Tariff Consulting

We have vast experience with proper classification, value declaration, duty management, and ruling and dispute management. Our clients receive the most up-to-date information regarding frequent changes to these regulations and advice on how their business may be affected.

UPS's international expertise extends beyond mitigating risk to developing a comprehensive understanding of the trade regulations impacting your business. The result is often a competitive trade advantage for our clients due to the ability to quickly adapt to new regulations.

• Valuation: The value of goods traded into Canada must be established on the foundation of one of the six methods determined by the Canada Border Services Agency (CBSA.) The requirements of each of these methods are based on the rules reflected in the World Trade Organizations Valuation Agreement. Our Trade Consultants can conduct a formal review of current methodologies used by an importer to determine if the valuation of your goods meets CBSA requirements, including, if required, applying for valuation rulings to Canadian customs.
  
  
• Duty Recovery and Deferral: The CBSA has multiple duty recovery and duty deferral programs to assist importers reduce duty payments on goods further manufactured and exported. Our Trade Consultants help identify a best-suited program to optimize duty savings and design cost recovery programs on a long term basis.
  
  
• Advance Rulings: A National Customs Ruling is a binding statement from the CBSA that a certain value for duty, trade program or country of origin marking is acceptable on traded goods. Advance Rulings are available for tariff classifications, and are also binding. Once an Advance or National Customs Ruling has been issued to an importer, the risk of re-assessment of duty after importation or penalty as a result of an audit is eliminated provided all of the conditions specified in the request for the Ruling remain unchanged. Our trade consultants can identify what products are at risk for penalty and re-assessment and assist with applying for an Advance for National Customs Ruling to ensure a predictable duty rate for years to follow.
  
  Tariff Analysis: As tariffs determine the rate of duty on imported goods, the CBSA requires the correct tariff classification to the 10th digit at the time of release. Incorrect tariff classification means inconsistent duty rates and deteriorating cycle times due to inefficient supply chains. Importers also face potential penalties for incorrect tariff classification. Our Trade Consultants can analyze and deliver a complete review of currently used tariff classifications to ensure accuracy and compliance.
  
  
• Appeals (Customs Determinations): Importers have the right to ask for an impartial review of most decisions made by the CBSA on the tariff classification, origin or value for duty of imported goods. We can assist in the interpretation of determinations issued by the CBSA and can navigate through the complexities of the Customs appeal process.

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