Expertise

We can advise on all legal questions relating to the importation and exportation of goods and services.

Customs Law

Errors in customs declarations can be expensive, but getting those declarations right can sometimes be tricky. The amount of duties and taxes payable on imported goods is a function of many things including their classification, declared value, and origin. Unpaid duties and taxes can be retroactively assessed for up to four years after the date of importation. Likewise, in most cases, importers can recover overpaid duties and taxes for up to four years after the date of importation. We can help in contesting customs assessments and in recovering overpaid duties and taxes.

Tariff Classification: Everything imported into Canada must be classified in a ten-digit tariff classification – from the most sophisticated machines to simple electricity – and the importer must declare the correct classification or face the possibility if retroactive duty, tax, and penalty assessments. We help companies determine the correct classification and in contesting assessments for incorrect classification.

Customs Valuation: The Customs Act contains a scheme for determining the value for duty of imported goods. In addition, the origin of goods is often a function of the regional value content of the goods, and that is determined under the valuation rules set out in the Act. We can help ensure your value declarations are correct.

Origin: Rules of origin set out the rules for determining whether goods qualify for preferential treatment under Canada’s trade agreements. We can help you understand the rules applicable to your products and how rules of origin can be used to reduce your duty costs.

Drawback and Remission: We can help you set up and manage a duty drawback program or apply for an ongoing or one-time remission order.

Quotas: Canada has an extensive Tariff Rate Quota program that permits duty-free or low duty entry of certain products providing the importer is a quota holder. We help importers apply for quota.

Customs Audits

We regularly represent importers undergoing customs audits. We know what to expect and how best to respond to the myriad questions and requests for additional information you will receive.

Anti-dumping and countervailing duties

We have been involved in over 100 anti-dumping and countervailing duty investigations. We understand the rules and can craft strategies that ensure the best possible outcomes.

Economic sanctions

Economic sanctions are major tool in Canada’s foreign policy, and any violation of Canadian sanctions can result in significant civil and criminal penalties. It’s a constantly changing landscape and we can hep you navigate the rules. We can also help in ensuring that you do not run afoul of the extra-territorial application of U.S. sanctions laws while doing business from Canada.

Export and import controls

Canada maintains strict export and import controls on a wide variety of goods, from the obvious arms and nuclear goods, to a host of agricultural products including dairy, poultry and sugar-containing products. Errors can be costly and, in some cases, criminal. We can assist companies in obtaining quota or permits, building compliance programs, and contesting penalty cases.

Administrative law litigation

Administrative law imposes requirements on all administrative decision makers and, if those requirements, are not met, the decision may be struck down by the courts. We are frequently involved in Federal Court litigation contesting decision making on the basis of these administrative law requirements.

International trade contracts

We can help you draft enforceable international trade contracts that reflect the intention and needs of the parties. Well crafted contracts are an essential tool of doing business internationally, both while the relationship is good and when things turn sour.