The Canada Border Services Agency (“CBSA”) has created a new dedicated Canada-United States-Mexico Agreement (“CUMSA”) web-page on which implementation information will be posted to assist importers and exporters. CUSMA / USMCA / NAFTA 2.0 is scheduled to enter into force on July 1, 2020 and there will be no transition period. This means that importers
Federal Court of Appeal Determines that Rough Diamonds Cannot be Imported into Canada without Kimberly Process Certificates
In a recent ruling on February 24, 2020, the Canadian Federal Court determined in the decision of Tamba Thomas and Minister for Public Safety and Emergency Preparedness (MPSEP), 2020 FC 290 [Thomas v. MPSEP] that diamonds being imported into Canada must be imported in accordance with Canada’s Import and Export of Rough
CUSMA / USMCA / NAFTA 2.0 Enters into Effect on July 1, 2020 – Have you Prepared?
We now know the dated that the Canada-United States- Mexico Agreement (CUSMA) (or USMCA under US terminology) will enter into effect to replace the North America Free Trade Agreement (NAFTA): July 1, 2020. This does not mean that the governments are ready to enforce CUSMA – Canada, United States and Mexico must now negotiate and
Certification of Origin Requirements under CUSMA will be different than under NAFTA
On April 3, 2020, the Canada Border Services Agency (“CBSA”) published Customs Notice 20-14 “Implementation of the Canada-United States-Mexico Agreement (CUSMA)” in which the CBSA discusses the new Certification of Origin requirements under CUSMA and the new tariff codes. When CUSMA enters into effect (the implementation date is not yet set), the rules for Canadian
When CUSMA enters into effect, NAFTA advance rulings are no longer valid
On April 3, 2020, the Canada Border Services Agency (“CBSA”) published Customs Notice 20-14 “Implementation of the Canada-United States-Mexico Agreement (CUSMA)” in which the CBSA makes it clear that NAFTA origin advance rulings will no longer be valid when CUSMA enters into effect.
Importers who have an advance ruling might not be able to rely
Canada Grants Customs Duty, GST/HST and Excise Tax Relief for COVID-19 Emergency Goods
On March 16, 2020, the Canada Border Services Agency (“CBSA”) issued Customs Notice 20-08 “Imported Goods for Emergency Use in Response to COVID-19”, which discusses the circumstances where customs duty and goods and services tax (“GST”) /harmonized sales tax (“HST”) and excise tax relief will be granted for goods imported into Canada that will
Canada Border Services Agency Extends Deadline For Filing Corrections Required by a Verification Final Report
On March 18, 2020, the Canada Border Services Agency (“CBSA”) issued Customs Notice 20-09 “Changes in Requesting an Extension to the 90-day Period to Submit Corrections” in which the deadline for filing corrections is automatically extended by 30 days. Normally, when the CBSA issues a final report to an importer under audit (called a “trade
Where Do Your Goods Originate?
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
What We Have is a Failure to Communicate: Computer Programmers Should Not be Expected to Know Customs and Trade Compliance
Canada
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
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
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