Chapter 6: Customs
Procedures
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Objective
APEC
Economies will facilitate trade in the Asia-Pacific region by simplifying and
harmonising customs procedures. |
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Guidelines
Each APEC
economy will take actions towards achieving the above objective: (a) along
the lines of the strategic Direction of the Action Program of the
Sub-Committee on Customs Procedures; and
(b) taking full
into consideration the Guiding Principles (FACTS: Facilitation,
Accountability, Consistency, Transparency, Simplification) of the above
Action Program. |
Collective Actions
APEC
Economies have agreed to take collective actions to help achieve these
goals. These actions are contained in
Collective Action Plans (CAPs) which are updated annually. The current CAP relating to customs procedures
can be found in the Customs Procedures Collective
Action Plan. |
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Canada's Approach to Customs Procedures in 2003
In January 1998, the federal government introduced a
simplified Customs Tariff. The objectives
of the new Customs Tariff are to make Canada’s tariff regime more responsive
to industry and reduce the regulatory burden and associated costs affecting
both government and the business community. In October 1998, Revenue Canada, now the Canada Customs
and Revenue Agency (CCRA) launched the Customs Blueprint and consulted with
stakeholders, clients and government partners to identify priorities and
create a plan to change the way the CCRA does business. In April 2000, the CCRA launched its Customs Action Plan
2000-2004. The Action Plan is an
amalgamation of recommendations from customs’ staff, the trade and traveller
communities, and both domestic and foreign stakeholders, in an effort to
create a five-year “roadmap” for modernizing Canada’s customs
procedures. In March 2001, legislation was introduced in the Senate to
allow CCRA to implement its five-year Customs Action Plan. This legislations provides an innovative
step forward in the plans to moderize Canada's borders, border processing, and
trade administration. The legislation
received Royal Assent on October 25, 2001. Canada’s approach to customs is based on a comprehensive
risk management system that incorporates the principles of self-assessment,
advance information and pre-approval.
There are two main features. (1) Risk-based
processes for travellers and traders, which includes: -streamlined processing for low risk travellers and
traders; and -intensified processing for higher and unknown risk travellers
and traders. (2) A fair and
effective sanctions regime. Compliance is the key to the success of our risk
management system. To support this
risk management approach, an effective sanctions regime will be implemented
to impose penalties according to the type and severity of the
infraction. CCRA is committed to having customs procedures and
policies which will continue to improve service and ensure that business and
travellers play by the rules. In
addition, we will intensify our efforts to stop illegal activity and threats
to health and safety, and promote certainty and consistency for exporters and
for Canadians travelling abroad. The Customs Act and Regulations, along with the
“Blueprint” and “Customs Action Plan” can be found on CCRA’s website at:
http://www.ccra-adrc.gc.ca/cus For more information, please contact:Pauline HoganCanada
Customs and Revenue AgencyPauline.Hogan@ccra-adrc.gc.ca |
Canada's Approach to Customs Procedures in 2002 |
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Section |
Improvements Implemented Since Last
IAP |
Current Activities/Measures |
Further Improvements Planned |
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Greater Public Availability of Information |
Legislation
introduced in the Senate in March 2001 designed to improve the transparency
and delivery of Canada’s Customs Programs as provided for under the Customs
Action Plan presented in April 2000. A guide entitled Your Rights
was published in December 2000, and is also available electronically on the
Government of Canada internet site.
