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In this tutorial, Nisha from GAGA B2B outlines the step-by-step process for importing goods into Canada. She emphasizes the importance of understanding eligibility before proceeding with imports, regardless of whether the business is based in India or the U.S. The first step involves determining if the goods can be imported, which requires an accurate description, along with the country of origin and manufacturer information. Additionally, importers should consult the Import Control List from the Export and Import Permits Act to verify eligibility. Nisha advises checking if the goods are controlled to ensure a smoother importing process.