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Purpose
To provide a clear, compliant process for exporting vehicles from Canada, ensuring all legal, customs, and documentation requirements are met and that every export file is complete and auditable.
This procedure applies to all vehicles:
Purchased by our entities in Canada, and
Sold or shipped to buyers outside Canada (retail, wholesale, dealer, or corporate clients).
It covers:
Documentation
Customs export declarations
Coordination with carriers
Record keeping and tax support
Facilitator / Broker
Gathers vehicle and buyer information.
Ensures all purchase and sale documents are complete.
Submits required details to the Export Coordinator.
Export Coordinator
Prepares the export file and customs declarations.
Coordinates with carriers and freight forwarders.
Ensures all documents are consistent and accurate.
Controller / Compliance
Reviews export files for completeness.
Confirms payments and title status before release.
Ensures records are stored and available for audit.
Before any export steps begin, the following must be confirmed:
Legal eligibility
Vehicle is legally allowed to be exported from Canada.
Destination country accepts the vehicle type (age, emissions, standards, right/left-hand drive rules, etc.).
Title and liens
Clear title or proper payoff instructions in place.
Any liens are disclosed and will be discharged as part of the transaction.
Internal file includes BOS, lien release (if applicable), and payment proof.
Vehicle status
Correct VIN, year, make, model, and trim.
Odometer documented.
Condition noted (new, used, demo, rebuilt, etc.).
No indications of tampered VIN or stolen property.
Buyer and destination
Full legal name and address of foreign buyer or importing company.
Country of final destination.
Sanctions or embargo checks where applicable.
If any concern arises, the file must be escalated to Controller / Compliance before proceeding.
Each export file must contain, at minimum:
A. Purchase and Title Documents
Bill of Sale from Canadian seller to our entity.
Any internal BOS between our entities (if applicable).
Proof of payment (wire or bank receipt).
NVIS (for new vehicles) or provincial registration where applicable.
Lien release or confirmation of clear title (if applicable).
B. Sale to Foreign Buyer
Commercial invoice to foreign buyer or importing entity.
Sales contract or pro-forma invoice (if required by buyer).
Buyer’s full contact details (name, address, phone, email).
C. Export and Shipping Documents
Export declaration (e.g., B13A / electronic export declaration via CERS or current CBSA process).
Carrier or freight forwarder booking confirmation.
Bill of Lading (BOL) or equivalent shipping document.
Packing list or unit list if shipping multiple vehicles in one shipment.
Insurance certificate (if applicable).
D. Vehicle Evidence
Photos of the vehicle (exterior, interior, VIN tag).
Condition report at pickup.
Odometer reading at time of export.
The Export Coordinator is responsible for ensuring the export declaration is properly filed.
Key data elements include:
Exporter name and address (our exporting entity).
Business number and any RM extension, if applicable.
Buyer / consignee name and address.
Country of final destination.
Description of goods (vehicle details and VIN).
HS (tariff) code for vehicles.
Value, currency, and terms of sale (Incoterms where applicable).
Mode of transport (e.g., ocean, air, truck).
Port of exit and estimated date of departure.
The declaration must be:
Filed before export as required by CBSA.
Updated or corrected if shipment details change.
A copy of the confirmation or reference number must be saved in the export file.
The Export Coordinator must:
Select a reputable carrier or forwarder experienced with vehicle exports.
Provide them with:
Commercial invoice
Export declaration details or B13A
Vehicle and VIN list
Pickup location and contact information
Confirm:
Pickup date and time
Port of loading and vessel or flight (if known)
Any special handling instructions (high-value, enclosed, containerized, etc.)
At pickup:
Carrier must complete a visual inspection and condition report.
Photos of the vehicle at pickup are recommended for the file.
At delivery to port:
Carrier must provide proof of delivery to terminal or warehouse where applicable.
Where required, the vehicle and documents are subject to inspection by customs or border authorities.
The Export Coordinator must ensure:
All original or required documents are available for the carrier and customs (BOS copy, export declaration, commercial invoice, VIN details).
Any questions from customs are answered promptly and accurately (through the carrier/forwarder where appropriate).
Once the shipment departs:
Obtain the final Bill of Lading showing:
Shipper (our exporting entity).
Consignee (foreign buyer or forwarder).
Vessel/flight details.
Date of loading or departure.
Vehicle description and VIN or unit identifiers.
After the vehicle has left Canada:
File must include:
Export declaration confirmation (CERS/B13A or successor reference).
Final Bill of Lading or Air Waybill.
Proof of delivery to buyer where available (import clearances, receipts, or buyer acknowledgment).
For GST/HST purposes (where a sale is treated as an export sale):
Maintain sufficient proof that the vehicle left Canada and was delivered or shipped to a foreign destination.
For complex or high-value transactions, consult professional tax advice to ensure zero-rating or export rules are applied correctly.
All export records must be stored and retained for audit purposes.
Minimum retention:
Keep all export-related documents for at least seven (7) years, or longer if required by applicable law or by our internal policies.
Files should be organized by VIN or internal file number and easily retrievable for:
Internal review,
Accounting and tax audits,
Legal or regulatory inquiries.
Exports must not proceed if:
There are unresolved title or lien concerns.
The vehicle is suspected stolen or VIN appears altered.
The buyer or destination is subject to sanctions or legal restrictions.
Requested paperwork or structure conflicts with customs, tax, or regulatory rules.
Any red flag must be escalated to Controller / Compliance. The transaction must be paused until cleared or cancelled.