The guide explains the rights, entitlements, and obligations of
clients in dealings with the Canada Customs and Revenue Agency. http://www.ccra-adrc.gc.ca/cus |
To
improve transparency and assist with the dissemination of customs
legislation, regulations and procedures, the CCRA maintains and updates the
information contained on its website: and provides information for other related sites including the
APEC Tariff Database: Departmental memoranda, customs
notices, and CCRA’s publications such as brochures on certain customs
programs may also be accessed through the website. Furthermore, information and
publications on Canada Customs Programs are available at all customs offices. CCRA, and the Customs Branch in
particular, is also reviewing current website content with the objective of
improving even further the delivery of information over this medium. For further information, please
visit: http://www.ccra-adrc.gc.ca/cus |
Customs
Memorandum D11-6-7 will be amended to take account of proposed legislative
changes, exporter redress regarding free trade verifications, and recent
redress process changes. The Customs Appeals Directorate
of the Appeals Branch will create a client-friendly brochure outlining the
dispute process as part of a Client Information Kit. |
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Legislation
introduced in the Senate in March 2001, to allow CCRA to implement its five
year Customs Action Plan includes provisions for Customs Self Assessment
(CSA) and Carrier Re-engineering Commercial Initiatives which focus on risk
management |
The
Accelerated Customs Release Operations Support System (ACROSS), implemented
in April 1996 uses advance electronic technology to streamline the way goods
are imported into Canada. It allows
importers and brokers to exchange information electronically with CCRA, thereby
removing the requirement to present hard copy release packages. In 1998, an interface between
ACROSS and the Canadian Food Inspection Agency (CFIA) was introduced to
expand EDI releases to accommodate commodities with other government
requirements. The program was expanded to
Natural Resources Canada in May 1998, to Transport Canada in October 1998,
and to Industry Canada in the Spring of 1999. The use of Electronic Data
Interchange (EDI) for release of goods as well as automated Release
Notification Messages are currently used to eliminate the need for paper
transactions in customs procedures.
Clients can also use EDI to transmit
trade and accounting data.
Clients approved under CSA may also use EDI to provide adjustment and
revenue information. For more information on ACROSS,
OGD (other government department) Single Window Program and CSA visit our
website at: http://www.ccra-adrc.gc.ca/cus For further information please
contact: Eric Bogus 17th Floor, Sir Richard Scott
Bldg., Ottawa K1A 0L5 EMAIL: Eric.Bogus@ccra-adrc.gc.ca (613) 952-2996 Or Claude Levesque Manager 17th Floor, Sir Richard Scott
Bldg., Ottawa K1A 0L5 EMAIL: Claude.Levesque@ccra-adrc.gc.ca (613) 941-7755 |
Systems
developments are underway to further increase the use of EDI for cargo
reporting, conveyance reporting and release procedures. Additional OGD Interfaces will
be implemented over the next 5 years. |
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Provision of Temporary Importation Facilities |
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Canada
is signatory to the WCO Customs Convention on the ATA (Admission
Temporaire/Temporary Admission) Carnet for the temporary importation of
goods. Canada is also signatory to
other conventions related to the temporary importation of goods. For further information, please
visit: or contact: David Hotchkiss 4th floor, 150 Isabella St. Ottawa K1A 0L5 EMAIL: David.Hotchkiss@ccra-adrc.gc.ca (613) 954-6878 |
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Implementation of Clear Appeals Provisions |
Policy
introduced to clarify the meaning of "Other Like Goods". Legislation was introduced on
April 1, 2003 to allow for an appeal process regarding disputes of advance
tariff classification rulings, following legislation already in place for
advance origin rulings. |
Customs
Notice N-532 was issued to clarify the following: (a) the scope and meaning of
the term "other like goods" with respect to paragraph 61(1)(c) of the
Customs Act, commonly referred to as
"subsequent goods" provision; (b) the eligibility period to
qualify as subsequent goods; and (c) the time frame during which
the Commissioner of the Canada Customs and Revenue Agency will re-determine
or further re-determine the origin, tariff classification, or value for duty
of imported goods giving effect to the decision of the Canadian International
Trade Tribunal, the Federal Court of Appeal, or the Supreme Court of Canada. The CCRA has defined the term
"subsequent goods" as being goods that are identical to those that
were the subject of the higher-level decision ("other like
goods"). Identical goods means
"goods that are the same in all respects, including physical
characteristics, quality, and reputation." Minor differences in appearance (e.g. colour) do not prevent
goods from otherwise meeting the definition and being considered identical. For further information about
redress procedures for trade administration, please contact: Maria Romeo 20th Floor, Albion Towers, Ottawa EMAIL: Maria.Romeo@ccra-adrc.gc.ca (613) 957-9965 Canada considers the advantages
of an advanced classification ruling system to include: transparency for
traders, certainty in business transactions, and clarity in the process of moving
goods across borders. Since 1993,
there has been an administrative program in place (the National Customs
Rulings (NCR) Program) which allowed clients to obtain advance classification
rulings from CCRA. Under the previous
NCR program, clients could not dispute rulings with which they disagree.
