Canada-U.S. Blog Trade Lawyers Cyndee Todgham Cherniak and Susan K. Ross

Category Archives: Customs Law

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What is an Ascertained Forefeiture by the Canada Border Services Agency?

Posted in Customs Law

An ascertained forefeiture is a monetary penalty levied by the Canada Border Services Agency (“CBSA”) when a CBSA officer believes on reasonable grounds that a person has imported goods into Canada illegally (or without reporting the goods). An ascertained forfeiture occurs when the goods cannot actually be seized (because the good cannot be located or… Continue Reading

How To Prove Origin Of Goods To the CBSA

Posted in Cross-border deals, Cross-border trade, Customs Law, origin, Trade Agreeements

On January 21, 2015, “the Canada Border Services Agency (“CBSA”) posted on the CBSA web-site D-Memorandum D11-4-2 “Proof of Origin of Imported Goods” (stated to be published on January 13, 2016).  This policy statement informs importers about what documents the CBSA will accept as proof of origin of goods. Pursuant to section 35.1 of the… Continue Reading

Advancement of Expert Testimony Rules Before The Canadian International Trade Tribunal

Posted in Antidumping, Cross-border trade, Customs Law, Legal Developments, origin, tariff classification, valuation

On December 21, 2015 (published on the CITT web-site January 12, 2016), the Canadian International Trade Tribunal (“Tribunal”) issued its tariff classification/refund decision in EMCO Corporation Westlund v. The President of the Canada Border Services Agency (CITT File No. AP-2014-042).  There is an interesting issue hidden in the case – whether a witness qualifies as… Continue Reading

How To Apply For An Advance Customs Ruling in Canada

Posted in Cross-border deals, Cross-border trade, Customs Law, tariff classification

Many importers in Canada want to minimize the risk of an assessment of customs duties for getting a tariff classification incorrect.  If an importer or exporter or foreign producer of goods cannot figure out how the Canada Border Services Agency (“CBSA”) would classify a good for customs duty tariff classification purposes, sometimes the best thing… Continue Reading

Pet Toys Are Not Classified For Customs Purposes The Same As Humans’ Toys in Canada

Posted in Customs Law, tariff classification

Even though I am amused at my puppy playing with her toys, the Canada Border Services Agency (“CBSA”) does not classify pet toys under H.S. Code 95.03 unless there is an identical toy for humans.  In Pet Valu Canada Inc v D/MNR (CITT File No. AP-97-017 and AP-97-053, AP-97-102, and AP-97-118) (which is an old… Continue Reading

Government of Canada Is Considering Increase to Imports By Mail/Courier Threshold

Posted in Cross-border trade, Customs Law

Glen McGregor of the Ottawa Citizen may have an inside scoop – he says the Government of Canada is considering increasing the Postal Imports Remission Order and the Courier Imports Remission Order thresholds of $20.00.  In an article published on January 14. 2016 entitled “Government mulls waiving taxes and duties on smaller-value online purchases“, McGregor… Continue Reading

Importers Of Tires Into Canada Must Comply With Safety Rules

Posted in Cross-border deals, Cross-border trade, Customs Law, Transportation

On January 11, 2016, the Canada Border Services Agency (“CBSA”) issued D-Memorandum D19-12-2 “Importation of Tires”, which sets out Canada’s border rules on the importation of tires.  Canada wants only safe tires imported for the purpose of sale in Canada.  Canada wants safe tires on the roads in Canada. D-Memo D-19-12-2 contains 2 Appendices.  Appendix… Continue Reading

What Are The Canada Border Services Agency’s 2016 Verification Priorities?

Posted in Cross-border trade, Customs Law, origin, tariff classification, valuation

Is your import company going to be audited by the Canada Border Services Agency (“CBSA”) in 2016?  It is hard to predict whether you will be the lucky person to host the CBSA at your business.  The chances increase exponentially if you import one of the goods that the CBSA has listed as a priority. … Continue Reading

What Every Importer Should Know About Canada’s Customs Duty Reassessment Policy

Posted in Customs Law, origin, tariff classification, valuation

On January 8, 2015, the Canada Border Services Agency (“CBSA”) released D-Memorandum D11-6-10 “Reassessment Policy”.  This is one of the most important CBSA policies.  Every importer should read this policy and consider if it is possible that they have made a mistake on their Canada customs documents. The CBSA Reassessment Policy sets out the rules… Continue Reading

Canadian e-Manifest AMPs Penalties Start Today For U.S. Truckers/Trains – Submit Manifest Prior to Arrival

Posted in Border Security, Cross-border trade, Customs Law, Legal Developments, Transportation

