Contributing Lawyers

It has long been understood that achieving 100% trade compliance with textile and wearing apparel imports has been challenging for both Customs and the trade community. In a recent presentation, Janet Labuda, the U.S. Customs and...

On April 21, 2010, the Canada Border Services Agency issued revised D-Memo 22-1-1 "Administrative Monetary Penalty System". This D-Memo supersedes the June 16, 2003 version. To read a copy of the revised D-Memo, please go to the...

During the month of April 2010, I have received many calls from Canadians whose new cars (purchased in the United States) have been seized by the Canada Border Services Agency (CBSA) upon return to Canada. With the Canadian...

On April 23, 2010, the Canada Border Services Agency (CBSA) reissued D-Memo 11-11-3 "Advance Rulings for Tariff Classifications". Please go to the following link for a copy of the revised D-memo -...

On December 22, 2009, Canada's Competition Bureau published its Enforcement Guidelines on "Product of Canada" and "Made in Canada" Claims.

Please go to the following link to obtain a copy of the FINAL VERSION on the guidelines -...

On April 16, 2010, the Canadian International Trade Tribunal (CITT) issued a decision in the Globe Electric Company Inc. case (AP-2008-022). The decision itself is not particularly earth-shattering. It relates to a...

Many Canadian businesses are not receiving properly completed NAFTA certificates of origin. The purpose of a NAFTA certificate of origin is to provide the Canada Border Services Agency (CBSA) with information so that the CBSA may...

In a recent posting my colleague, Cyndee Cherniak spoke about NAFTA audits and things prudent Canadian companies will do to prepare for them. It is worth noting that such audits are done quite differently in the U.S. Oh, the...

As the tax reporting deadline nears for many companies, CBP has started a new trend. It is sending out Forms 1099-C, which are issued by a creditor to a debtor when a debt is forgiven. How, you ask, could this apply to a Customs...

On March 12, 2010 (posted on the CITT web-site on March 22, 2010), the Canadian International Trade Tribunal (CITT) released a decision in the National Food Distribution Centre (EP-2009-002) in which the CITT refused to grant an...

When travelling to the Canada-United States Border (or any border crossing for that matter), remember to be humble, remember to be respectful, remember that the border officers have great power. Have you been in the military? ---...

The rates of duty for goods are set by the Department of Finance and are set out in Schedule I of the Customs Tariff (Canada). Depending on the origin of the good at issue, a different tariff treatment will apply. The Customs...

A number of customs attorneys in the United States have been warning me that the United States Customs and Border Patrol (USCBP) are stepping up enforcement activities under NAFTA. I have been informed by very reliable sources...

On February 25, 2010, the Department of Finance released a News Release about what will be the HST place of supply rules. There is a separate rule for customs brokerage services. "customs brokerage services" are currently...

There is some misinformation out there about whether HST will apply to imports into the new HST provinces (Ontario and British Columbia) after July 1, 2010. I hope I can clear up some of the confusion.

The first place to look...

I agree with the Canada Border Services Agency that H.S. tariff classification compliance is important. I also know from my experience in helping clients that many Canadian importers have not done the work to ensure that the H.S....