Consulting

Consulting

Compliance

J.B. Ellis can tailor-make a program to suit your individual needs and ensure you are paying the lowest legal amount of duties and taxes.
 
Our highly trained and experienced staff can help your company with:

  • Tariff Classification
  • Customs Tariff Rulings
  • Valuation Verification
  • Refunds
  • Remissions
  • Duty Drawbacks and Deferrals
  • Duty Optimization
  • Free Trade Agreements (FTA)
  • Temporary Imports
  • Other Commodity Taxes
  • Goods and Services Tax (GST) questions
  • Special Imports Measures Act (SIMA)
  • Participating Government Departments and Agencies (PGA)* requirements
  • Seizure Appeals
  • Customs Audits

…and all other aspects of the importation process.

*Previously Other Government Departments and Agencies (OGD)
(Includes the Canadian Food Inspection Agency, Canadian Nuclear Safety Commission, Environment and Climate Change Canada, Fisheries and Oceans Canada, Global Affairs Canada, Health Canada, Natural Resources Canada, Public Health Agency of Canada, and Transport Canada)

 

Compliance

J.B. Ellis can tailor-make a program to suit your individual needs and ensure you are paying the lowest legal amount of duties and taxes.
 
Our highly trained and experienced staff can help your company with:

  • Tariff Classification
  • Customs Tariff Rulings
  • Valuation Verification
  • Refunds
  • Remissions
  • Duty Drawbacks and Deferrals
  • Duty Optimization
  • Free Trade Agreements (FTA)
  • Temporary Imports
  • Other Commodity Taxes
  • Goods and Services Tax (GST) questions
  • Special Imports Measures Act (SIMA)
  • Participating Government Departments and Agencies (PGA)* requirements  
  • Seizure Appeals
  • Customs Audits

…and all other aspects of the importation process.

*Previously Other Government Departments and Agencies (OGD)
(Includes the Canadian Food Inspection Agency, Canadian Nuclear Safety Commission, Environment and Climate Change Canada, Fisheries and Oceans Canada, Global Affairs Canada, Health Canada, Natural Resources Canada, Public Health Agency of Canada, and Transport Canada)

 

Duty Drawback, Refunds & Duty Optimization

Duty Drawback

Have you exported commercial goods within the last 4 years? You may be eligible for a duty drawback.

If your company paid duties on imported goods that you later exported or plan to destroy, you may be able to recover the full or partial amount of those duties under the duty drawback program.

  • Exported goods must be in the same condition in which they were imported, or they must be used in the manufacture of other exported goods.
  • If your imported goods become surplus, obsolete, or go beyond their natural shelf life, you may be able to claim back the duty once the goods are destroyed by order of a CBSA officer.

Refunds and Duty Optimization

Our consultants can review your shipments to:

  • determine if adjustments can be made to refund over payment of duty;
  • analyze potential duty savings on imported goods

Contact us to find out how your company can apply for a duty drawback or refund.

 

Duty Drawback, Refunds & Duty Optimization

Duty Drawback

Have you exported commercial goods within the last 4 years? You may be eligible for a duty drawback.

If your company paid duties on imported goods that you later exported or plan to destroy, you may be able to recover the full or partial amount of those duties under the duty drawback program.

  • Exported goods must be in the same condition in which they were imported, or they must be used in the manufacture of other exported goods.
  • If your imported goods become surplus, obsolete, or go beyond their natural shelf life, you may be able to claim back the duty once the goods are destroyed by order of a CBSA officer.

Refunds and Duty Optimization

Our consultants can review your shipments to:

  • determine if adjustments can be made to refund over payment of duty;
  • analyze potential duty savings on imported goods

Contact us to find out how your company can apply for a duty drawback or refund.


Duty Drawback, Refunds & Duty Optimization

Duty Drawback

Have you exported commercial goods within the last 4 years? You may be eligible for a duty drawback.

If your company paid duties on imported goods that you later exported or plan to destroy, you may be able to recover the full or partial amount of those duties under the duty drawback program.

  • Exported goods must be in the same condition in which they were imported, or they must be used in the manufacture of other exported goods.
  • If your imported goods become surplus, obsolete, or go beyond their natural shelf life, you may be able to claim back the duty once the goods are destroyed by order of a CBSA officer.

Refunds and Duty Optimization

Our consultants can review your shipments to:

  • determine if adjustments can be made to refund over payment of duty;
  • analyze potential duty savings on imported goods

Contact us to find out how your company can apply for a duty drawback or refund.

 


Audit Services

Customs audits – Are you ready?
 
The Canada Border Services Agency (CBSA) conducts Trade Compliance Verifications – or audits – to ensure Canadian importers are declaring the correct tariff classification, valuation, and origin of goods/Free Trade Agreement (FTA) status. CBSA conducts two post-release verification processes: random verifications and verification priorities.