However, the present legislation allows for a formal dispute resolution
process of these tariff classification advance rulings. For tariff classification,
further information is detailed in Customs Memorandum D11-11-3. For further information on the current
National Customs Ruling Program please visit: http://www.ccra-adrc.gc.ca/cus Contact: Maria Romeo 20 Floor, Albion Towers, Ottawa EMAIL: Maria.Romeo@ccra-adrc.gc.ca (613) 957-9965 |
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Alignment With WTO Valuation Agreement |
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Canada
became a signatory to the GATT Valuation Code in 1979 and subsequently
implemented the GATT Valuation Code on January 1, 1985. Canada has been applying the WTO Valuation
Agreement since its accession to the World Trade Organization on January 1,
1995. Canada’s Customs Act and
valuation regulations are consistent
with the WTO Valuation Agreement.
Canada's valuation policy is communicated in the D13 series of Customs
Memoranda. To access individual
valuation policy memoranda please visit our website at:
http://www.ccra-adrc.gc.ca/men Or Contact: David Dubrule, 11th floor, 150
Isabella St. Ottawa K1A 0L5 EMAIL: David.Dubrule@ccra-adrc.gc.ca (613) 954-7337 |
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The
Instrument of accession to the Revised Kyoto Convention was deposited with
the WCO in November 2000. |
The
Minister of Foreign Affairs signed the Instrument of Accession to the Kyoto
Convention on August 24, 2000. Canadian legislation does not
require amendment for implementation of the revised Kyoto Convention. For further information, please
contact: R.A. Struthers 8th Floor, Sir Richard Scott
Bldg., Ottawa EMAIL: Robert.Struthers@ccra-adrc.gc.ca (613) 954-7198 |
Canada
will advise the WCO of our acceptance of the Specific Annexes and any
reservations we may have, by March 31, 2004. |
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Implementation of Harmonised System Convention |
The
Customs Tariff was amended to take into account the recommendations adopted
by the WCO in June 1999. These
amendments came into effect January 1,
2002. |
CCRA participates regularly and
actively at the World Customs Organization’s Harmonized System Committee,
Review Sub-Committee, and the Scientific Sub-Committee where disputes on
tariff classification matters, as well as amendments to the Nomenclature and
its Explanatory Notes are addressed. Please visit the following sites for
more information: http://www.ccra-adrc.gc.ca/cus CCRA officials responsible for
the administration of the Customs Tariff receive regular training on the
principles of tariff classification and are kept up-to-date on decisions
taken at the World Customs Organization.For further information, please
contact: Ignatius Leron 10th Floor, 150 Isabella
Street, Ottawa K1A 0L5 EMAIL: Ignatius.Leron@ccra-adrc.gc.ca (613) 941-6767 |
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Implementation of an Advance Classification Ruling System |
Legislation
to provide for advance tariff classification rulings was implemented on April
1, 2003, following the legislation
already in place for advance origin rulings. |
Canada
considers the advantages of an advanced classification ruling system to
include: transparency for traders, certainty in business transactions, and
clarity in the process of moving goods across borders. Since 1993, there has been an
administrative program in place (the Advance Classification Rulings Program)
which allows clients to obtain advance classification rulings from CCRA. Clients may dispute rulings
with which they disagree. In the case
of origin, this is provided for explicitly in legislation. In the case of tariff classification,
pending implementation of the new legislation, this is done through a special
administrative procedure explained in Appendix B to Customs Memorandum
D11-6-7. For further information on
the current National Customs Ruling Program please visit: http://www.ccra-adrc.gc.ca/cus Or contact: Ignatius Leron 10th Floor, 150 Isabella Street, Ottawa K1A 0L5 (613) 954-6867 EMAIL: Ignatius.Leron@ccra-adrc.gc. |
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Implementation of the TRIPs Agreement |
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WTO
TRIPS measures were fully implemented January 1, 1996. In Canada, the role of customs
in IPR matters is based on the judicial system. Customs officials only take
action against suspected infringements upon receipt of a court order. Industry Canada Copyright Act
and Trade-marks Act are currently in place and reflect the WTO Trips
Agreement. For further information please
contact: Wendy Guard 14th Floor, Sir Richard Scott
Bldg., Ottawa K1A 0L5 EMAIL:
Wendy.Guard@ccra-adrc.gc.ca (613) 954-6819 |
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Development of a Compendium of Harmonised Trade Data
Elements |
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Work
on Harmonised Trade Data Elements is preceeding. A working group of technical experts is being formed in order
to promote the use of the WCO Data Model within APEC economies. Eric Sunstrum 12th Floor, Sir Richard Scott Bldg., Ottawa K1A 0L5 EMAIL: Eric.Sunstrum@ccra-adrc.gc.ca (613) 954-3773 |
CCRA
will coordinate the implementation of a "Terms of Reference" for
the working group and begin regular exchange of correspondence on the subject
of data harmonization |
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Adoption of Systematic Risk Management Techniques |
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The
Border Management Plan (BMP) is an integral part of the solution to managing
risk in Canada Customs. The BMP
integrates the results of several strategies and risk assessments, including
the Contraband Strategy and the National Port and Border Risk Assessments
into one risk management tool. The
BMP outlines and establishes the enforcement goals and objectives for all
Customs ports of entry across Canada.
