WIXLIB

UPS Canada Brokerage RatesEffective January 2, 20122012 Rates

How to Use This GuideSECTION 1 How ToPages 3–9SECTION 2 Shipping Services and RatesPages 10–43SECTION 3 Import Rates into CanadaPages 44–57Section4Customs Brokeragen Customs Clearance Rates into CanadaPages 59–60n Customs Clearance Rates into the U.S.Pages 61–62n UPS TradeAbility and UPS Paperless InvoicePage 63SECTION 5 UPS Air Freight ServicesPages 64–66SECTION 6 Additional ServicesPages 67–75

Customs Clearance Rates into Canada 59Entry Preparation Fees– All rates are in Canadian funds.– Rates do not include applicable duties or taxes.For shipments arriving via UPS Worldwide ExpressFor shipments arriving via UPS Standard service Plus , UPS Worldwide Express , UPS Worldwideor via other couriers/transportation companies* Express Saver & UPS Worldwide Expedited services*Value for duty 0.00to 20.00FREE 20.01to 40.007.00 40.01to 100.00 19.45 100.01to 200.00 29.00 200.01to 350.00 45.60 350.01to 500.00 51.20 500.01to 750.00 58.20 750.01to 1,000.00 65.15 1,000.01to 1,250.00 72.10 1,250.01to 1,600.00 76.65 1,600.01to 5,000.00 80.85 1,000.00 Each additionalFREE†6.25Bond Feesthe Canada Border Services Agency(CBSA), a fee of 2.7% (minimum 6on UPS Standard; minimum 10 onUPS Worldwide Express Plus, UPSWorldwide Express, UPS WorldwideExpress Saver andUPS Worldwide Expedited) of theamount advanced by UPS will becharged. To avoid bond fees, call1-800-Pick-UPS and ask about ourPrepayment or Electronic FundsTransfer (EFT) plans.Additional Charges That May ApplyDuty and Tax Amendment 50.00Import Permits (each) 23.00Other Government Departments (O.G.D.) Processing Fee** 16.00Outport Entry Fee (for non-UPS-carried shipments only) 10.00Low-Value Shipment Amendment*** 15.00Each additional classification line after the first five lines (per line) 4.50Collect On Delivery (C.O.D.) Fee for collecting import charges on deliveryTo avoid C.O.D. Fees and expedite the customs clearance of your shipments, call1-800-Pick-upS and ask about setting up a ups Customs Brokerage/Importer Account. 4.25Invoice Integrity Fee**** 5.00Additional charges may apply for shipments requiring governmental department clearance.* The first five classification lines are included in this fee; line charges apply from the sixth line.** This fee applies to all shipments requiring other government department clearance including, but not limited to, those subject tothe Canadian Food Inspection Agency and Natural Resources Canada import requirements.*** This fee applies if the Amendment is submitted on or before the 10th of the month following the import date. If submitted after,the Duty and Tax Amendment applies instead.**** This fee may apply when the included documents are missing critical information and a telephone call or other form of communication is required to obtain the correct information. Examples of missing information include poor descriptions, no country oforigin, missing quantities, etc.† Free – When UPS Customs Brokerage handles your imports, there is no Entry Preparation Fee for routine customs clearance ofUPS Worldwide Express Plus, UPS Worldwide Express, UPS Worldwide Express Saver and UPS Worldwide Expedited shipments,including up to five classification lines. Charges may apply for more complex customs clearance procedures.Customs BrokerageCustomers are responsible for payment of duties and taxes. Whenfunds are not provided in advance bythe customer, and UPS must post abond to allow UPS shipments to bereleased in advance of p ayment to

