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  • Workplace Type: On-site

Customs & Compliance Consulting

The evolution of
Customs & Compliance

We’ve been living and breathing customs regulations for nearly a century, and in that time we’ve paid attention, learned and evolved.

When the introduction of monetary penalties for non-compliance with customs regulations dramatically changed trade activities, we took notice. Seeking to meet the needs of our customers, our services expanded with the formation of our Trade Consulting department. This allowed us to cover the spectrum of compliance challenges facing importers: compliance reviews, systems reviews, HS database creation, compliance seminars and training and customer-specific consultation.

From there, we kept paying attention and refining our customer service to respond to changes in the CBSA and other trade regulations as soon as they happen, like in 2002, when the CBSA launched the Administrative Monetary Penalty System (AMPS) program, customs compliance for importers now included not only reassessment of underpaid duties and/or taxes, but also administrative penalties. We created new services to improve compliance and minimize the impact of those penalties. 

Since then, we’ve continually improved on our processes and tools, so much so that our compliance practice is truly leading-edge.

Our team of fully certified and skilled consultants blends creative solutions with airtight customs compliance so you can be proactive, not reactive, with customs audits.Our exceptional relationship with the CBSA plus our strength in working alongside auditors in a collaborative way make us powerful allies for any importer.

Get it right from Day 1

You may be participating in a complex industry, but that doesn’t mean you have to understand every intricate detail of it. Partnering with Cole International means partnering with unparalleled experience in the everchanging, increasingly complex world of international trade. Think of us as your “encyclopedia of trade knowledge.”

When it comes to Customs and compliance, the best path to success is to always stay a step ahead through forward thinking.

You may be participating in a complex industry, but that doesn’t mean you have to understand every intricate detail of it. Partnering with Cole International means partnering with unparalleled experience in the everchanging, increasingly complex world of international trade. Think of us as your “encyclopedia of trade knowledge.”

When it comes to Customs and compliance, the best path to success is to always stay a step ahead through forward thinking.

Being proactive results in:

  • mitigating penalties
  • reduced exposure to reassessments
  • being prepared in the event of a verification
  • accurate goods classification

Delaying your customs compliance could result in:

  • more duty paid
  • higher risk of audits
  • higher chance of misclassified goods
  • incurring a dispute with the CBSA

Partnering for success

When you want to be compliant with Customs, you want to partner with the most knowledgeable team you can. Our consultants combine their extensive knowledge with experience, working alongside you to achieve the best results for your company.

Decades of experience plus a high level of certification amongst our team along with our tireless commitment to each customer has kept Cole International at the top of the pack when it comes to service providers on the compliance side of the logistics landscape.

Advance/National Customs Rulings (rulings)

Applying for rulings on a company's behalf for tariff, valuation or a free trade qualification relating to a specific commodity a company has imported.

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How Cole helps:

  • providing consistent and correct classification for free trade qualification
  • reducing exposure to reassessments
  • resolving disputes with Customs on your behalf

B2 Refund Claim / Amend

A B2 refund claim is the required paperwork and process followed when requesting an adjustment.

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How Cole helps:

  • assisting with identifying errors on original customs entry
  • preparation of an amending entry for value, country of origin and/or tariff treatment on an importer’s behalf
  • submitting any amendments

General Audit Agreement

This service involves a complete audit of past import transactions to evaluate the assigned tariff classifications, duties, GST, and other commodity taxes. The audit will serve to identify overpayments and minimize future disbursements and maximize compliance.

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How Cole helps:

  • assisting with preparation for impending verification by the CBSA
  • amending entries to mitigate penalties
  • finding duty opportunities

HS Tariff Classification & Database Management

Accurate classification of the product is the step most often overlooked. The world's most important trading countries use the Harmonized System (HS) of tariff nomenclature to identify and classify all imported and exported goods for the purpose of compiling trade statistics and determining applicable duty rates.

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How Cole helps:

  • reviewing your company’s HS on existing or new imported products
  • preparation of a fully researched, customs-compliant database
  • assisting with classification to mitigate penalties for misclassified goods
  • in many cases - making recommendations to the importer to apply for a tariff classification ruling

NRI (Non-Resident Importer) Clearance

Companies that reside outside of Canada and wish to do business in Canada can become Non-Resident Importers (NRIs).

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How Cole helps:

  • providing assistance in completing the registration process
  • support navigating the associated customs compliance and sales tax-related issues
  • assisting with determining which valuation method to use, depending on your terms, for establishing the lowest acceptable customs value for goods competing in Canada/ U.S. marketplace

Penalty Mitigation

A variety of penalties can be applied for infractions incurred by importers. Each recurrent penalty increases the monetary amount of the next infraction. It is crucial that all penalties, regardless of size or level, be appealed to ensure future compliance costs are kept to a minimum. Import profiles reflect the amount of Customs enforcement a company receives and determines the frequency of customs audits. 

