Active and reliable
CBSA, GAC, Health Canada, ISED
English, French
End to End IOR
2-4 business days
We navigate the logistics, regulations, and compliance, connecting global businesses to a growing digital economy. We help you import compliantly, reduce risks, and accelerate your time to market.
Your customer, office or data center can receive equipment without acting as the named IOR Service on the customs declaration. One Union Solutions acts as IOR Service and organizes the import work between your team, the manufacturer, licensed customs broker and receiving site.
Our experience covers a broad range of commercial goods. IT, networking, telecom, medical devices and data center equipment are important use cases, including customer orders, internal deployments and no-charge business supplies.
We review the goods, transaction and destination, establish the correct HS code classification and valuation approach, and align the invoice, packing and transport information for filing.
We check the applicable product requirements and manage documentation, applications for import permits, manufacturer coordination, laboratory or certification-body work and follow-up where needed.
We coordinate release and accounting with the broker, manage the applicable importer account and payment requirements, and handle customs questions using the shipment evidence.
We coordinate the customs-release handoff with the transport and receiving teams and provide the relevant import records for your shipment file.
You provide accurate product and transaction details, manufacturer information where needed, the receiving contact and required date. You also approve the quote and arrange the funding identified for the shipment. We organize the document requests around the work they enable; you do not need a complete technical file to make the first enquiry.
We review your initial information, identify the inputs needed to price the shipment and prepare an itemized quote showing the service and shipment-dependent costs.
We align the customs documents, manage applicable approval work and coordinate the accounting and payment route. Your team receives the document requests and dispatch instructions needed for the shipment.
We coordinate the release submission, customs responses and duty and tax handling with the broker. You receive the customs-release status and any action needed to address a customs query or examination.
We coordinate the onward handoff and provide the relevant customs records. Freight and final delivery are identified separately in the quote when included.
An itemized quote separates One Union Solutions IOR service, government charges and external shipment costs. This gives procurement and finance teams a usable cost breakdown before dispatch.
The principal cost drivers are:
product classification, supported customs value, origin, quantity, condition and whether the shipment is a sale, FOC supply, temporary movement or return.
the applicable tariff treatment, import GST and any additional trade measures affecting the goods.
missing technical evidence, required testing, certification, permit or inspection work and the external charges for that work.
dispatch country, transport mode, shipment size, Canadian destination, and any quoted brokerage, freight, storage or final-delivery charges.
We identify the information behind the estimate, charges included in the service fee, separately charged items and the payments needed for the import. A customs examination, storage or another unplanned external charge is addressed against the actual shipment circumstances. The IOR Service fee does not automatically include freight, testing or delivery, and the service does not promise duty or tax financing.
A sale price and customs value are different concepts. For FOC goods, tell us why they are being supplied without charge and provide the available value evidence; zero payment does not make the goods tax-free.
Documents · Canadian importer requirements · FOC valuation · Duties and GST · Equipment requirements · Special shipment purposes · Delivery planning
Start with the basic shipment information. During preparation, we request the detail needed for classification, valuation, approvals and customs filing.
Goods list with manufacturer, model, quantity and condition: Identify the goods, check the classification and match product requirements to the actual equipment.
Commercial invoice or customs invoice information, currency and transaction purpose: Prepare the customs declaration and establish the appropriate valuation basis, including when there is no sale.
Packing list, bill of lading, package count, weights and serial numbers where relevant: Reconcile the declared goods with the consignment and identify equipment for returns or temporary movements.
Dispatch country, manufacturing origin and available origin evidence (such as certificates of origin): Plan the route and establish whether a preferential tariff claim is supported.
Transport information, Canadian destination and receiving contact: Coordinate release, transport handoff and delivery requirements.
Existing certificates, test reports, labels, manuals and technical specifications where relevant: Check the exact model and configuration and organize missing product-compliance work.
Provide the real parties and transaction. A consignee is the recipient identified for the delivery; that label does not by itself make the recipient the importer. Where there is no purchase price, the paperwork should describe the no-charge transaction accurately while supporting the value declared to customs. CBSA explains the required customs invoice information.
One Union Solutions acts as your IOR Service for the shipment. Canada also permits non-resident importing, giving non-resident importers a viable alternative to establishing a Canadian-incorporated company. A business choosing to import in its own name must arrange its own importer registration and obligations; using a broker alone does not supply a separate IOR Service. See CBSA’s commercial importing setup guide.
Canada’s customs accounting system is CBSA Assessment and Revenue Management, known as CARM. An importer needs a business number and an import-export program account, commonly called the BN and RM account, and must register in CARM. Broker filing requires the relevant authorization and delegation.
Release Prior to Payment (RPP) is a separate arrangement that allows release before customs duties and taxes are paid. It requires importer enrollment and financial security; CARM registration alone does not provide RPP. One Union Solutions handles the importer-side coordination for our IOR service and plans the accounting and payment route before dispatch. If RPP is not used, full accounting and payment are required for release under the standard alternative route. Your receiving site does not need to open an importer account merely because it receives goods under our IOR service. CBSA sets out the accounting, payment and RPP requirements.