60 Information on Import FeesDuties and Taxes– The Importer of Record isrespon sible for paying dutiesand taxes.– Duties and taxes are determinedand applied by the country inwhich the goods arrive.– All shipments being imported aresubject to inspection by the CBSAor other government agencies.– Specific documentation is requiredfor international shipments: Most countries do not chargeduties or taxes for letters orUPS Customs Brokeragecan still handle yourimports without aUPS Importer AccountNumber, but allamounts owing on theimport (freight charges,duties and taxes,customs brokeragefees – as applicable)will be payable C.O.D.when UPS delivers theimported shipment toyour door. In addition,you’ll be charged anadditional C.O.D. Feefor collecting theseimport charges upondelivery.With a UPS ImporterAccount, all your importcharges will be billeddirectly to your accountand no C.O.D. Fee willapply.documents, and no CommercialInvoice is required if “DocumentsOnly” is written on the shippingwaybill. For any other commodity beingshipped, three copies of aCommercial Invoice describing the contents and value ofthe shipment and the countryof origin of the goods must beattached to the shipment. Use UPS Paperless Invoice toprovide commodity-level invoicedata through electronic uploadto UPS, eliminating the need toattach Commercial Invoices. If you are importing goods intoCanada, ask your shipper toprovide the applicable NAFTACertificate of Origin so thegoods will be rated at thelowest possible rate allowedunder NAFTA Rules of Origin (ifapplicable).Customs Brokerage Service– Customs brokers are licensed bythe CBSA in customs clearanceprocedures and are employed toact on the importer’s behalf.– In Canada, the Importer ofRecord must officially designatea customs broker by signing aGeneral Agency Agreement,giving their customs brokerPower of Attorney to act on theirbehalf. UPS must be selected asthe designated customs brokerfor our guaranteed service to beapplicable.– The customs brokerage fees thatmay apply to a shipment fall intothree main categories: Entry Preparation Fees This process involves checkingthe Commercial Invoice submittedwith the goods and completingentry preparation proceduresrequired by the CBSA, includingcalculation of the applicable dutiesand taxes for each type of commodity included in the shipment.A fee may apply for this service.Bond Fees For customer convenience andfaster customs release, UPS willpost a bond to allow shipmentsto be released in advance of payment of duties and taxes to theCBSA. A fee of 2.7% (minimum 6 on UPS Standard ; minimum 10 on UPS Worldwide ExpressPlus , UPS Worldwide Express ,UPS Worldwide Express Saver and UPS Worldwide Expedited )of the amount advanced by UPSwill be charged in addition toany Entry Preparation Fees. BondFees can be avoided by selectingcertain UPS payment options – call1-800-Pick-UPS for details. Additional Fees Depending on the shipment andthe services required by thecustomer, various other customsbrokerage services and fees mayapply. See the “Customs ClearanceRates into Canada” section onpage 59 or call 1-800-Pick-UPSfor details.Customs Ancillary ServicesUPS Customs Brokerage offers anumber of valuable services for thecompliance-conscious importer.Contact your UPS Account Executiveor call 1-888-520-9090 for moreinformation on the followingservices:Duty and Tax Recovery Services– Duty and Tax Amendment: UPScan file an amendment withthe CBSA to correct inaccuratecustoms-related information onyour entry documents. A feeapplies for this service.– Low-Value Shipment Amendment:UPS can correct any customsrelated information on your entrydocuments for a shipment valuedat less than 1,600. The errormust be identified on or beforethe 10th of the month followingthe import date. If the error isidentified after the 10th of thefollowing month, a Duty and TaxAmendment must be completed.A fee applies for this service.

Customs Clearance Rates into the U.S. 61Entry Preparation Fees– All rates are in U.S. funds.– Rates do not include applicable duties or taxes.Value for dutyUPS Standard service‡ 0.00to 200.01to 1,250.01toEach additionalUPS Express Early A.M. , UPS Express , UPS Express Saver ,UPS Expedited & UPS 3 Day Select services‡ 200.00FREE 1,250.00 25.25 2,000.00 36.50 1,000.00 1.80FREE†Bond Fees– All rates are in U.S. funds.– Customers are responsible forpayment of duties and taxes.When funds are not provided inadvance by the customer, andUPS pays the duties and taxeson the importer’s behalf, a fee of2.0% (minimum of 6.50) of theamount advanced by UPS will becharged.Additional Charges That May ApplyMerchandise Processing Fee*(minimum 25, maximum 485 per entry)0.21% of the value of the merchandise 25.00Other Government Agency (O.G.A.) entry** 21.25Complex Entries 21.25Each additional classification line after the first five lines (per line) 3.00Additional Consignee/Invoice (per Consignee or Invoice) 2.10Other customs brokerage services are available – additional charges may apply.† Free – When UPS Supply Chain Solutions is the customs broker, there is no Entry Preparation Fee for routine customs clearance ofUPS Express Early A.M., UPS Express, UPS Express Saver, UPS Expedited and UPS 3 Day Select shipments including up to fiveclassification lines. Likewise for most UPS Standard shipments valued up to 200 except where a formal entry is required. Formalentries for UPS Standard shipments have a minimum charge of 35. Charges may apply for more complex customs clearanceprocedures.‡ The first five classification lines are included in this fee; line charges only apply from the sixth line.* A U.S. Customs and Border Protection merchandise processing fee is assessed on all formal entries (goods valued over 2,000 orany textile shipment). The fee is 0.21% of the value of the merchandise, minimum 25, maximum 485 per entry. For goods thathave a NAFTA Certificate of Origin, the fee is waived.** All fees, if any, charged by any government agency will be billed in addition to the O.G.A. entry fee.Customs BrokerageFish and Wildlife Clearance**