.

Non-Resident Firearms Declaration (NRFD)

CAFC 909 is a form that serves as a licence and temporary registration certificate for 60 days (must be approved by a border services officer in order to be validated).

Official Sponsor Refers to a person or organization who holds certain rights that have been appointed by TO2015. They provide the foundation for staging the Games.

32

CUSTOMS AND FREIGHT GUIDE

Games Family Refers to a member or employee of PASO, IPC, APC, NOC or NPC or an individual who is the holder of Games accreditation issued by TO2015 and is an athlete, coach, team official, support staff member or technical official.

Pan Am Games Refers to the TORONTO 2015 Pan Am Games being held in and around Toronto from July 10 to 26, 2015.

Parapan Am Games Refers to the TORONTO 2015 Parapan Am Games being held in and around Toronto from August 7 to 15, 2015.

Pan American Sports Organization (PASO)

The Pan American Sports Organization governs the Pan American Games, which are held every four years in the year before the Olympic Summer Games, and selects the Host City for each Games through a vote of its 41-member National Olympic Committees.

Possession-Only Licence (POL)

Authorizes possession of a firearm that is already owned. Also, allows the borrowing of similar firearms. Is available only as a renewal of an existing licence.

Possession and Acquisition Licence (PAL)

CAFC form 921 is a licence that allows an individual to possess and acquire the class or classes of firearm indicated.

TORONTO 2015 Pan Am/Parapan Am Games Organizing Committee (TO2015)

The Organizing Committee for the TORONTO 2015 Games, incorporated under the laws of Canada on November 5, 2009.

VAPPS Vehicle access and parking permit scheme.

Venues Refers to both competition, and non-competition sites that feature official Pan Am or Parapan Am Games activities, including the CIBC Pan Am/Parapan Am Athletes’ Village, satellite accommodation, media centres and Games Family hotel.

10. Appendices

B. Competition Venues and Zones Map For shipping addresses, please contact customsandfreight@toronto2015.org.

LakeOntario

LakeSimcoe

Brighton

KawarthaLakes

Tweed

Hamilton

PortHope

MindenHills

Keswick

Milton

Ajax

Whitby

Bracebridge

Pickering

Scarborough

London

Gravenhurst

Uxbridge

Oshawa

Borden

Mississauga

Cobourg

FenelonFalls

Vaughan

Belleville

BramptonToronto

Bancroft

Markham

Collingwood

Stirling

Kitchener

Barrie

Guelph

Lucan Biddulph

Welland

WasagaBeach

Brantford

Waterloo

Midland

St. Catharines

HavelockLakefield

Cavan

RichmondHill

Orillia

Peterborough

Newmarket

Stratford

Owen Sound

Orangeville

PVM

MWW

PVN

YYZ

TTS

HRDPVH

CEP

CCE

OBXAJX

MAR

ANG

YORCTC

CEBPLB

MIS

MIV

HAM

PVB

PVF

WFC

HEN

CIBC Pan AmPark Zone

(PAP)

DowntownZone

NorthZone

WestZone

EastZone

400

48

9

35

401

QEW

QEW

PACUTS

ABL

PAV

WESPAD

MMC

MTC

RCY

RYAPAF

VAR

TCO

EXCEPS

PBVOPW

NPS

PPCSHR

IBP

SPAD

INA

AVEN

UE

JAR

VIS STR

EET

QUEEN STREET W

DUNDAS STREET W

COLLEGE STREET

BLOOR STREET W

KING STREET W

QUEEN STREET E

LAKE SHORE BLVD E

CIBC Pan Am Park ZoneExhibition StadiumExhibition CentreOntario Place West ChannelChevrolet Beach Volleyball CentreToronto ColiseumMain Media CentreMMC

OPWEXC

PBV

EPS

TCO

Downtown ZonePan Am/Parapan Am FieldsRoyal Canadian Yacht ClubRyerson Athletic CentreVarsity StadiumParapan Am International Broadcast CentreMetro Toronto Convention CentreNathan Phillips SquarePan Am Ceremonies VenueCIBC Pan Am/Parapan Am Athletes’ VillageParapan Am Main Press Centre &Parapan Am Games Family HotelPan Am Games Family Hotel

PAV

MTCNPS

IBP

PAD

RYAVAR

PAFRCY

PPCSHRWES

West ZoneCentennial Park Pan Am BMX Centre &Pan Am Bowling CentreCIBC Hamilton Pan Am Soccer StadiumRoyal Canadian Henley Rowing CourseMississauga Sports CentreCisco Milton Pan Am/Parapan Am VelodromeWelland Pan Am Flatwater CentreRowing & Canoe/Kayak Sprint Satellite AccommodationFootball Satellite AccommodationToronto Pearson International Airport

CEBPLB

MISMIV

HAM

PVB

PVFYYZ

WFC

HEN

North ZonePan Am Cross-Country CentreCaledon Pan Am Equestrian ParkHardwood Mountain Bike ParkMinden Wild Water PreservePan Am Shooting CentreCIBC Pan Am/Parapan Am Athletics Stadium &Canadian Tennis CentreMountain Bike Satellite AccommodationCanoe/Kayak Slalom Satellite AccommodationShooting & Equestrian Satellite Accommodation