It includes methodologies to
capture and measure results and puts into place mechanisms to provide
feedback to the ports in order that, where required, adjustments can be made
to improve results. Canada will continue to focus
its resources in areas of high or unknown risk, while minimizing its
intrusion on the flow of legitimate travellers and goods, by improving the
processes in its risk management regime. For further information, please
contact: Andrew Cousineau 18th Floor, Sir Richard Scott
Bldg., Ottawa K1A 0L5 EMAIL: Andy.Cousineau@ccra-adrc.gc.ca (613) 954-1156 |
The
Canada Customs and Revenue Agency is in the process of developing
methodologies to efficiently determine optimal, minimum (random), and actual
exmination levels required to manage risk at all ports of entry. The Risk Management Section is
developing a Risk Management training package for use both domestically and
internationally. |
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Implementation of WCO Guidelines on Express Consignment
Clearance |
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WCO
Guidelines for Express Consignments have been in place since 1989. Canada allows summarized cargo
and release reporting with consolidated accounting. Most goods valued at under $20.00 Canadian are exempt from
duties, taxes, and accounting. Informal documentation is
required for goods under CDN $1600. Officers are available on request for
couriers on cost-recovery basis. For further information please visit: http://www.ccra-adrc.gc.ca/cou Or contact: Gail Wreford 8th Floor, Sir Richard Scott
Bldg., Ottawa EMAIL: Gail.Wreford@ccra-adrc.gc.ca (613) 952-9485 |
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CCRA
recently adopted a new Code of Ethics and Conduct, Discipline Policy and
Guidelines for Gifts, Hospitality and Other Benefits Policy. |
Integrity
is a cornerstone of CCRA’s commitmment to Canadian Citizens. This commitment is enbodied in all
services provided to clients and in the manner in which CCRA deals with its
staff. The Corporate Business Plan
2001-2003 outlines CCRA’s commitment to integrity. CCRA is an active member of the
World Customs Organization (WCO).
Canada chairs the WCO integrity Sub-Committee. CCRA continues to actively support a
strengthened WCO focus on integrity and continues to provide assistance to
the WCO in the Customs Reform and Modernization Program. The Customs Appeals Directorate
of the Appeals Branch provides for impartial review of trade administrative
decisions made by the Customs Branch.
