Increased trade in non-NAFTA goods within North America, specifically between Canada and the United States raises several customs issues that companies may or may not be taking advantage of.

Issues to consider include:

  • Canadian and U.S. duty drawback
  • Valuation of imported goods both into Canada and the U.S. to preserve to the extent possible, the first cost value
  • Duty deferral and relief programs applicable both in Canada and the U.S.
  • HS and HTS classification provisions related to special NAFTA treatment
  • Temporary importations

Companies developing a cross-border trade business are encouraged to discuss all issues including documentation and OGD requirements with our technical consulting group before shipments begin in order to fully take advantage of all applicable programs related to classification, origin, and valuation.