The broker submits customs information under authorization. One Union Solutions acts as the IOR Service and handles the associated import work, including the shipment evidence and importer obligations. These roles should be clear in the documents before dispatch.
Under Canadian law, the IOR Service can be jointly and severally liable for duties with the importer and owner of the goods. Appointing an Importer of Record (IOR) service does not erase another party’s statutory obligations. One Union Solutions coordinates the importer work while your team remains responsible for accurate information and responsibilities attached to its own role. The Customs Act and CBSA’s IOR policy effective January 1, 2026 explain this distinction.
Our importer responsibilities and import compliance management continue after release. We keep the required import records, make required customs corrections and respond to CBSA verification requests from customs authorities. Your team supplies the underlying product, value, origin and ownership evidence needed for that work. CBSA describes these post-accounting obligations. Commercial import records generally must be retained for six years after importation.
We handle both sold goods and FOC business shipments, including internal equipment deployments and no-charge replacements. The documentation must explain why the goods are moving, their condition, the parties involved and the evidence supporting their value. For a sale, the transaction-value method is used where its legal conditions are met. For goods with no qualifying sale, another statutory valuation method is needed. A pro forma invoice, a nominal amount or the words “no commercial value” do not by themselves establish the correct value for duty. We establish the applicable approach and coordinate the supporting documentation with your team. CBSA explains the valuation methods and their order. No-charge status does not automatically remove duties, import GST or product requirements. A warranty replacement also needs its own transaction and relief analysis rather than an assumed exemption.
Duty depends on the tariff classification, origin, applicable trade agreements, and tariff treatment. Shipping from the United States does not establish US origin or eligibility under the Canada–United States–Mexico Agreement (CUSMA). We check the supporting origin information and Harmonized System classifications before claiming a preferential rate. Additional duties or other trade measures can change the cost even where ordinary duty rates are low. See CBSA‘s tariff classification and duty guidance and CUSMA origin requirements.
Most commercial imports attract 5% federal GST, generally calculated on the customs value plus applicable duties and taxes. Provincial tax treatment and taxes on subsequent supplies need separate consideration. We identify the relevant import charges in the quote rather than applying a single all-in Canadian tax rate. The Excise Tax Act sets the import GST charge and tax value.
Import GST recovery depends on the transaction, the eligible party’s registration and commercial use, and the supporting records. Paying the tax or being named as IOR Service does not alone establish entitlement to an input tax credit. Tell us how ownership and the Canadian supply are structured so the records can support the appropriate tax treatment. CRA explains import tax credit entitlement.
We match the requirements to the actual goods and their intended use. A wired server, a Wi-Fi access point, a telecom terminal and a battery shipment do not all follow the same approval path.
For Category I radio equipment, Innovation, Science and Economic Development Canada (ISED) requires certification and listing in its Radio Equipment List (REL) for the ordinary commercial import route. We check the exact model, hardware and radio configuration, including how a certified module is used in its host. FCC or CE evidence alone does not establish Canadian radio compliance. See ISED’s current radio requirements and guidance on foreign certification.
Where evidence is missing, we manage the application documentation and coordinate manufacturer information, testing and certification work. Your manufacturer supplies the technical file and required signatures. A foreign certification applicant also needs a Canadian representative; we coordinate the required representative documentation with the applicant and certification parties. ISED or an authorized certification body issues the certificate. Relevant labels and bilingual user notices are part of product preparation under RSP-100.
Digital equipment within ICES-003 needs the applicable emissions evidence and labeling even when it has no wireless transmitter. We review manufacturer reports and labels and coordinate missing evidence. Equipment within the telecom terminal rules also needs the appropriate declaration and registration; this does not apply indiscriminately to every networking product. See ISED’s digital equipment standard and terminal registration procedure.
Tell us the destination province and provide equipment and power-supply label photos. Electrical approval must fit the destination’s rules. In British Columbia, for example, equipment needs the recognized certification or approval evidence described by Technical Safety BC. We review that evidence and coordinate the required certification or inspection work; customs release does not itself authorize electrical installation.
Regulated energy-using products can also need Natural Resources Canada (NRCan) reporting and verification. The product, shipment purpose and whether a component is incorporated into other equipment affect the requirements. We check that route and manage the applicable filing and evidence with the manufacturer. An own-use exception or component reporting exception must fit the actual shipment; FOC wording alone does not establish it. See CBSA’s energy-using product requirements.
Declare lithium batteries, including those fitted in equipment or packed separately. We coordinate the transport requirements using the battery type, rating, condition, packing configuration and manufacturer test evidence. Requirements change by transport mode, and damaged or recalled lithium batteries cannot be treated as an ordinary air shipment. See Transport Canada’s lithium battery guidance.
