We break down the complexities of the logistics industry. Understand the ins and outs of moving goods and master the principles, processes, and practices of shipping.
How to dispute a CBSA decision on tariff classification, origin, or value for duty
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Disputing a CBSA decision requires a clear understanding of the issue, the supporting documentation, and the applicable deadlines.
How SIMA normal values are determined and what happens when they change
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Normal values can change when the CBSA reviews updated pricing, cost, and market information, and revised values can affect the anti-dumping duty payable on future imports.
Understanding import surtaxes on goods entering Canada
The amount of duty you owe when importing goods into Canada can change if your goods are subject to a surtax order in effect at the time of importation.
Who can complete a CUSMA certification of origin and what it must contain
The certification of origin must contain nine minimum data elements and enough information to support the claim that the goods qualify as originating under CUSMA.
How to determine the price paid or payable for imported goods
For CBSA customs valuation purposes, the price on the commercial invoice is not always the same as the price paid or payable.
Understanding value for duty codes on your Commercial Accounting Declaration
While the value for duty shows the amount used for customs valuation purposes, the value for duty code identifies the circumstances behind that value.
When royalties and licence fees must be included in value for duty
Separately paid royalties and licence fees may need to be added to the value for duty when they relate to the imported goods and are required as a condition of sale.
Related persons and customs valuation in Canada
When the purchaser and vendor are related, the CBSA considers whether that relationship influenced the price.
What to do when you receive a Notice of Penalty Assessment
When you receive an NPA, review the notice carefully, confirm the deadline, gather the supporting records, and seek professional advice before deciding how to respond.
Currency conversion for customs purposes and GST/HST reporting
The rate on the duty side is fixed by the government. The rate on the GST/HST side is a business decision you make and commit to.
