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Carol West President, Canadian Society of Customs Brokers Toronto, Ontario May 27 – 29, 2013

Who We Are CSCB 

Association providing advocacy, education, professional development and other services to customs professionals in Canada


CSCB acts as Secretariat, members in all regions of the world, including Africa

Knowledge is the foundation for customs brokers contribution to trade facilitation


Advisory body to the World Customs Organization representing all regions of the world and all elements of the supply chain

CSCB: The Numbers NATIONAL 160 Corporate Members 58 Associate Members 3922 CCS Designates 585 CCS Students 72 Corporate “MOU” Partners 185 CTCS Designates


Key Players in the Supply Chain Importer Customs/ Border Services Agencies


Supplier/ Exporter Customs Broker

Carrier/ Freight Forwarder

The Import Process Step 1 : The Importer The importer sends a purchase order to a supplier outside of Canada

Step Two: The Exporter You – the exporter – prepare the documents to send the goods to Canada:    

Canada Customs Invoice or Commercial Invoice Packing List Bill of Lading Other

The Supplier


The documents are provided to the carrier or freight forwarder by the exporter.

The Carrier  The carrier is responsible for preparing a cargo control document, also known as a manifest or waybill.  Before the goods arrive in Canada, the documentation provided by the supplier should be provided to the Canadian customs broker.  Sending all documents to the customs broker in advance simplifies the clearance process.

The Customs Broker’s Role  The customs broker will take care of providing all information required to release the goods.

 Goods are released on the basis of information provided by the supplier, carrier, importer (customs broker acts as the information hub)  The customs broker is responsible for two key steps in clearing goods through Canada Customs:  arranging their release  accounting for goods/paying duties and taxes

The Customs Broker


Additional Services Provided by Customs Brokers  Obtaining a business number (requirement for importing)  Knowledge of prohibited goods  Obtaining import permits  Advising requirements and rules to prove origin

 Awareness of marking and labelling requirements

Documentation/Data  Customs documents are any documents required by the Customs department of a country – export or import.  These documents are used to accurately and completely identify the goods, as well as the quantity, the price paid and their origin.  Risk assessment for security as well as safety and trade purposes.

The Commercial Invoice The commercial invoice includes:  Exporters name; address  Consignee name; address  Purchaser name; address  Description of the goods  Unit price  Extended price

    

Currency of settlement Terms of payment Date Purchase order number Freight or insurance included or excluded in price

Common Problems       

Incorrect invoice information Country of origin not shown Additional charges not shown Goods poorly described Goods not properly marked Missing certificates and permits Incomplete transportation documents

Impacts of Documentation Errors  Delay in clearance of goods  Penalties may assessed as a result of incorrect or missing data  Errors may trigger a subsequent Customs audit

Other Government Departments  There are over 30 other government departments or agencies whose regulations affect imported goods  Primary concern of OGDs is health and safety  Information regarding imported goods must be provided to these other government departments or agencies

Examples of OGDs  Foreign Affairs and International Trade – steel products; agricultural goods under quota  Environment Canada – certain wood products  Canadian Food Inspection Agency – food items  Health Canada – drug and medical devices

Origin  Qualifying goods from certain countries may enter Canada duty-free or at a reduced rate of duty  Goods that originate in Africa may be entitled to:  the General Preferential Tariff Treatment (GPT) and/or  the Least Developed Country Tariff (LDCT)

Certificates of Origin  In order to prove origin and thereby qualify for a free or reduced rate of duty, goods from GPT and LDCT countries must be accompanied by either:  Form A - Certificate of Origin; or  an Exporter's Statement of Origin

The Customs Broker Do I Need a Customs Broker?  Trade is complex  Misnomer of “free” trade  Canadian Customs Brokers: the portal to customs compliance

The Customs Broker & Compliance       

Tariff Classification Tariff Treatment Origin Rate of Duty Value for Duty Value for Tax Duty and Tax Payable

Hiring a Customs Broker 

Do they have a specific area of expertise?

What are the qualifications of those handling my goods?

Communications with clients

Building a compliance plan

Regular reports detailing history

How much will it cost?


Signing an Agency Agreement

Are they CSCB members?

Getting Best Value From Your Customs Broker  Match expectations  Clearly define roles and responsibilities  Standard Trading Conditions and Standard Operating Procedures As women entrepreneurs, perhaps YOU should become a customs broker.

The Canadian Society of Customs Brokers 55 Murray Street, Suite 320, Ottawa, ON K1N 5M3 t 613-562-3543 | f 613-562-3548 | e

Carol west canadian society of customs brokers  
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