MILLAR KREKLEWETZ LLP is a boutique Canadian law firm with lawyers who have significant expertise in Customs and Trade Law, particularly the Marking requirements set out in the Customs Tariff, Customs Act and Regulations.
The following is a short introduction to our Marking services.
Section 35.01 of the Customs Act prohibits the importation of goods that have not been Marked as required by the Marking of Goods Regulations made pursuant to section 19 of the Customs Tariff. Failure to mark goods as prescribed may result in the imposition of penalties or prosecution.
The rules regarding the Marking of imported goods prescribe the manner in which goods are required to be marked including:
- what goods require country of origin marking;
- the appropriate country to be marked on goods;
- the proper method and manner of marking;
- the time when goods must be marked.
Determining Country of Origin for Marking Purposes
There are prescribed methods for determining the country of origin, which vary depending on whether the goods are imported from a NAFTA country (i.e., the United States or Mexico ) or from a non-NAFTA country.
When determining the country of origin for goods imported from a NAFTA country, a set of marking rules are used. These are technical rules that are applied systematically to determine the country in which a good is substantially transformed. For goods imported from a NAFTA country, generally speaking, the country of origin is the country in which:
- the goods are wholly obtained or produced;
- the goods are produced exclusively from domestic materials;
- the foreign materials incorporated into the goods undergo a specific tariff classification change; or
- the single material that gives the goods their essential character was produced.
For goods imported from a non-NAFTA country, the country of origin of goods is the country in which the goods were substantially manufactured i.e., the country where the major part of production or manufacturing took place. This requires a determination and consideration of the accumulated costs of material, labour, and overhead when determining the proper country for marking purposes.
General Manner of Marking Goods
Generally, the Marking of goods from both NAFTA and non-NAFTA countries is required to clearly indicate the country of origin of the goods. With respect to NAFTA goods, the marking is required to be in English, French, or Spanish whereas the marking for non-NAFTA goods must be in English or French.
Millar Kreklewetz LLP advises Clients on all aspects of Marking including advising as to the types of goods that are required to be marked, determining the country of origin of imported goods for Canadian marking purposes, and the general manner in which goods are required to be marked.
In addition to offering significant expertise to our clients with respect to Canadian Marking requirements, Millar Kreklewetz LLP also has significant expertise in obtaining Advance Rulings from the CBSA on the country of origin marking for goods imported from a NAFTA country.
Determinations and Re-determinations & Marking Litigation
Millar Kreklewetz LLP also has significant experience in filing administrative appeals to the CBSA in respect of determinations, re-determinations and further re-determinations made by the CBSA. Where necessary, Millar Kreklewetz LLP litigates Marking matters before all relevant bodies, tribunals and courts, including the, Canadian International Trade Tribunal, Federal Court, Federal Court of Appeal and the Supreme Court of Canada.