Pre-Planning vs Pre-Purchase – Customs Entry

There are a few ways of importing an aircraft into the Country:

  1. Pre-Planning: Example: I am buying an Aircraft from the US and will land in Canada and pay the customs fee right on the spot when crossing the border.
  2. Pre-Purchase: Example: I would like to buy an Aircraft from the states but am getting a pre-inspection done in Canada prior to the purchase and will self-report once the Purchase and Sale Agreement is signed. When crossing the border, you will be given an E29B Form (Temporary Admission Report) or you will be given a CANPASS number.

Private Ownership

When importing an aircraft from another Country, you need to pay the HST but not any duty as aircraft are duty free.

You simply need to attend the nearest Canada Border Services Agency (BBSA) with your Invoice or proof of purchase. Individuals may attend any of their offices as listed on their website https://www.cbsa-asfc.gc.ca/do-rb/provinces/on-eng.html. If the aircraft is already in Canada, perhaps having the CANPASS number with you might be helpful.

CBSA uses the daily exchange rate when calculating the Canadian price. Example: If the exchange rate was 1.3 on a $225,000 USD purchase, the Canadian price would be $292,500. The HST (13%) on that amount is $38,025.00. CBSA suggest that you bring a Certified cheque payable to Receiver General of Canada in an amount less than what is required and pay the difference by either personal cheque (up to a maximum $2,500), credit card (up to a maximum $5,000), debit (your personal maximum) or cash. You do not want them to owe you money as it is difficult to get your money returned to you.

Corporate Ownership

Since the rules and regulations are always changing, hiring a Customs Broker is recommended. The CBSA site gives you a list of brokers https://www.cbsa-asfc.gc.ca/services/cb-cd/cb-cd-eng.html.  Most Broker will charge you based on the price of your purchase but a flat fee can be negotiated in some cases.

If you need more advice or have specific questions, feel free to give us a call or send us an email at bfield@brantaero.com.

Customs Brokerage (USA):

FedEx Trade Networks Customs Brokerage: http://www.ftn.fedex.com/us/services/customsbrokerage.shtml

Border Buddy: https://borderbuddy.com/