Customs procedures and requirements. The main laws governing customs procedures in Canada are the Canada Border Services Agency Act and Customs Act. All importers of commercial goods are therefore required to register with the Canada Border Services Agency for a business number, which includes an import/export account. This number must be inscribed on relevant customs documentation. Canadian importers of fresh fruit and vegetables must be licensed by the Canadian Food Inspection Agency. The Customs Self-Assessment (CSA) facilitates importation by involving a rationalized accounting and payment process for all imported goods by pre-approved importers. For a detailed step-by-step guidance to import goods and services into Canada visit the Canadian Revenue Agency, Goods and services imported into Canada.92
