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CANAAN TRANSPORT GROUP INC. Canada Customs: Opening Pandora’s Box

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AGENDA • Introduction • Customs Brokers • Import – Duties and Taxes – Other considerations

• Export • Examples • Questions and Answers ALL YOU NEED

INTRODUCTION • Who –

CBSA, Buyer, Supplier, Transportation, Customs Brokers, OGD

• What – • When –

Duties, Taxes, Admissibility, Legality

Before, During and After

• Where – • Why –

First point of entry or Last point of exit

Safety, Security, Revenue

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CUSTOMS BROKERS • • • • • • •

Licensed by CBSA Bonded and Trustworthy Like a Travel Agent or Insurance Broker Aware of new legislation Usually provides an integrated service Confirm that they have their own license www.cbsa-asfc.gc.ca/services/cb-cd/

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IMPORT • Overview • Country of Origin Markings http://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-1-eng.html

• Solid Wood Packaging http://www.inspection.gc.ca/plants/plant-protection/directives/forestry/d-98-08/eng/1323963831423/1323964135993

• Transaction Value • Certificate of Origin or Statement of Origin • SIMA regulations http://www.cbsa-asfc.gc.ca/sima-lmsi/menu-eng.html

• Import Permits and Import Control List http://www.international.gc.ca/controls-controles/about-a_propos/impor/importing-importation.aspx?view=d

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DUTIES AND TAXES • Importance of Harmonized tariff codes • MFN and Preferential Tariff Treatments http://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2012/01-99/countries-pays-eng.pdf

• GST and some exemptions http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/gnrl/txbl/menu-eng.html

• Advanced Tariff Ruling Request http://www.cbsa-asfc.gc.ca/import/ar-da/menu-eng.html

• Time limits for payment / GST Direct • B2, B3 and B4 forms • Record Retention http://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-21-eng.pdf

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OTHER CONSIDERATIONS • • • • •

If food, then CFIA If electronics, then Industry Canada If automotive, then Transport Canada If apparel, then Competition Bureau/IC If chemicals, then could be Dangerous Goods or PMRA • Customs inspections and holds • Carnets and Temporary Importations ALL YOU NEED

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EXPORT • Simpler Customs Procedures • Export Control List and EXCOL http://www.international.gc.ca/controls-controles/military-militaires/handbook-manuel.aspx?menu_id=73&view=d

• Electronic B13A – Some exceptions http://www.statcan.gc.ca/exp/index-eng.htm

and

http://www.cbsa-asfc.gc.ca/export/ndr-adr-eng.html

• Certificate of Origin http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b232-eng.pdf

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OTHER MATTERS • • • • • • • •

Set up an import/export account Talk to your accountant/lawyer OGD regulations Dangerous or hazardous goods Find a reliable forwarder and/or broker Do a sample first Give yourself a long lead time Tariff advanced ruling requests

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STORIES • • • • • • • •

Import of tandoori oven Import of aluminum extrusions Import of competition Nissan Export of items to Burma / Belarus Export of logs Export civilian aircraft parts Illegal drugs Radioactive kitchenware

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IMPORT LINKS • • • •

www.cbsa-asfc.gc.ca www.health.gc.ca www.dfait-maeci.gc.ca www.cbsa-asfc.gc.ca/tradecommerce/tariff-tarif/2012/01-99/tblmodeng.html • www.inspection.gc.ca

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EXPORT LINKS • www.statcan.gc.ca/tradecommerce/cec/index-eng.htm • www.cbp.gov • www.usitc.gov/tata/hts/index.htm • http://tc.gc.ca/eng/aviationsecurity/asc41.htm • www.edc.ca

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CORPORATE PROFILE • Headquarters in Toronto, Canada • Branches in Richmond, Vancouver and Montreal • Licensed customs office in Ontario and BC • Full range of integrated transportation and logistics solutions

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OPERATIONS CENTRE • 28 loading bays • 50,000 sq. ft enclosed warehouse • 50’ column spans • 26’ clear ceiling height • 24/7 security recorded on multiple DVRs • 4 reefer plugs • 7 acre facility • Customs Approved Duty Free Zone Facility

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RETAIL CENTRE • Heart of downtown core • Business services mandate include transportation, mailbox rental, duplication and packaging services • Courier and Downtown Operations facility

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SERVICES • Freight Forwarding – Import / Export • Customs Brokerage and Consulting • Warehousing • Business Services

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FREIGHT FORWARDING IMPORT or EXPORT • • • •

Ocean or Air LCL or FCL Truck and Rail Door to Door delivery Dangerous, Refrigerated, Oversized, Specialized and RO/RO cargo • N.V.O.C.C. Operations

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CUSTOMS BROKERAGE • Full EDI Capabilities • 24 / 7 clearance • Clearance at any port, airport, or border crossing in Canada • Expertise with all types of cargo involving other government departments such as CFIA, Transport Canada

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WAREHOUSING • Container specialist • 24 / 7 capable operations • In house fleet of container tractors, chassis and forklifts to handle all types of cargo • CBSA Sufferance and Bonded facility • 24 / 7 security, monitoring and access control

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RO/RO - BULK • Multiple commodities handled • All types of vehicular, towable or oversized equipment • Access to special trailers and moving equipment • CBSA Sufferance and Bonded facility

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NOTEWORTHY PROJECTS • Designated Canadian specialist for the Canada Line Rapid Transit project • Completed in 2009 on schedule and on budget • Total of 40 train units imported over a span of 1 year • Customs clearance of marbleware for Salvatore Ferragamo’s store in Vancouver

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CONTACTS Head Office and Global Headquarters #910 – 185 The West Mall Toronto, ON M9C 5L5 Tel: 416.621.6800 Fax: 416.621.6801

Vancouver Retail Store 1085 Howe Street Vancouver, BC V6Z 1P6 Tel: 604.683.7447 Fax: 604.683.7437

Richmond Operations Centre 11371 Twigg Place Richmond, BC V6V 3C9 Tel: 604.873.1666 Fax: 604.295.3200

Montreal Office Bureau 500, 7575 Route Transcanadienne Saint-Laurent, QC H4T 1V6 Tel:514.654.7447 Fax: 514.337.3989

www.canaantransport.com 1-877-931-7447 ALL YOU NEED

CANAAN TRANSPORT GROUP INC.

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