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

Category Archives: origin

Subscribe to origin RSS Feed

Where Do Your Goods Originate?

Posted in Aerospace & Defence, Agriculture, Antidumping, Border Security, Buy America, Corporate Counsel, Cross-border deals, Cross-border trade, Customs Law, Exports, FCPA/Anti-Corruption, Government Procurement, Imports Restrictions, Legal Developments, origin, Trade Agreeements, Trade Remedies

Originally published by the Journal of Commerce in April 2018 The brewing trade war between the U.S. and China serves as a reminder to international traders that knowing where your goods are made and being able to prove it are two very different issues.  At a time when it remains common place for U.S. Customs… Continue Reading

What We Have is a Failure to Communicate: Computer Programmers Should Not be Expected to Know Customs and Trade Compliance

Posted in AMPs, Corporate Counsel, Cross-border deals, Cross-border trade, Customs Law, Export Controls & Economic Sanctions, Exports, GST/HST, Imports Restrictions, origin, Sales Taxes, tariff classification, Tax, valuation

This is a common problem – too common.  The people in the company responsible for customs and trade compliance do not work closely with the computer programmers as software is being developed — and mistakes are made.  The computer programmer does his or her job in preparing the code, but does not have any knowledge… Continue Reading

Schrödinger’s Cat: Can Goods Be Subject to Customs Duties and Not Subject Customs Duties At the Same Time?: Look in the Box before Shipping

Posted in Customs Law, NAFTA, origin

Anyone who watches “The Big Bang Theory” knows about Schrödinger’s cat.  The cat was both thought to be dead and thought to be not dead at the same time.  There is a similar paradox for Canadian companies who sell to the United States and/or China.  Canadian goods may be thought to be not subject to… Continue Reading

Canadian Customs Duties and the Trump Tax Changes – What Do They Have In Common?

Posted in Customs Law, origin, U.S. Federal Government, valuation

On December 22, 2017, President Trump signed the Tax Cuts and Jobs Act (the “Trump Tax Act”).  The Trump Tax Act materially changes U.S. corporate tax laws and incentivizes U.S. companies with overseas operations to either return home to the United States and/or repatriate money home to the United States. As companies are attempting to… Continue Reading

Ask Questions Before You Market Access into Canada?

Posted in AMPs, Canada's Federal Government, Corporate Counsel, Cross-border trade, Customs Law, GST/HST, origin, Sales Taxes, tariff classification, valuation

Many U.S. and foreign companies that sell goods on Internet-based retail platforms (both in-house platforms and Amazon-type platforms) should ask more questions as they access Canada’s consumer market.  Often, the first question asked by the foreign company is how to access the Canadian market (as they see dollar signs).  After they foreign company figures out… Continue Reading

Do You Have Your Certificates of Origin for 2018?

Posted in Canada-EU CETA, Canada-Ukraine FTA, Cross-border trade, Customs Law, NAFTA, origin

It is that time of year again – time to obtain or prepare new Certificates of Origin. A Certificate of Origin may apply to either a single importation of goods or to multiple importations of identical goods exported to a free trade partner within a 12-month period, (called a “blanket certificate”).  Blanket Certificates of Origin… Continue Reading

What is the Canadian International Trade Tribunal?

Posted in Antidumping, Canada's Federal Government, Customs Law, Government Procurement, origin, tariff classification, Trade Remedies, valuation

The Canadian International Trade Tribunal (also known as the “CITT”) is an independent, Canadian quasi-judicial administrative tribunal that adjudicates a variety of international trade cases and matters. The CITT is the place to go to receive a fair, timely, transparent and effective resolution of a trade-related dispute and/or government-mandated inquiry/dispute, provided that the trade-related dispute is… Continue Reading

The Origin Verification Process In CETA Is Different From What Canadian Businesses Are Used To

Posted in Canada's Federal Government, Canada-EU CETA, Cross-border trade, Customs Law, NAFTA, origin

Canadian businesses are used to the North American Free Trade Agreement (“NAFTA”) customs procedures for verifying certificates of origin that effectively state that exported goods are “made in Canada”. The NAFTA origin verification procedures have been adopted in most other Canadian free trade agreements. Under NAFTA, United States Customs and Border Protection (“US CBP”) officers… Continue Reading

Are You Ready To Benefit From The Canada-EU CETA?

