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Trade Remedies in the Age of Trump: Impact on Canadian Businesses

The election of U.S. President Donald Trump has heralded a new protectionist era of international trade. Since Trump's inauguration, the U.S. has withdrawn from the Trans-Pacific Partnership agreement, initiated discussions...more

Is Your Customs Compliance BEPS Ready?

2016 was the first year of the new transfer pricing reporting regime called Country-by-Country Reporting (CbCR). It will be a major new tool for revenue authorities and will undoubtedly lead to greater audit activity and more...more

CBSA Announces 2017 Trade Verification Priorities

As has become its customary practice at this time of the year, the Canada Border Services Agency (CBSA) has published its trade verification (audit) priorities for the coming year. The audits will cover three programs that...more

1/17/2017  /  Canada , CBSA , GST , Imports , Tariffs

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

Proposed Tariff Elimination for Certain Agri-Food Ingredients

In Budget 2016: Growing the Middle Class, the Government of Canada announced its intention to eliminate customs duties on imports of certain food manufacturing ingredients, excluding supply-managed (TRQ) products. This...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

Canadian International Trade Tribunal Declares CBSA Abusive and Directs CBSA to Follow its Decisions

On September 18, 2015, the Canadian International Trade Tribunal (CITT) released three decisions concurrently (collectively referred to as the Bri-Chem trilogy) that instruct the Canada Border Services Agency (CBSA) to apply...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

Canada makes Changes to its Customs Administrative Monetary Penalty System

On January 20, 2015, the Canada Border Services Agency (CBSA) issued revisions to its Administrative Monetary Penalty System (AMPS), found in Memorandum D22-1-1 Administrative Monetary Penalty System....more

2/17/2015  /  Canada , CBSA

Canadian Customs Authority Shifts Gears on Import Duty Refunds

The CBSA has made a long-sought-for change in its policy to allow duty refunds in the event of qualifying downward transfer price adjustments by importers. The change comes on the heels of victory by Bennett Jones in a test...more

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

CBSA Shares its 2015 Customs Compliance Verification Targets

On the first business day of the new year, the 6th of January 2015, the Canada Border Services Agency (CBSA) issued its customs compliance verification priorities for 2015. After first noting that trade program verifications...more

CBSA Announces Mid-2014 Audit Targets

As is its practice, the Canada Border Services Agency recently announced its semi-annual trade verification targets for the balance of 2014. Many targets continue from the past, while new ones have been added....more

7/10/2014  /  Audits , Canada , CBSA

CBSA Transforms Client Outreach

The Canada Border Services Agency quietly used the summer snooze period to quietly float a transformation of client outreach to importers that were paying attention. In its Customs Notice 13-017, it notified the importing...more

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

Canada Selectively Withdraws GPT Benefits

On December 22, 2012, the Canadian government solicited views on the withdrawal of general preferential tariff (GPT) status from imports of beneficiary countries. It was proposed that the withdrawal would be discriminatory to...more

4/2/2013  /  Canada , Exports , Imports , Tariffs

Frito-Lay: CITT Lays Down the Law

The Canadian International Trade Tribunal decision in Frito-Lay v. President of the CBSA, AP-2010-002 (December 21, 2012), reasons January 8, 2013, teaches Canadian importers and the CBSA a number of important lessons. Three...more

3/12/2013  /  Imports , NAFTA , Tariffs

CETA and USETA: Pieces of an Atlantic Jigsaw Puzzle

It is likely seen as early days given the very recent announcement of the intention of the EU and USA to conduct “free trade” or “economic and trade” agreement negotiations, but with the near advent of CETA, recent...more

2/26/2013  /  CETA , EU-US Trade , NAFTA , Trade Agreements

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

CBSA Establishes Trade Compliance Verification Priorities 2013

The Canada Border Services Agency has announced its compliance verification priorities for 2013. For tariff classification purposes, they include a number of consumer goods (pet toys, fresh cut flowers, coconut milk, pickles,...more

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