Darrel H. Pearson

Darrel H. Pearson

Bennett Jones LLP

Contact  |  View Bio  |  RSS

Latest Posts › Customs


The Gap, the Trap and the Binding Spring - The Bri-Chem trilogy, the rule of law and self-corrections of revenue-neutral tariff...

In three decisions released concurrently by the Canadian International Trade Tribunal (CITT) on September 18, 2015 (collectively referred to as the Bri-Chem trilogy), the CITT instructed the Canada Border Services Agency...more

11/16/2015 - Canada Canadian International Trade Tribunal (CITT) Customs Imports Tariffs

CBSA Updates its 2015 Trade Verification/Audit Targets

This month, the Canada Border Services Agency (CBSA) updated its customs compliance verification priorities for 2015. Trade program verifications of tariff classification, customs valuation and origin are not limited to...more

7/10/2015 - Audits Canada CBSA Customs Importers Imports Tariffs Valuation

Skechers, Cost Sharing Arrangements, and Canadian Customs Appraisal

In the first three months of 2015, importers have witnessed major Canadian customs valuation law and policy changes. On January 19, 2015, the Canada Border Services Agency (CBSA) issued Customs Notice 15-001, “Treatment of...more

4/27/2015 - Canada CBSA Customs Importers

CBSA CLVS Seizure Policy Targets Exporters and Ups the Ante on Non-Resident Importers

Background to the Courier Low Value Shipment (CLVS) Program - When goods are purchased through e-commerce or mail order, conventionally Canadian consumers or non-resident importers (i.e., the exporters in most cases)...more

4/25/2015 - CBSA Customs E-Commerce Exporters GST Importers

Transfer Pricing Customs Duty Refund Applications – Let’s Do it Right

The Canada Border Services Agency (CBSA) has informed the Canadian importing community that importers may be entitled to obtain customs duty refunds in connection with downward transfer pricing adjustments having the effect...more

3/12/2015 - Canada CBSA Customs Imports Transfer Pricing

Canadian Importers May Now Seek Import Duty Refunds

Since the introduction of the Transaction Value System of customs valuation by Canada on January 1, 1985, the Canada Border Services Agency (CBSA) has maintained a stated policy of denying refund claims of related party...more

1/19/2015 - Canada CBSA Customs Duties Importers Imports

Summer Musings about Canadian Customs Regulations

These are relatively quiet times for new, impactful Canadian customs regulations, but a few recent postings are of note....more

7/9/2013 - Canada CBSA Customs Customs and Border Protection Imports Travel

Multi-nationals Beware! Customs Evidentiary Burden of Proof

On January 4, 2013, the federal Canadian tribunal with appellate jurisdiction relating to customs valuation, among other subjects, schooled multi-nationals on their obligations to meet the evidentiary burden of proof relating...more

2/12/2013 - Burden of Proof CBSA Customs Evidence Imports Multinationals Sales & Distribution Agreements Valuation

8 Results
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.