Electronics supplied into a province can create obligations beyond border clearance depending on your supply chain structure. Ontario’s electronics framework, for example, includes equipment supplied to business users and identifies the responsible producer through the supply structure. We review the destination and transaction so that responsibility can be identified during preparation; naming an IOR Service does not automatically settle every producer obligation. See Ontario’s ITT/AV producer guidance.
Used or refurbished equipment: Tell us its condition, modifications and intended use. We review the value evidence, model compliance and identification records. Equipment for reuse must be distinguished from goods destined for recycling or disposal, which can fall under separate cross-border waste controls. Waste movements require a different regulated route.
Demonstrations and temporary use: Tell us what the equipment will do, how it will be used and when it is intended to leave Canada. We plan the applicable temporary-entry documentation, security and re-export evidence. Relief is conditional and duty and GST treatment can differ. A temporary customs route does not waive customs regulations, import regulations, or product rules. Radio equipment used solely for demonstration or research has a distinct ISED route and can require developmental licensing; it must not be treated as ordinary stock for sale or lease. See CBSA‘s temporary import rules.
Where that procedure applies, commercial temporary admission uses BSF865 in CARM. An ATA carnet can suit eligible temporary movements, but it cannot be used for goods intended for repair. We select the procedure using the shipment’s purpose and exit plan. See the current temporary admission procedure and carnet conditions.
Repairs, replacements and returns: Identify whether goods are entering Canada for repair, returning after work abroad or replacing previously supplied equipment. We use serial numbers, prior import/export records and the repair or warranty details to establish the correct entry and examine available relief. These movements are not automatically duty-free. CBSA distinguishes goods imported for repair from Canadian goods returning after work abroad.
Controlled goods or restricted transactions: Provide the parties, end user, end use and dispatch origin. We review applicable import restrictions and coordinate required documentation. Sanctions and origin-country export requirements must fit the actual transaction; the customer’s location alone does not establish the export jurisdiction. See Global Affairs Canada’s sanctions guidance.
The delivery plan combines preparation, transport, customs release and the receiving site’s arrangements. Share your required date before dispatch so we can identify the work that must precede shipment.
With valid product evidence already available, we focus preparation on matching the model and configuration, completing customs documents and organizing the import and payment route. When evidence is missing or the equipment has changed, we manage the technical-document, testing or application work needed before the relevant shipment stage. The manufacturer information is an essential input to that work.
We explain those dependencies in the shipment plan. Transport capacity, customs questions or examinations and receiving-site access also affect delivery. A quote is the commercial starting point; approval work and customs release occur later in the shipment journey.
Under Delivered Duty Paid (DDP), the seller normally handles import clearance and import charges. Under Delivered at Place (DAP), those responsibilities normally sit with the buyer. These delivery terms allocate contractual responsibilities; they do not by themselves appoint an IOR Service, register an importer or satisfy Canadian product requirements. The ICC’s Incoterms 2020 rules explain the allocation.
Tell us the delivery terms and who is selling, owning and receiving the goods. We align the IOR Service role, customs documents and quoted charges with that transaction so the import work supports your delivery commitment.
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Some of your burning questions answered.
An Importer of Record IOR in Canada is a legal entity responsible for ensuring imported goods meet Canadian customs & regulatory requirements. The IOR manages documentation, customs declarations, duties, taxes, & compliance requirements on behalf of the importer.
Yes, foreign companies can use an IOR service to import goods into Canada without setting up a local business entity. The IOR provider handles customs procedures, required documentation, & compliance requirements to make sure smooth & compliant imports.
Yes, an IOR service can be affordable for small businesses by reducing customs errors, avoiding unnecessary delays, & managing complex import requirements. It helps companies save time & resources while making sure their shipments follow with Canadian import rules.
The e-commerce, IT, manufacturing, and healthcare equipment sectors all benefit from the expertise of IOR providers. IOR services are useful for any company importing products into Canada since they aid in complying with the country’s rigorous customs rules.
An IOR service in Canada requires documents such as commercial invoices, packing lists, shipping details, product information, & regulatory documents. The IOR provider helps review and manage these documents to ensure accurate customs processing and regulatory compliance.
CREDITS
This page explains a service review. It is not legal or tax advice and does not replace a customs or regulator decision.
Reviewed by: Wahid Azeem, Trade Compliance Manager.
Last reviewed: 9 October 2026.
Corrections: info@oneunionsolutions.com
commercial importing setup guide
accounting, payment and RPP requirements
IOR policy effective January 1, 2026
valuation methods and their order
tariff classification and duty guidance
Excise Tax Act sets the import GST charge and tax value
ISED’s current radio requirements
guidance on foreign certification
terminal registration procedure
energy-using product requirements
Transport Canada’s lithium battery guidance
Ontario’s ITT/AV producer guidance
Canadian goods returning after work abroad
