Even though I am amused at my puppy playing with her toys, the Canada Border Services Agency (“CBSA”) does not classify pet toys under H.S. Code 95.03 unless there is an identical toy for humans. In Pet Valu Canada Inc v D/MNR (CITT File No. AP-97-017 and AP-97-053, AP-97-102, and AP-97-118) (which is an
Is your import company going to be audited by the Canada Border Services Agency (“CBSA”) in 2016? It is hard to predict whether you will be the lucky person to host the CBSA at your business. The chances increase exponentially if you import one of the goods that the CBSA has listed as a priority. In January 2016, the CBSA listed its priorities for verifications. We have been seeing increased random verifications of importers of the priority goods.
The listed tariff classification trade compliance priorities are:
The listed valuation trade compliance priorities are:
The listed origin trade compliance priorities are:
If you import any of these goods or think the CBSA may think your goods are included in the above lists, you should conduct an internal review and potentially make a voluntary disclosure before the CBSA selects you for a trade compliance verification.Continue Reading What Are The Canada Border Services Agency’s 2016 Verification Priorities?
If the Canada Border Services Agency (“CBSA”) has made an error during a tariff classification verification, the importer may file a request for re-determination to appeal the assessment of duties. In most cases, the CBSA changes the tariff classification from duty-free
HAPPY NEW YEAR! It is now time for for importers and exporters to review, update and renew their blanket North American Free Trade Agreement (NAFTA) certificates of origin. Importers and customs brokers must be in possession of a valid NAFTA certificate of origin to continue to receive the duty free (UST, MST or MUST) benefits
On August 27, 2015, the Canada Border Services Agency issued D-Memorandum D-10-14-66 “Tariff Classification of Certain Printed Flags and Banners”. This D-memo does not apply to flags belonging to countries. It applied in respect of printed flags and banners such as corporate signage for a conference or event.
This D-Memo follows the decision of
On August 27, 2015, the Canada Border Services Agency (“CBSA”) reissued D-Memorandum D-14-15-12 “Interpretation of Tariff Item 9986.00.00”, which supercedes the previous version. The new and improved version is much longer than the previous May 29, 1998 version.
Goods that are properly classified pursuant to H.S. item number 9986.00.00.00 enter Canada duty free regardless
On August 27, 2015, the Canada Border Services Agency (“CBSA”) issued D-Memorandum D10-14-65 “Tariff Classification of Decoy Calls“. I did not realize that there was an issue relating specifically to decoy calls. The issue was serious enough that the CBSA issued a specific administrative policy statement.
The CBSA states that:
“As heading 92.08 covers,