Invoices

The shipper must fill out a Commercial or Pro Forma Invoice, and any additional Customs documentation (see below).

Commercial Invoice

A Commercial Invoices is used for items being exported which have been sold.

Pro Forma Invoice

A Pro Forma Invoice is used for items being exported which are provided at no charge, for example research samples.

CERS – Export Declaration

• Required for Exports to non-U.S. destinations which have a commercial value of $2000.00 CAD or more
• This will be completed and electronically filed by Customs & Traffic on your behalf.

Export Permit

• It is the responsibility of the exporting department or individual to ensure that the regulations cited under the Export and Import Permits Acts are met
• If your items for export are contained on the Canadian Export Control List, you will need to apply for an Export Permit prior to exporting the goods from Canada.
• A copy of the Export Permit must be provided to the Customs & Traffic department before shipping.

FCC Form 740 for Exports to U.S.

If the export item is a radio frequency device (or emits a frequency) and it is being exported to the USA, a FCC Form 740 must be completed.

• For instructions on how to fill out the form and a copy of FCC Form 740, please visit the FCC website and scroll down to 740.

FDA Radiation Form FD2877 for Exports to U.S.

Typical examples of devices that require the use of FDA Form FD2877 include but are not limited to:

• computer monitors
• computer laser printers
• television receivers
• microwave ovens
• sun lamps
• cellular telephones
• most other laser, ultrasonic and x-ray products

For instructions on how to fill out the form and a copy of FDA Form FDA 2877, please visit the FDA website.

• Social Security Number (SSN) if the item is either sold or shipped to a person in the U.S.

Toxic Substance Control Act Certification (TSCA) for Exports to U.S.

• For any chemical substances and/or mixtures, you will need this form.
• For more information, visit the TSCA website.

American Manufactured Goods being sent to the U.S. for repair

Two forms, a Foreign Shippers Declaration and An Importers Declaration Form are required. These will alleviate any taxes/duties from being applied to an item being shipped across the Canadian border for repair.

1. Complete the Foreign Shippers Declaration
2. Send the completed Foreign Shippers Declaration and An Importers Declaration Form to the repairing company
3. The receiving company will complete the Importers Declaration Form

What Must be Included on the Commercial/ProForma Invoice

• Goods Description – Clearly describe the product, its material, and its intended use.
• • Avoid vague terms like “Lab Sample,” “Lab Reagent,” or “Geological Sample.”
• Tariff Classification (HTS code) – Provide the 10-digit HTS code.
  • Look up codes here: hts.usitc.gov
  • FedEx and Canada Post have online search tools. UPS and DHL do not.
• Country of Origin (COO) – Where the goods were manufactured or substantially transformed (not just shipped from).
• Customs Value – The actual price paid for the goods (do not include freight, insurance, or separate charges).
• U.S. Consignee Tax ID – Required for all shipments (EIN for organizations, SSN for individuals, or CAIN for foreign importers).
  • McMaster’s USA Tax ID: 053801-0067 and needs to be listed on all documents where applicable.
• Manufacturer ID (MID) – Required for all shipments.
  • McMaster’s MID: XOMCMUNI1280HAM
  • For textiles, also provide manufacturer details.
• Manufacturer Name and Address– Identify the manufacturer’s name. If different from McMaster, include their full address.

⚠️ If any of this information is missing, your package may be delayed for several days or longer.

Special Notes

• Dry Ice Shipments – Due to longer transit times, ship with 12–20 kg of dry ice to ensure 6–10 days of coverage.
• Canada Post Shipments – McMaster will not be using Canada Post for U.S. shipments until further notice.
  • Canada Post will be collecting duties/taxes before export when parties finalize their documents in Canada.
  • They are working with a third-party vendor (Zonos) and implementation of collecting duties/taxes will take several weeks.
  • For questions about Canada Post shipments, contact kevin.persaud@canadapost.postescanada.ca

Resources

• Please refer to the Power Point presentation, which outlines the step-by-step process for using FedEx Online. It highlights where to input specific information and what details are required to ensure compliance.

• We may be able to save the shipper or receiver the duty/tax upon import to another country for repair.

• A copy of the completed waybill and invoice must be sent to Customs and Traffic.

• Once the repair is complete proof of export will be required by the CBSA in order for the return shipment to be completed.

If you are exporting equipment/items for repair, please contact Customs and Traffic in advance, with the following information:

• Value of the equipment/items
• Where you are exporting to
• Where each item was manufactured

Who is responsible for customs clearance and duties/taxes at the destination country?

• Typically, the consignee is responsible, but may vary in some cases
• The responsible party must be indicated as the ‘Importer of Record‘ on your shipping documents

Is the shipment to the U.S. via ground?

• for shipments being carried into the U.S. by ground, detailed information must be provided to U.S. customs via the University’s customs broker prior to arrival at the border
• At least 72 hours’ notice must be provided to Customs and Traffic