All CCRA Trade Appeals Officers have reviewed and understand the principles
and requirements embodied in the Code of Ethics and Conduct document.. The Appeals Advisory Committee
was established to support greater Branch responsiveness to client needs/
concerns. http://www.ccra-adrc.gc.ca/age Contact: Pauline Hogan 9th Floor, Sir Richard Scott
Building, Ottawa, K1A 0L5 Pauline.Hogan@ccra-adrc.gc.ca |
CCRA
is creating and publishing service standards for major external commercial
services and will improve service delivery processes, as well as introduce a
comprehensive service program to improve interactions between customs
officers and travellers. |
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Improvements Implemented: To improve service to the
trading community, the Appeals Branch has implemented an Action Plan to
improve timeliness of processing times for the dispute resolution process. |
Improvements
to processing times have been attained by
following initiatives: - Improvement in data capture
methods and modification of systems; - Improvements in completing
regional referrals sent to Headquarters for further review; - Improvements in communication
among regions and between regions and headquarters, including review of
monthly and quarterly reports; and - Identification and
concentration upon processing older inventory. For further information about the Customs Appeals Directorate
Timeliness Action Plan, please contact: Maria Romeo 20th Floor Albion Towers, Ottawa, Ontario EMAIL: Maria.Romeo@ccra-adrc.gc.ca (613) 957-9965 Smart Border Declaration Canada and the United States
signed a declaration for the creation of a Smart Border for the 21st century
between both countries on December 12, 2001. The Smart Border Declaration
outlines the 30-point Action Plan, based on four pillars, to collaborate in
identifying and addressing security risks while efficiently and effectively
expediting the legitimate flow of people and goods back and forth across the
Canada-U.S. border. Customs has the lead on the
following action items: Item 3 - Alternate Inspection Services Item 8 - API /PNR Item 10 - Ferry Terminals
(Marine and Air Benchmarking) Item 14 - Harmonized Commercial
Processing Item 15 - Clearance Away From
the Border Item 16 - Joint Facilities Item 17 - Customs Data Exchange Item 18 - In-transit Container
Targeting (Rail Pilot Program) On September 9, 2002, Prime
Minister Jean Chrétien and President George Bush released results on the
progress made to date on the 30-point Action Plan . Citizenship & Immigration
Canada and the Canada Customs and Revenue Agency have been meeting regularly with their U.S.
counterparts at the United States Immigration and Naturalization Services and
United States Customs Service to discuss and put in place a number of
initiatives outlined under the 30-point Action Plan. For further information please
contact: Claude Pagé 9th Floor, Sir Richard Scott
Building Ottawa K1A 0L5 EMAIL: Claude.Page@ccra-adrc.gc.ca (613) 954-3997 |
Research
and development of a Resource Model to further track inventory, manage risk
and allocate resources effectively. This will support the development and
advancement of a program monitoring framework for trade policy. CCRA will fundamentally
re-engineer the customs process and systems to reduce inspection and
documentation requirements on travellers who are known to be low risk and
enhance the ability to identify and concentrate efforts on high-risk
travellers and goods.The new process will require CCRA to re-deploy staff to
more value added work such as targeting of high-risk travellers, rather than
performing the routine tasks associated with the traditional passenger
processing activity. Canada and the United States
will continue to work closely in identifying and addressing security risks
while efficiently and effectively expediting the flow of people and goods
back and forth across the Canada-U.S. border. |
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Improvements in Canada's Approach
to Customs Procedures since 1996 |
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Section |
Position at Base Year (1996) |
Cumulative Improvements Implemented
to Date |
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Greater Public Availability of Information |
Steps
were implemented to improve public access to transparent and reliable
departmental publications and information by maximizing the use of automated
systems which clients could access directly.
In addition, CCRA (Canada Customs and Revenue Agency) is exploring the
feasibility of alternate means of disseminating information through the use
of CD ROM, faxback technology, and the Internet. |
Customs
Tariff was simplified (1998) Customs Memoranda D11-6-7 and
D11-6-3 were published to improve information to clients concerning trade
administration redress processes (1998). |
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Alignment With UN/EDIFACT International Standards for
Electronic Commerce/Paperless Trading |
CCRA
(Canada Customs and Revenue Agency) developed integrated electronic
commerce-based systems that supported electronic release through the
Electronic Data Interchange (EDI). In
addition, CCRA established electronic links to other government departments
to support such initiatives as an automated permit system. CCRA explored methods of how
the Internet could provide service to clients. For further information please
visit: http://www.ccra-adrc.gc.ca/cus |
EDI
release of goods has been implemented to allow national release for requests
originating from any location. The implementation of Machine
Release of Goods now allows automatic release of regular, frequent, low risk
shipments for clients with a good compliance record. Other programs that have been
