Chapter 6: Customs Procedures

 

Objective

 

APEC Economies will facilitate trade in the Asia-Pacific region by simplifying and harmonising customs procedures.

 

 

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.

 

 

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
toms/general/blue_print/index-
e.html

 

For more information, please contact:Pauline HoganCanada Customs and Revenue AgencyPauline.Hogan@ccra-adrc.gc.ca

 

 

 

 


Canada's Approach to Customs Procedures in 2002

 

 

Section

Improvements Implemented Since Last IAP

Current Activities/Measures

Further Improvements Planned

 

 

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
toms/general/menu-e.htmll

 

 

 

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:

 

  http://www.ccra-adrc.gc.ca

 

 and provides information for other related sites including the APEC Tariff Database:

 

 http://www.apectariff.org

 

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
toms/general/publications/menu
-e.html5

 

 

 

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.

 

 

 

Paperless trading

 

 

 

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
toms/business/importing/menu-e
.html

 

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.

 

 

 

 

Provision of Temporary Importation Facilities

 

 

 

     

 

 

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:

 

http://www.ccra-adrc.gc.ca

 

or contact:

 

David Hotchkiss

4th floor, 150 Isabella St.

 Ottawa K1A 0L5

 

EMAIL:  David.Hotchkiss@ccra-adrc.gc.ca

(613)  954-6878    

 

 

 

     

 

 

 

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
toms/business/importing/ruling
s-e.html

 

Contact:

Maria Romeo

20 Floor, Albion Towers,

Ottawa

 

EMAIL:  Maria.Romeo@ccra-adrc.gc.ca

(613) 957-9965

 

 

 

     

 

 

 

Alignment With WTO Valuation Agreement

 

 

 

     

 

 

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
u/EmenuKCN.html
 

Or Contact:

 

David Dubrule, 11th floor, 150 Isabella St.

Ottawa K1A 0L5

EMAIL:  David.Dubrule@ccra-adrc.gc.ca

(613) 954-7337

 

 

 

 

 

     

 

 

 

Adoption of Kyoto Convention

 

 

 

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.

 

 

 

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
toms/business/importing
  or

http://www.wcoomd.org

 

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  

 

 

 

     

 

 

 

 

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
toms/business/importing/ruling
s-e.html

 

Or contact:

 

Ignatius Leron

 10th Floor, 150 Isabella Street,

Ottawa K1A 0L5

(613) 954-6867

 

EMAIL:  Ignatius.Leron@ccra-adrc.gc.

 

 

 

 

     

 

 

 

Implementation of the TRIPs Agreement

 

 

 

     .

 

 

 

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

 

 

     

 

 

 

Development of a Compendium of Harmonised Trade Data Elements

 

 

 

     

 

 

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

 

 

 

Adoption of Systematic Risk Management Techniques

 

 

 

     

 

 

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.

 

 

 

 

Implementation of WCO Guidelines on Express Consignment Clearance

 

 

 

     

 

 

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
rier

 

Or contact:  Gail Wreford

8th Floor, Sir Richard Scott Bldg., Ottawa

 

EMAIL:  Gail.Wreford@ccra-adrc.gc.ca

(613)  952-9485

 

 

 

     

 

 

 

 

Integrity

 

 

 

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
ncy/fairness/menu-e.html

 

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.

 

 

 

 

 

 

Other Issues (this includes other Customs activities which facilitate trade which are not part of the SCCP CAP)

 

 

 

Timeliness

 

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.

 

 

 

 

 


Improvements in Canada's Approach to Customs Procedures since 1996

Section

Position at Base Year (1996)

Cumulative Improvements Implemented to Date

 

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).

 

 

 

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
toms/business/importing/ecomme
rce-e.html

 

 

 

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
oms/business/importing/ecommer
ce-e.htmll

 

 

 

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).

 

 

     .

 

 

 

Provision of Temporary Importation Facilitation

 

 

 

     

 

 

     .

 

 

 

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.

 

 

Adoption of Kyoto Convention

 

 

 

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. 

 

 

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. 

 

 

 

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.

 

 

 

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).

 

 

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.

 

 

     

 

 

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.

 

 

Implementation of WCO Guidelines on Express Consignment Clearance

 

 

 

Canada has had the WCO guidelines for express consignment clearance in place (since 1989).

 

 

     

 

 

Integrity

 

 

 

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.

 

 

     

 

 

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.