PVM

MWW

HRD

TTS

PVN

PVH

CEPCCE

YORCTC

Competition Venue

Non-Competition Venue

Games Route Network

East ZoneAbilities CentrePresident’s Choice Ajax Pan Am BallparkAngus Glen Golf ClubAtos Markham Pan Am/Parapan Am CentreOshawa Sports CentreCIBC Pan Am/Parapan Am AquaticsCentre and Field House. University of TorontoScarborough Tennis Centre

OBX

AJXABL

MARANG

PACUTS

Kilometres

0 4020

N

TORONTO 2015 Pan Am/Parapan Am Games - Venues & Zones

CIBC Pan Am Park& Downtown Venues

T10.03.01E.AN

© Copyright TO2015 2014.This is a working document based on TO2015’s current assumptions as of 14/08/2014.Please review our Terms of Use at toronto2015.org

34

CUSTOMS AND FREIGHT GUIDE

C. Canada Border Services Agency Declaration Card E311 (when arriving by air)

Fold

alo

ng li

ne a

nd d

etac

hFo

ld a

long

line

and

det

ach

All travellers must be identified on a CanadaBorder Services Agency (CBSA) DeclarationCard. You may list up to four people living at thesame address on one card. Each traveller isresponsible for his or her own declaration.Each traveller is responsible for reportingcurrency and/or monetary instruments totaling CAN$10,000 or more that are in his or her actual possession or baggage.

Under the law, failure to properly declare goods,currency and/or monetary instruments brought into Canada may result in seizure action,monetary penalties and/or criminal prosecution.

Instructions

Information from this declaration will be usedfor CBSA control purposes, and may be sharedwith other government departments to enforceCanadian laws. For more information see InfoSource (ref. no. CBSA PPU 018), at a publiclibrary or visit http://infosource.gc.ca.

Part B – Visitors to Canada

Alcohol and tobacco exemption table

1.5 L of wine or 1.14 L of liquor or24 x 355 ml cans or bottles (8.5 L) of beer orale. (You must be of legal age in the province of importation.)

200 cigarettes, 200 tobacco sticks, 50 cigars or cigarillos and200 grams of manufactured tobacco(Special Duty may apply).

The following duty-free allowances apply to eachvisitor entering into Canada:

Gifts (excludes alcohol and tobacco) valued at no more than CAN$60 each.

1.5 L of wine or 1.14 L of liquor or 24 x 355 ml cans or bottles (8.5 L) of beer or ale.

200 cigarettes, 200 tobacco sticks, 50 cigars or cigarillos and 200 grams of manufactured tobacco.

24 hours: CAN$200 Not claimable if goods exceed CAN$200.

Alcohol and tobacco cannot be claimed. 48 hours: CAN$800 This includes alcohol and tobacco (see table below).

Part C – Residents of Canada

Each resident returning to Canada is entitled toone of the following personal exemptionsbased on his/her time absent from Canada(include all goods and/or gifts purchased orreceived abroad):

7 days: CAN$800 This includes alcohol and tobacco (see table below) and unaccompanied goods.

Protected A when completedE311 (12/06) BSF311

Complete in the same order as Part A

Do you or any person listed above exceed the duty-freeallowances per person? (See instructions on the left.)

Duration of stay in Canadadays

Residents of CanadaPart CYes NoDo you or any person listed above exceed the exemptions per person?

(See instructions on the left.)

Date left CanadaYY - MM - DD

Date left CanadaYY - MM - DD

Value of goods – CAN$purchased or received abroad(including gifts, alcohol & tobacco)

Value of goods – CAN$purchased or received abroad(including gifts, alcohol & tobacco)

Signatures (age 16 and older): I certify that my declaration is true and complete.Part D

12

4

Y Y M M D D

34

12

Do not fold Declaration Card

3

DateYY - MM - DD

Y Y M M D D Y Y M M D D

Y Y M M D D Y Y M M D D

M

All travellers (living at the same address) – Please print in capital letters.Part ALast name, first name and initials

1Citizenship:Y Y M M D D

Last name, first name and initials

4Citizenship:Y Y M M D D

Last name, first name and initials

3Citizenship:Y Y M M D D

Last name, first name and initials

2Citizenship:Y Y M D D

Postal/Zip code

HOME ADDRESS – Number, street, apartment No. City/Town

BusinessAirline/flight No., train No. or vessel name

Arriving from:Arriving by:Rail Marine HighwayAir

Purpose of trip:Study

Personal Other country directOther country via U.S.

U.S. only

Prov./State Country

Yes NoPart B Visitors to Canada

Meat/meat products; dairy products; fruits;vegetables; seeds; nuts; plants and animals or theirparts/products; cut flowers; soil; wood/woodproducts; birds; insects.

•

I am/we are bringing into Canada: Yes NoFirearms or other weapons (e.g. switchblades, Mace or pepper spray). Commercial goods, whether or not for resale(e.g. samples, tools, equipment).

•

•

I/we have visited a farm and will be going to a farm inCanada.

I/we have unaccompanied goods.

• Currency and/or monetary instruments totalingCAN$10,000 or more.

Declaration Card

R U.S. V Cr OOV– For Agency Use Only –PAX

Date of birth:YY - MM - DD

Date of birth:YY - MM - DD

Date of birth:YY - MM - DD

Date of birth:YY - MM - DD