Importing Large Equipment in Multiple Loads?

When purchasing a commodity as a single transaction that must be broken down into multiple loads for shipping purposes, written authorization is required from Canada Border Services Agency (CBSA) prior to the first shipment leaving the vendor’s facility to come to Canada. This authorization may take anywhere from 2 to 6 weeks to obtain. There are two

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