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

Tag Archives: Customs

The Canada Border Services Agency demands to be told of your prescriptions

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

Are Canadians, residents of Canada and visitors to Canada required to report prescription medications to the Canada Border Services Agency (“CBSA”)? The answer appears to be “YES”. The CBSA takes the position that you must declare all legally prescribed medications to them upon your return to or entry into Canada.  I am not kidding.  I… 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

The Government of Canada Has Not Appointed Needed Canadian International Trade Tribunal Members

Posted in Antidumping, Canada's Federal Government, Customs Law, Government Procurement

Canada is nearing a trade law crisis point that, quite frankly, is avoidable and easily solved.  There are too few permanent members of the Canadian International Trade Tribunal (“CITT”) for the workload.  Section 3 of the Canadian International Trade Tribunal Act provides for the appointment of a Chairman and six (6) permanent members to the… Continue Reading

How will the U.S. Government shutdown affect Canadians?

Posted in Agriculture, Border Security, Cross-border trade, Customs Law, Export Controls & Economic Sanctions, Exports, Immigration law, Imports Restrictions, NAFTA, NEXUS, U.S. Federal Government

The U.S. federal government was shut down at midnight this morning after a funding bill did not get 60 votes in the United States Senate. While the politicians work to find a solution before Monday, Canadians are reminded that the last U.S. federal government shut down lasted 16 days and a previous shutdown lasted 27… 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

Don’t Allow The CBSA To Confiscate Your Fois Gras AND Don’t Pay the Reduced Penalty

Posted in Uncategorized

We have been contacted by clients who have returned to Canada (usually from France) and they have brought a commercially sealed jar or two of “fois gras de canard” or “fois gras de canard entier”.  Unfortunately for these clients, they have been sent to the Secondary Inspection Area and the Canada Border Services Agency (“CBSA”)… Continue Reading

Canada has posted the 2018 Consolidated Customs Tariff Schedule

Posted in Customs Law

Canada’s H.S. codes and duty rates are contained in a schedule to the Customs Tariff.  Every year, Canada publishes online the Departmental Consolidation of the Customs Tariff.  This is chapter-by-chapter files (html and pdf files) with Canada’s tariff rates and a column setting out tariff reductions under Canada’s various free trade agreements.  The 2018 Version… 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

Money, Money, Who Owes the Money?

Posted in Antidumping, Corporate Counsel, Cross-border trade, Customs Law, Legal Developments

Originally published by the Journal of Commerce in October 2017 You receive an invoice from Customs and Border Protection (CBP) for additional duty assessed on an entry. When do you have to pay it?  Presumably the answer is within thirty (30) days, but maybe not! One of the members of the trade bar was recently… 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

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

August Civic Holiday: Survival Guide For Canada-US Cross Border Travel

Posted in Agriculture, Border Security, Customs Law, GST/HST, Immigration law, NEXUS, Personal Comments, Proceeds of Crime/Money Laundering

The August Civic Holiday long week-end will be here soon.  Canadians travel outside Canada to visit friends and family and to shop.  The Canada Border Services Agency (“CBSA”) is on the lookout for contraventions of the Customs Act and other border laws. Here is our survival guide to make sure the CBSA is happy with your declaration and… Continue Reading

Do Not Pass GO: Forgetting Your Receipts Gets You A Ticket To CBSA Secondary Inspection

Posted in Customs Law, NEXUS, valuation

We help a lot of Canadian citizens and Canadian residents who get their NEXUS Cards revoked, confiscated or cancelled by the Canada Border Services Agency (“CBSA”).  One issue that comes up time and time again is under-declaration because the traveler did not have all of their receipts printed and organized for primary inspection. While there… Continue Reading

Who Has The Burden Of Proof In A Canadian Customs Appeal?

Posted in Customs Law, tariff classification, Uncategorized

On July 18, 2017, the Canadian International Trade Tribunal (the “Tribunal”) posted its decision in Schlumberger Canada Limited v. President of the Canada Border Services Agency (CITT Appeal No. AP-2015-022).  In this decision, the Tribunal opined on who has the burden of proof in tariff classification appeals. First, it is important to know that, in… Continue Reading

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

Posted in AMPs, Canada-EU CETA, Canada-Ukraine FTA, Customs Law, valuation

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

What Should An Importer Know About Importing Industrial Hemp And Derivative Products Into Canada?

Posted in Agriculture, Customs Law, Imports Restrictions

The commercial production of industrial hemp was legalized in Canada in 1997.  Industrial hemp is different from cannibis, which the Liberal government announced would be legalized in Canada on July 1, 2018.  Canada is one of a limited number of countries that has legalized industrial hemp.  For Canadian purposes, the definition of “industrial hemp” is found… 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

Canada Day: Survival Guide For Canada-US Cross Border Travel

Posted in Border Security, Canada's Federal Government, Cross-border trade, Customs Law, Imports Restrictions, NEXUS, Proceeds of Crime/Money Laundering

The Canada Day long week-end will be here soon.  Canadians travel outside Canada to visit friends and family and to shop.  The Canada Border Services Agency (“CBSA”) is on the lookout for contraventions of the Customs Act and other border laws. Here is our survival guide to make sure the CBSA is happy with your declaration… 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

Can Canadian Importers Claim CETA Preferential Tariff Treatment If Goods Are Transshipped?

Posted in Canada-EU CETA

One question we have been asked is whether Canadian importers will be able to claim Canada-EU CETA duty-free tariff treatment if the EU-origin goods are imported into Canada from the United States or some other non-EU country after provisional implementation of the Canada-EU CETA.  It is common for Canadian importers to purchase from distributors in… Continue Reading

U.S. Boaters Soon Will Be Able To Venture Into Canadian Waters Without Reporting To Canada Customs

Posted in Customs Law

On June 12, 2017, the Canadian Parliament passed at third reading Bill S-233 “Conveyance Presentation and Reporting Requirements Modernization Act”, which is a bill that already passed in Canada’s Senate on April 11, 2017.  What this means is that Bill S-233 will become law as soon as it receives Royal Assent (which should occur soon). … Continue Reading