The Canada Border Services Agency (CBSA) has released an updated list of trade compliance verification priorities for 2023. The CBSA periodically sets verification priorities which reflect its evaluation of the risk of...more
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) has released an updated list of trade compliance verification priorities for 2023. Verification priorities are established on an ongoing basis, and reflect the CBSA’s assessment of...more
The Canada Border Services Agency (CBSA) has released an updated list of trade compliance verification priorities for July 2022. Verification priorities are established throughout the year and reflect the CBSA’s assessment of...more
The Canada Border Services Agency (CBSA) released a list of verification priorities for January 2022. Verification priorities are established throughout the year and reflect the CBSA’s assessment of non-compliance risk with...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) has posted an updated list of verification priorities for January 2020. Verification priorities are established throughout the year and reflect the CBSA’s assessment of non-compliance...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
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
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
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
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
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
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
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
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
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
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
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
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
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
These are relatively quiet times for new, impactful Canadian customs regulations, but a few recent postings are of note....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
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