implemented or expanded include: Pre-Arrival Review System (PARS)Frequent
Importer Release System (FIRST)Release Minimum Documentation (RMD) Canadian Automated Export
Declaration System pilot project, which allows companies to complete and
transmit encrypted on-line reports of their export transactions directly to
Statistics Canada commenced (1997). For further information on
these programs, please visit: http://www.ccraadrc.gc.ca/cust |
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Provision of Temporary Importation Facilities |
Canada
became signatory to the WCO Customs Convention on the ATA (Admission
temporaire/temporary admission) Carnet for the temporary importation of goods
and other conventions relating to the temporary importation of goods (1972). |
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Provision of Temporary Importation Facilitation |
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Alignment With WTO Valuation Agreement |
Canada
implemented the WTO Valuation Agreement on January 1, 1995. |
Canada’s
Customs Act and Regulations have been amended to be consistent with the WTO
Valuation Agreement. |
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Canada
became a signatory to the Kyoto Convention (1974). |
The
instument of accession was deposited and Canada signed the Revised Kyoto
Convention in November, 2000. |
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Implementation of Harmonised System Convention |
Canada
adopted the HS (Harmonized Commodity Description and Coding System)
Convention (1988). . |
The
Canadian Customs Tariff was amended in 1992, 1996 and 2002 to reflect the
Article XVI amendments produced by the WCO to update the HS. |
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Implementation of an Advance Classification Ruling System |
Canada
has been providing clients with advance written rulings on issues such as
tariff classification and origin classification since 1993. Rulings are binding on both
CCRA and on the importer. Rulings on origin and tariff
classification are provided in the Customs Act and may be appealed under the
provisions of that Act. |
Rulings
are regularly published in CCRA memorandum or are available electronically on
CD ROM. Policy introduced to clarify
the meaning of “Other Like Goods”.
Legislation introduced on April 1, 2003 to allow for an appeal process
regarding disputes of advance tariff classification rulings, following
legislation already in place for advance origin rulings. |
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Implementation of the TRIPs Agreement |
WTO
TRIPs measures were fully implemented (January 1, 1996). |
Customs
officials in conjunction with the Royal Canadian Mounted Police can now seize
suspected IPR infringing goods without a court order (August 2000). |
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Development of a Compendium of Harmonised Trade Data
Elements |
Canada
began co-ordinating the establishment of a compendium of data elements as an
SCCP CAP initiative. |
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Adoption of Systematic Risk Management Techniques |
CCRA
worked to develop tailor-made solutions to reflect the diversity of customs’
client-base and incorporate strategic and tactical risk management
techniques. CCRA promoted voluntary
compliance by providing privileges (i.e., expedited release, self adjustment)
to those clients with a good compliance records.. |
CCRA
continues to promote voluntary compliance for clients with good compliance
records through expedited release and self-assessment. |
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Implementation of WCO Guidelines on Express Consignment
Clearance |
Canada
has had the WCO guidelines for express consignment clearance in place (since
1989). |
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CCRA
(Canada Customs and Revenue Agency) established and published service
standards for major external commercial services and improved service
delivery processes, as well as introduced a comprehensive service program to
improve interactions between customs officers and travellers. |
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Other Improvements in Customs Procedures |
Implementation
of Clear Appeals Provisions: Canada’s Customs Act provides
for both an internal and external dispute settlement process. Clients have a legislative right to
contest within the decisions made by CCRA officials concerning tariff
classification, value for duty, and origin, including all assessments of
duties and taxes. At Headquarters, the policy and
dispute resolution functions were combined.
In regional offices the verification and dispute resolution functions
were also linked. |
The
internal dispute resolution mechanism for challenging trade administration
decisions made by CCRA officials were simplified administratively (1997) and
legislatively (1998), for goods imported on or after January 1, 1998. Canada’s Customs Act was
amended to streamline and decentralize the appeal process (1998). Departmental Memorandum D11-6-9
"Applications to the Commissioner for an Extension of Time to File a
Notice" explains Section 60.1 of the Customs Act. The extension of time provision came into
effect on November 29, 2001, by Order in Council. Customs Notice N431 "Where
to File Dispute Notices to Contest Customs
on Tariff Classification, Value for Duty, Origin, Marking, and Advance
Rulings" provides additional information to persons filing a dispute
notice. Customs Notice N-532 was issued
to clarify of “Other Like Goods”. Legislation introduced On April
1, 2003 to allow for an appeal process regarding disputes of advance tariff
classification rulings, following legislation already in place for advance
origin rulings. |