Posted in Agriculture, Canada's Federal Government, Canada-EU CETA, Cross-border trade, Customs Law, Imports Restrictions, origin, tariff classification

On September 14, 2017, the Canada Border Services Agency (“CBSA”) issued Customs Notice 17-30 “Implementation of the Canada-European Union Comprehensive Economic and Trade Agreement”, which sets out some of the final administrative details needed before duty-free imports are processed starting on September 21, 2017.  These final details supplement the Canada-EU CETA text, the Canada-European Union Comprehensive… Continue Reading

What Are Canada’s Tariff Codes (As At September 14, 2017)?

Posted in Canada's Federal Government, Canada-EU CETA, Canada-Ukraine FTA, Corporate Counsel, Cross-border trade, Customs Law, origin

Canada does not have a single customs duty or tariff rate for all imports. Over the years, Canada has entered into a number of free trade agreements.  A tariff rate code is assigned for every free trade agreement partner because tariff elimination commitments and tariff reduction schedules cause applicable tariff rates to be different from… Continue Reading

Canada Has Published Order-In-Council And Regulations For Canada-EU CETA Implementation

Posted in Canada's Federal Government, Canada-EU CETA, Customs Law, Export Controls & Economic Sanctions, Imports Restrictions, origin

On September 1, 2017, the Trudeau Cabinet (Governor-in-Council) promulagated many of the regulations necessary for the implementation of the Canada-European Union Comprehensive Economic and Trade Agreement (“Canada-EU CETA”) on September 21, 2017. The Canada-EU CETA regulati9nos were published in in the September 7, 2017 Canada Gazette. The most important document is an Order-in-Council fixing September… Continue Reading

CBP : Old Issues / New Tricks!

Posted in Antidumping, Border Security, Corporate Counsel, Criminal Law, Cross-border deals, Cross-border trade, Customs Law, Exports, Imports Restrictions, Legal Developments, origin, Trade Agreeements, Trade Remedies

Originally published by the Journal of Commerce in September 2017. As the scoundrels of the world are ever more creative with their attempts to circumvent the law, Customs and Border Protection (CBP) responds by implementing new tools.  One new tool is worth considering and one existing tool is worth revisiting. The new enforcement tool is… Continue Reading

What Are the CBSA’s Customs Verification Priorities for H2 2017?

Posted in Customs Law, origin, tariff classification, valuation

In July, 2017, the Canada Border Services Agency (“CBSA”) released “Tariff Compliance Verifications – July 2017”.  What are “Tariff Compliance Verifications”? Tariff compliance verifications are CBSA customs audits during which the CBSA ensures that importers are using the proper tariff classification (HS Code) numbers when completing import documentation. If you are making mistakes, the CBSA… Continue Reading

Do You Know The Canadian Marking And Labelling Rules For Importing Textile Products Into Canada?

Posted in Canada's Federal Government, Cross-border trade, Customs Law, origin

There are several pieces of Canadian legislation that prescribe marking and labelling requirements for textile products that are imported into Canada.  While it is difficult to provide specific requirements without detailed information about the product, and certain exemptions may be available, the manufacturer, importer, target market, etc, the following marking/labelling requirements may apply: 1) Country… Continue Reading

Canada Announces Canada-EU CETA Cheese Quota Rules

Posted in Agriculture, Canada's Federal Government, Canada-EU CETA, Cross-border deals, Cross-border trade, Customs Law, Imports Restrictions, origin

Retailers, distributors, restaurants, domestic producers and others have been anxiously awaiting the Government of Canada’s announcement on the process for Canada-European Union Comprehensive Economic and Trade Agreement (“Canada-EU CETA”) cheese quota.  The Canada-EU CETA was originally to be provisionally implemented on July 1, 2017 and this start date was delayed due to a disagreement over… Continue Reading

Canada Releases Notice to Exporters About CETA Light Vehicle Origin Quotas And Then Takes It Down

Posted in Canada-EU CETA, Export Controls & Economic Sanctions, origin

The Government of Canada posted a Notice to Exporters (No. 211) “Vehicles for Export to the European Union and Its Member States (Item 5210 of Canada’s Export Control List)”  (dated May 25, 2017) in which the rules for monitoring Canada-EU Comprehensive Economic and Trade Agreement (“Canada-EU CETA”) new vehicle quotas (for exports to the EU)… Continue Reading