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How Cole helps:

  • focusing on the reduction or removal of penalties from an import record
  • giving assistance towards reversing the impact of enforcement action
  • providing advice on future compliance requirements (including appeals directly to the assessing officer, the Adjudications Directorate of the Customs Agency, or higher when necessary and warranted.)

Penalty Reduction Agreements (PRAs)

A Penalty Reduction Agreement (PRA) is an option for importers to reduce the amount of penalty owing by applying the penalty amount toward improving compliance in their in-house systems with the issue raised in the penalty assessment.

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How Cole helps:

  • reviewing the penalties assessed
  • providing advice on the best course of action
  • if required, negotiating (on the company’s behalf) the terms of the PRA with Customs
  • reducing the number of penalties receives
  • improving your company’s in-house systems, thus setting you up for a compliant environment with Customs going forward

Seizure/Ascertained Forfeiture Appeals

Seizures and ascertained forfeiture occur when goods have not been reported or were undervalued for Customs purposes. Seizures of goods may occur if the CBSA feels that the goods entered Canada under a false declaration, illegally entered Canada, or not declared at all. If the goods cannot be seized, the CBSA may issue a monetary penalty as an ascertained forfeiture. 

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How Cole helps:

  • representing the company if involved in enforcement action
  • preparing required appeals
  • providing advice on future conformance

Tariff Relief

Canadian manufacturers can submit requests for tariff relief to Finance Canada, which assesses requests by evaluating their potential impact on other Canadian producers. When granted, tariff relief is normally provided by reducing the duty rate applicable to specific tariff items through amendments to the customs tariff. It becomes effective upon approval by the government. There are numerous relief programs that reduce or eliminate duty. 

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How Cole helps:

  • identifying relief opportunities (either as separate service or in conjunction with a general audit)
  • reducing costs going forward (making your company more competitive)

Valuation Review

Duty and taxes are calculated on the lowest possible, legally acceptable customs value in Canadian funds. Customs value is usually based on the transaction value or the total price paid/payable. However, certain costs may be deducted from (or certain costs must be added to) the price paid/payable to determine the final customs value. To qualify certain costs, consideration must be given to the valuation regulations, and further understanding of the entire cost of the goods purchased.

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How Cole helps:

  • auditing your company’s existing methods of valuation
  • providing recommendations focused on achieving customs compliance
  • (in some cases) reducing the customs value to allow for duty refunds (where your goods are dutiable)
  • (where applicable) recommending a course for your company to return to compliance with Customs
  • (where applicable) negotiating with Customs and any required services associated with getting your company compliant

Voluntary Disclosures

Voluntary/Prior disclosures (VD) are used by an importer/exporter to notify Customs of discrepancies inherent in their trans-border transactions. It allows the importer to eliminate the potential penalties that would normally apply if the discrepancies were found during a verification (audit). These disclosures may also be made on an anonymous basis until a company is accepted into the VDP, by Customs. Exporters found to be non-compliant on their export reporting processes can also file for a VD.

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How Cole helps:

  • reviewing discrepancies with you prior to disclosure
  • developing a plan of action
  • preparation and presentation of actual (or anonymous) disclosure
  • reviewing Customs’ response
  • preparation/ presentation of all appeals arising from this disclosure

Compliance matters

After nearly a century of helping people move their goods between nations, one thing has become clear: compliance matters. And it matters now… possibly more than ever before.

Being proactive when it comes to compliance will bring your company benefits beyond saving money. Ensure your goods get where they’re going, on time, by partnering with the knowledge, experience and solutions our team of qualified consultants provides.

  • Reduce your company costs: We identify relief opportunities that reduce or eliminate duty, or help uncover discrepancies with your import documentation, classification, valuation, tariff treatments prior to an audit.
  • Avoid penalties due to misclassified goods: We assist with HS tariff classification, and in some cases recommend importers apply for a tariff classification ruling.
  • Ensure consistent and correct classification for free trade qualifications: We help reduce exposure to reassessments and resolve disputes with Customs on your behalf.
  • Be prepared for impending verification by the CBSA: Our general audit agreement service keeps you thinking proactively to mitigate penalties or find duty recovery opportunities.
  • Sharpen your company’s competitive advantage: Leverage our duty deferral program to reduce the cost of goods sold while boosting profit margins.