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

Tag Archives: customs duties

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

Canada Does Not Impose Customs Duties On Most Manufacturing Inputs

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

There is some concern that U.S. President Trump will cancel NAFTA (because he has said he would terminate NAFTA if he does not get what he wants from Canada and Mexico during the NAFTA renegotiation meetings).  One of the concerns raised in the media is that Canada will impose customs duties on U.S.-origin manufacturing inputs,… Continue Reading

Due Your Duty

Posted in Antidumping, Cross-border trade, Customs Law

With the ever-increasing scrutiny being brought to compliance and the payment of duties on imported goods by Customs and Border Protection (CBP), it is worth commenting that any duties which are due when an entry liquidates may, in fact, end up having to be paid even if the related protest remains pending due to the… Continue Reading

Canadian Athletes Do Not Have To Pay Customs Duties And Border GST On Their Medals

Posted in Customs Law, GST/HST

Canadian Olympians returning home from the Rio Olympics (or any athletic competition for that matter) do not have to pay customs duties and goods and services tax (“GST”) on their medals.  No customs duties are payable under Harmonized System (H.S.) Code 98.17, which covers “medals, trophies and other articles (not including usual merchantable products nor… Continue Reading

Canada has Implemented the WTO Information Technology Agreement and Eliminated Customs Duties on 201 Tech Products

Posted in Customs Law, World Trade Organization

On July 4, 2016, Canada’s Trade Minister Freeland announced that Canada implemented the World Trade Organization (WTO) expanded Information Technology Agreement (ITA). Pursuant to the expanded ITA, signatories agreed to eliminate tariffs on 201 information and communication technology (ICT) and related products. As of July 1, 2016, Canada permanently eliminated customs tariffs on many of… Continue Reading

Canadian Manufacturers in the Agri-Food Sector Have an Opportunity to Eliminate Customs Duties

Posted in Agriculture, Canada's Federal Government, Customs Law

On April 22, 2016, the Federal Government of Canada (in particular, the Department of Finance) launched public consultations on the elimination of unrecoverable customs duties (MFN rate) payable on imported manufacturing ingredients by manufacturers in the agri-food sector.  The consultation were first announced in the 2016 Federal Budget. The submissions are due on or before… Continue Reading

Canadian International Trade Tribunal’s Jurisdiction Clarified

Posted in Customs Law

The Canadian International Trade Tribunal has jurisdiction to determine whether the Canada Border Services Agency’s recapture of refunded customs duties is valid. In other words, if the CBSA issues a detailed adjustment statement (DAS) to claw back a refund, the affected importer may have a grounds for appeal if the DAS is issued too late…. Continue Reading