Tax & Trade Blog

---

CHAT GPT, HAVE I COMMITTED CUSTOMS FRAUD?

UPTICK IN FRADULENT UNDER-VALUATION WITH NEW TARIFF ENVIRONMENT

Download a PDF copy of this Blog here.

Not since the 1980s and ‘90s has our specialized Customs, Trade & Indirect Tax Firm seen such an uptick in clients with significant under-valuation issues with the Canada Border Services Agency (“CBSA”).

---

NOT ALL DESIGN COSTS COUNT FOR DUTIES!

IMPORTER “WIN” AS CITT EXCLUDES CERTAIN DESIGN COSTS FROM VALUE FOR DUTY

Download a PDF copy of this Blog here.

For businesses importing goods into Canada, the transaction value method (“TVM”) is the most commonly applicable method for determining the value for duty (“VFD”) under the Customs Act. However, for Canadian subsidiaries of foreign businesses, disputes often arise with the Canada Border Services Agency (“CBSA”) over VFD-related issues such as (1) the relevant “sale for export”, (2) purchaser in Canada status, and (3) inclusion of various design costs.

---

ANTI-DUMPING – WHO IS THE EXPORTER?

CITT DECISION PROVIDES CLARIFICATION IN TRANSACTIONS WITH INTERMEDIARIES

Download a PDF copy of this Blog here.

Anti-dumping duties (“ADD”) under the Special Import Measures Act (“SIMA”) generally apply where the normal value of targeted imported goods exceeds their export price. However, determining what ADDs are payable on particular goods may first require identifying who the “exporter” of the goods actually is in the circumstances since that will affect the normal value/export price.

---

STEEL REMISSION OPPORTUNITIES

AVAILABLE, BUT IF NOT AUTOMATIC, IT WILL BE A REAL WAITING GAME!

Download a PDF copy of this Blog here.

We have written about Canada’s many different surtaxes on steel goods here and here , and Canada’s extension of some of these steel surtaxes (including horizontal tariff relief) here .

---

SETTLER’S EFFECT RULES WHEN MOVING TO CANADA

PERSONAL AND HOUSEHOLD GOODS CAN BE IMPORTED DUTY-FREE WHEN IMMIGRATING

Download a PDF copy of this Blog here.

Canada allows newcomers to Canada to import personal belongings duty-free under the "Settler's Effects" tariff classification, HS Code No. 9807.00.00 (the “Settler’s Effects HS Code”). However, the Canada Border Services Agency (“CBSA”) maintains strict policies with respect to using the Settler’s Effects HS Code.