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Breakdowns are required as CBSA wants to know exactly what has been shipped and the items must all be classified properly. For example, if you have a first aid kit we would need to know what individual items are in the kit such as bandaids, tape, saline, etc. Each product needs an individual monetary value, country of origin, quantity, and each item has a specific tariff code that must be applied to reflect the commodity.

in Customs Documentation

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