January 11, 2016 is E-Day – the day Canada will start to impose administrative monetary penalties (“AMPS”) for failure by highway carriers and rail carriers to have satisfied e-Manifest filing requirements.  What are e-Manifest requirements?  E-Manifest requirements are national security measures established by the Canada Border Services Agency (“CBSA”) and require that persons carrying cargo… Continue Reading

How To File A Tariff Classification Appeal in Canada

Posted in Customs Law, tariff classification

If the Canada Border Services Agency (“CBSA”) has made an error during a tariff classification verification, the importer may file a request for re-determination to appeal the assessment of duties.  In most cases, the CBSA changes the tariff classification from duty-free (i.e., 0%) to a higher duty rate (e.g., 10%) and issues a detailed adjustment… Continue Reading

On What Basis Can I Appeal An Administrative Monetary Penalty (Customs)?

Posted in Customs Law

The Canada Border Services Agency (“CBSA”) uses the Administrative Monetary Penalty System (AMPS) to issue monetary penalties to commercial importers for violating CBSA’s customs and border laws. You make a mistake, there is a penalty for that.  The mistake does not have to be intentional. The Master Penalty Document contains the infractions and the AMPS… Continue Reading

Canadian Trade Law Predictions for 2016

Posted in Agriculture, Border Security, Canada's Federal Government, Customs Law, Export Controls & Economic Sanctions, Exports, FCPA/Anti-Corruption

I do not know for certain what will happen in 2016 in terms of Canadian trade issues.  However, I can make a few educated predictions: 1. Canada will continue its economic sanctions against Russia and may add new designated persons in 2016.  The Trudeau Government may be less willing to expand economic sanctions into new… Continue Reading

How To Find Out What Is In The Canada Border Services Agency Files About You

Posted in Border Security, Canada's Federal Government, Cross-border litigation, Cross-border trade, Customs Law, Export Controls & Economic Sanctions, NEXUS, origin, tariff classification, valuation

Yesterday, we wrote about “How To Find Out What Is In The Canada Revenue Agency’s Files About Your Audit“.  Today, we are writing about your Canada Border Services Agency (“CBSA”) file.  Would you like to know why the CBSA is not approving your NEXUS application?  Would you like to know what the CBSA officer wrote… Continue Reading

Canada Releases 2016 Consolidated Customs Tariff

Posted in Canada's Federal Government, Cross-border trade, Customs Law, origin, tariff classification, Trade Agreeements, valuation

On December 16, 2015, the Canada Border Services Agency (“CBSA”) released “Customs Notice 15-037” regarding the January 1, 2016 Version of the Departmental Consolidation of the Customs Tariff.  This document is used by trade lawyers, customs brokers and importers to determine the correct tariff classification of goods.  In addition, the 2016 Tariff reflects the scheduled… Continue Reading

When the Canada Border Services Agency Seizes Your Cash, What Can You Do To Get Your Cash Back?

Posted in Border Security, Canada's Federal Government, Criminal Law, Customs Law, NEXUS

The Canada Border Services Agency (“CBSA”) may seize your cash if you are carrying financial instruments over $Canadian 10,000 and fail to declare the financial instruments when you enter Canada or leave Canada.  When arriving in Canada by air, all passengers complete the E311 form – Declaration Card.  One of the questions on the form… Continue Reading

Food Supplements vs Medicaments: The HS Tariff Classifications In Canada May Be Different Than the USA

Posted in Agriculture, Cross-border trade, Customs Law, origin, tariff classification

We are regularly asked questions about the tariff classification for Canada customs duty purposes of health food products.  Certain products that are classified in the United States under HS Code 2106 are classified under HS Codes 3003 (medicaments not in measured doses) or 3004 (medicaments in measured doses) for Canada customs purposes.  This is an… Continue Reading

What is a No-Names Customs Voluntary Disclosure?

Posted in Cross-border trade, Customs Law, origin, tariff classification, valuation

The Canada Border Services Agency (“CBSA”) permits importers to make a “no-names” disclosure in order to request advice from the CBSA as to the possibility of a successful voluntary disclosure (like a prior disclosure in the USA). In the case of a no-names voluntary disclosure, the CBSA does not require the importer’s representative to give… Continue Reading

Death and Customs Duties: The CBSA Issues D-Memo of Bequested Goods

Posted in Customs Law, tariff classification, Uncategorized

On November 18, 2015, the Canada Border Services Agency issued D-Memorandum D-2-1-5 “Bequests – Tariff Item No. 9806.00.00”.   In this D-Memorandum, the CBSA sets out the rules applicable when using Customs Tariff Code 9806.00.00 to import goods that have been bequested or are a gift in anticipation on death on a duty-free basis.  Generally speaking,… Continue Reading