January 2016

Canada

Customs Building (XL)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

Canada

Canada US SignsStarting March 15, 2016, visa-exempt foreign nationals who fly to or transit through Canada will need an Electronic Travel Authorization (eTA).  To find out whether you need an eTA, please go to the Government of Canada interactive web-site.  The Government of Canada has prepared a video about eTA requirements.

What is the

Funny sleeping dogThe Canada Border Services Agency (“CBSA”) see many cute puppies that are adopted by Canadian families. An issue for the CBSA is the value of the puppy. When Canadian families bring their little puppies across the border, they must declare the puppy to the primary CBSA officer and the amount they paid for the puppy. 

justice statue with sword and scale. cloudy sky in the backgrounOn 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

Which wayMany 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

IMPORT red stamp
IMPORT red stamp

The Government of Canada (in particular, Global Affairs Canada, the Canada Border Services Agency, and the Canadian Food Inspection Agency) may pursue directors and officers of a corporation who fail to obtain the required import permits, licenses and certifications. Corporations cannot act on their own.  Individuals make decisions

Canada

IMG_5238Even 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

Gavel and Scales of JusticeIf the Canada Border Services Agency (“CBSA”) has made an error during a valuation verification, the importer may file a request for re-determination to appeal the assessment of duties.  In most cases, the CBSA changes the value for duty from a lower number to a higher value and issues a detailed adjustment statement charging the