An H.S. Tariff Classification Number is a 10 digit number that must be provided on import documentation in order to communicate what is the good that is being imported. Theoretically, every type of good is covered by the H.S. Tariff Classification Numbers and each good can be matched with a number. The Canada Border Services
What Did The Supreme Court of Canada Say About Appeals of CITT Tariff Classification Decisions?
On September 29, 2016, the Supreme Court of Canada upheld a decision of the Canadian International Trade Tribunal (“CITT”) as reasonable. In Attorney General of Canada v. Igloo Vikski Inc., the majority of the Supreme Court of Canada held that imported hockey gloves should be classified as “gloves, mittens and mitts” under tariff
How Canadian! The Supreme Court of Canada’s First Tariff Classification Decision Is For Hockey Gloves
Canada
On September 29, 2016, hours before Canada won the World Cup of Hockey, the Supreme Court of Canada issued its first tariff classification decision since Canada signed the International Convention on the Harmonized Commodity Description and Coding System in 1998. At the heart of the decision was the proper tariff classification for goalie gloves,
Let’s Shed Some Lights On The Subject: The CBSA Is Targetting Lamps
On July 11, 2016, the Canada Border Services Agency (“CBSA”) announced their audit priorities for the second half of 2016. One of the priorities for tariff classification verifications is “parts of lamps”. Parts of lamps were first announced as a verification priority in 2015. The CBSA takes the position that parts of lamps are
What Are The Pros And Cons Of Being A Non-Resident Importer Into Canada?
The Internet enables foreign companies to market and sell to Canadian consumers without setting up in Canada. A common question of foreign sellers with opportunities to sell to Canadians is “Should I sell into Canada as a non-resident importer?” Before answering this question, we must go back to the basics.
What is an importer?
The
What Is The Difference Between A Red/Green Olive And A Black Olive?
The answer to this question is found in the recent Canadian International Trade Tribunal (“Tribunal”) tariff classification appeal case of Délices de la Forêt Inc. v. President of the Canada Border Services Agency (“CBSA”), AP-2015-018. The issue in this case was whether green and red olives in brine in a glass jar were properly classified
How To Apply For An Advance Customs Ruling in Canada
Many importers in Canada want to minimize the risk of an assessment of customs duties for getting a tariff classification incorrect. If an importer or exporter or foreign producer of goods cannot figure out how the Canada Border Services Agency (“CBSA”) would classify a good for customs duty tariff classification purposes, sometimes the best thing
Do Your Employees Know Enough To Complete A Certificate Of Origin Properly?
Let’s face the truth, the legal department does not sign off on certificates of origin. In most companies exporting their goods, it is the sales department or the logistics department that prepares and signs the certificates of origin. In many companies, the certificate of origin is just a piece of paper that has to be
What Is A “Blanket Authorization” And Why Does It Matter?
According to the Canadian International Trade Tribunal (“CITT”) in Worldpac Canada v. President of the Canada Border Services Agency, AP-2014-021 (Order and Reasons released on February 18, 2016 and posted on the CITT website on March 8, 2016), a “blanket authorization” is a “mechanism involving a specific process by which an importer can apply to
How To Apply For An Advance Customs Ruling in Canada
Many importers in Canada want to minimize the risk of an assessment of customs duties for getting a tariff classification incorrect. If an importer or exporter or foreign producer of goods cannot figure out how the Canada Border Services Agency (“CBSA”) would classify a good for customs duty tariff classification purposes, sometimes the best thing