Canada: where the EU (or other countries) exporter acts as the importer of record
Customs and Trade Consultant, Peter L. Mitchell Professional Corporation Chartered Professional Accountant (Canada), Canada
Published 04 Sep 2021
Country update
Are you planning to export your goods to Canada? In this article, we overview some of the important points for you to consider: free trade agreements, the federal goods and services tax (the Canadian VAT), and we focus on the situation where the exporter (a non-resident of Canada) acts as an importer of record.
