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,
The Canadian International Trade Tribunal (the “Tribunal”) recently held in ContainerWest Manufacturing Ltd v. President of the Canada Border Services Agency, AP-2014-025 (July 27, 2015) that “a through bill of lading is required for entitlement to the GPT.” This decision may surprise many importers, customs lawyers and customs brokers.
GPT means General Preferential Tariff.