The Canada Border Services Agency (CBSA) is proposing to fundamentally change Canadian customs valuation rules in draft amendments to the Valuation for Duty Regulations, (SOR/86-792) (VFD Regulations) published on May 27,...more
The Canada Border Services Agency (CBSA) regularly conducts audits or “verifications” of importers, to assess compliance with Canada’s customs laws. Such verifications could result in additional duties, GST and/or other...more
Profound changes to the Valuation for Duty Regulations are on the horizon. We previously alerted readers that the federal government of Canada had included a number of provisions in its 2021 budget that would impact...more
The Canada Border Services Agency (CBSA) updated its online statement of its current trade verification (audit) priorities in July 2019. Importers of goods targeted for verification would be wise to ensure that they have...more
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
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