On March 30, 2020, the Canada Border Services Agency (“CBSA”) published Customs Notice 20-12 “COVID-19: Tariff Classification and Other Information to Import Medical Supplies”. This is welcomed and I for one am very proud of the CBSA for releasing this information – THANK YOU!
In this extremely helpful Customs Notice, the CBSA provides their
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
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
The Canada Border Services Agency (“CBSA”) has released its H2 2019 customs verification priories. The valuation verification (also known as an audit) targets are apparel and footwear. This is the third round of audit targeting for apparel and the second round of audit targeting for footwear. If you import the items, you should expect
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
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
Many U.S. and foreign companies that sell goods on Internet-based retail platforms (both in-house platforms and Amazon-type platforms) should ask more questions as they access Canada’s consumer market. Often, the first question asked by the foreign company is how to access the Canadian market (as they see dollar signs). After they foreign company figures out
Last week, I was informed by four different U.S. non-resident importers (or their representatives) that the non-resident companies were frustrated in their dealings with the Canada Border Services Agency (“CBSA”) – to the point that they may cease selling to Canadian customers. While some of the complaints were more connected with customs brokers, many of
Canadian importers (especially non-resident importers and those related to a foreign entity) may, someday, be contacted by the Canada Border Services Agency (“CBSA”) to conduct a customs valuation verification. Current CBSA valuation verification priorities include apparel (Chapters 61 and 62) and food preparations and pastrycook’s products (Chapter 19). In January 2017, the CBSA announced that
Every importer wants to know “How much is it going to cost me to import the goods into Canada?” To answer this question, the importer needs to ask questions about (1) the H.S. tariff classification of the good being imported into Canada, (2) the origin of the good being imported into Canada, (3) the applicable