The July 12, 2017 Canada Gazette Contains Regulations Needed For Canada-Ukraine FTA and Canadian FTA Implementation

Posted in Canada's Federal Government, Canada-EU CETA, Canada-Ukraine FTA, Cross-border trade, Customs Law, Government Procurement, origin, Trade Agreeements

The July 12, 2017 issue of the Canada Gazette, Part II, is full of important trade-related regulations and orders.  In Canada, regulatory rules are published in the Canada Gazette.  Regulations are prepared by government departments and promulgated by the Governor in Council (Cabinet).  Regulations do not need to be voted on by the House of… Continue Reading

Non-Resident Importers Having Difficulties Dealing With The CBSA

Posted in Canada's Federal Government, Corporate Counsel, Cross-border deals, Cross-border trade, Customs Law, GST/HST, origin, tariff classification, valuation

Last week, I was informed by four different U.S. non-resident importers (or their representatives) that the non-resident companies were frustrated in their dealings with the Canada Border Services Agency (“CBSA”) – to the point that they may cease selling to Canadian customers.  While some of the complaints were more connected with customs brokers, many of the complaints… Continue Reading

Importers Must Pay Customs Assessments In Canada To Perfect Appeal

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

We were asked recently whether a non-resident importer could ignore paying a Canadian customs detailed adjustment statement (“DAS”) and continue to import goods into Canada (just thumb their noses up at the Canadian government). The answer provided is that a non-resident importer (and a Canadian resident importer) should not consider something so foolish.  Under Canadian law,… Continue Reading

EU-Origin Cosmetics Become Duty-Free Upon Provisional Implementation of CETA

Posted in Canada's Federal Government, Canada-EU CETA, Cross-border trade, Customs Law, origin, tariff classification

On the date of provisional implementation of the Canada-European Union Comprehensive Economic and Trade Agreement (the “Canada-EU CETA”) (June 1 or July 1, 2017), EU-origin cosmetics will become duty free immediately.  Cosmetics are in Chapter 33 of the Harmonized Commodity Description and Coding System.  Canada committed in its Annex 2-A to immediately eliminate customs duties and… Continue Reading

The Canada-EU CETA Rules Of Origin For Textiles And Apparel Are More Flexible For Canadian Importers

Posted in Canada's Federal Government, Canada-EU CETA, Cross-border deals, Cross-border trade, Imports Restrictions, origin, tariff classification, Trade Agreeements

Currently, European textile and apparel goods are available in Canada.  When the Canada-European Union Comprehensive Economic and Trade Agreement (“Canada-EU CETA”) is provisionally implemented, more European textiles and apparel goods may be imported into Canada. Canadian importers need to know the new Canada-EU CETA rules for textiles and apparel in order to take full advantage of the… Continue Reading

Say Cheese: European Cheeses Will Soon Be Available Under Canada-EU CETA

Posted in Agriculture, Canada-EU CETA, Cross-border trade, Customs Law, Imports Restrictions, origin, tariff classification

Currently, European cheeses are available in Canada.  When the Canada-European Union Comprehensive Economic and Trade Agreement (“Canada-EU CETA”) is provisionally implemented, more European cheese may be imported into Canada. Current Canadian importers of cheese and new importers of cheese (e.g., restaurants, specialty cheese retailers and others) need to get ready. The Canada-EU CETA contains 5 sets… Continue Reading

Are You Ready for CETA?: 20 Questions That Canadian Importers Should Be Asking

Posted in Canada's Federal Government, Canada-EU CETA, Corporate Counsel, Cross-border trade, Customs Law, Imports Restrictions, origin, tariff classification, Trade Agreeements, valuation

The Canada-European Union Comprehensive Economic and Trade Agreement (“Canada-EU CETA”) is a free trade agreement between Canada and the 28 countries of the European Union.  The Canada-EU CETA is Canada’s largest free trade agreement since NAFTA.   There are opportunities for Canadian importers to save the customs duties on goods that they are currently importing… Continue Reading

Does Canada Have Label Requirements For Imported Goods?

Posted in Canada's Federal Government, Corporate Counsel, Cross-border deals, Cross-border trade, Customs Law, origin

Canada has a number of requirements mandating that certain goods have labels AND that certain information be communicated on labels and packaging.  Goods may not be imported into Canada if the required markings are not on the goods to be imported.  If goods are not marked properly, the improperly marked goods may be seized by… Continue Reading