Should NAFTA Be Applied to Duty Free Goods?

In 2013, a case between Frito-Lay and Canada Border Services Agency (CBSA) provided significant insight to Canadian importers regarding the application of the Most Favoured Nation (MFN) tariff treatment versus applying benefits under NAFTA, particularly refund processes and limitation periods applicable to claims under NAFTA tariff preference. In Frito-Lay v. President of the CBSA, the Canadian International

Importing or Exporting? What You Should Know About Customs Audits

Importers and exporters are ultimately responsible for ensuring compliance with import/export laws and regulations related to their shipments and declarations made to the Canada Border Services Agency (CBSA). CBSA manages trade compliance on Tariff Classification, Valuation and Origin programs by performing audits either randomly or through risk-based verification priorities. Targeted goods may be carried over from previous years