 


Audit Services

Customs audits – Are you ready?
 
The Canada Border Services Agency (CBSA) conducts Trade Compliance Verifications – or audits – to ensure Canadian importers are declaring the correct tariff classification, valuation, and origin of goods/Free Trade Agreement (FTA) status. CBSA conducts two post-release verification processes: random verifications and verification priorities.

 

 

If your goods are listed as a verification priority, there is a good chance your company will be selected for a Customs audit. The longer the product stays on the verification priority list, the more likely you will be audited. Errors found by the CBSA audit team can result in additional duties and taxes, and potential Administrative Monetary Penalties (AMPS). Bear in mind, the importer is ultimately responsible for any missing information or errors reported to Canada Customs.
 
How it works
 
CBSA notifies the importer in writing 90 days in advance of the audit. Generally, the notice will indicate the period of time under review and the documentation they will need to conduct the audit. It will also introduce the CBSA audit team. In most cases, the team will consist of three or four individuals with different areas of expertise. One of the team members will probably be a systems specialist. The CBSA audit team contacts importers to review not only their level of compliance over a pre-determined period of time, but also the company's internal reporting systems.

  • Phase I of the audit will deal with the importer’s internal programs making sure the appropriate checks and balances are in place to verify compliance on an on-going basis.
  • Phase II deals with the examination of the books and records to determine the importer's level of compliance throughout the time period in question.

Preparation

Because no two firms are alike in terms of size and procedures, it goes without saying that no two audits will be the same.

Here’s what you can do:

  • Call us! We have the expertise available to guide your company through the audit process. We are familiar with all CBSA rules and regulations and have a good working knowledge of your firm and your product lines.
  • Select your audit team. Make sure they have the full breadth of knowledge required to satisfy all questions arising from the audit. Depending on the size of your firm and the number of different departments involved, you may wish to appoint a single coordinator to act as a spokesperson.
  • Set up a pre-audit meeting with CBSA to break the ice and to establish objectives and parameters. The corporate team should exchange contact details with the CBSA audit team.
  • Periodically review import transactions for errors. CBSA accepts voluntary disclosures without penalty up to the date of the official commencement of the audit. If you find that duty is owing on certain import transactions, contact us as an adjustment entry (voluntary amendment) should be filed as soon as possible.

Customs audits should be handled no differently than an income tax or sales tax audit. Good communication is critical. Handle any questions that arise quickly and efficiently. Set out realistic time frames and stick to them. Make sure any agreements or other significant issues are confirmed in writing. Don't commit to anything you can't deliver.

Should you wish to obtain further information concerning your Customs audit, please contact us.

 

If your goods are listed as a verification priority, there is a good chance your company will be selected for a Customs audit. The longer the product stays on the verification priority list, the more likely you will be audited. Errors found by the CBSA audit team can result in additional duties and taxes, and potential Administrative Monetary Penalties (AMPS). Bear in mind, the importer is ultimately responsible for any missing information or errors reported to Canada Customs.
 
How it works
 
CBSA notifies the importer in writing 90 days in advance of the audit. Generally, the notice will indicate the period of time under review and the documentation they will need to conduct the audit. It will also introduce the CBSA audit team. In most cases, the team will consist of three or four individuals with different areas of expertise. One of the team members will probably be a systems specialist. The CBSA audit team contacts importers to review not only their level of compliance over a pre-determined period of time, but also the company's internal reporting systems.

  • Phase I of the audit will deal with the importer’s internal programs making sure the appropriate checks and balances are in place to verify compliance on an on-going basis.
  • Phase II deals with the examination of the books and records to determine the importer's level of compliance throughout the time period in question.

Preparation

Because no two firms are alike in terms of size and procedures, it goes without saying that no two audits will be the same.

Here’s what you can do:

  • Call us! We have the expertise available to guide your company through the audit process. We are familiar with all CBSA rules and regulations and have a good working knowledge of your firm and your product lines.
  • Select your audit team. Make sure they have the full breadth of knowledge required to satisfy all questions arising from the audit. Depending on the size of your firm and the number of different departments involved, you may wish to appoint a single coordinator to act as a spokesperson.
  • Set up a pre-audit meeting with CBSA to break the ice and to establish objectives and parameters. The corporate team should exchange contact details with the CBSA audit team.
  • Periodically review import transactions for errors. CBSA accepts voluntary disclosures without penalty up to the date of the official commencement of the audit. If you find that duty is owing on certain import transactions, contact us as an adjustment entry (voluntary amendment) should be filed as soon as possible.

Customs audits should be handled no differently than an income tax or sales tax audit. Good communication is critical. Handle any questions that arise quickly and efficiently. Set out realistic time frames and stick to them. Make sure any agreements or other significant issues are confirmed in writing. Don't commit to anything you can't deliver.

Should you wish to obtain further information concerning your Customs audit, please contact us.

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