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The Bri-Chem Trilogy: Federal Court Affirms Tribunal

On November 16, 2015, we described important substantive and procedural issues that would be addressed by the Federal Court of Appeal (FCA) in an appeal from a decision of the Canadian International Trade Tribunal (CITT)....more

WCO Technical Committee on Customs Valuation Sanctions Use of Transfer Pricing Studies

To support the use of transfer pricing studies as an aid in establishing that prices paid or payable are not influenced by the relationship between vendor and purchaser, the World Customs Organization (WCO) has sought for...more

CBSA Encourages Delinquent Exporters to Review Export Practices

On November 16, 2015, the Canada Border Services Agency (CBSA) issued Customs Notice 15-035 in response to its growing concern that goods transiting through the United States to a subsequent destination are going unreported....more

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

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

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

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