We help our clients minimize their Canadian customs duties and secure duty relief, recovery, refunds and deferrals. We develop strategies to streamline the import and customs processes for our clients to enhance efficiency and reduce costs.

Our services include:

		Tariff Classification, Tariff Treatment (origin) and Value for Duty. Advising on tariff classification, rules of origin under international trade law and Canada's free trade agreements (FTAs), and customs valuations, to ensure compliance and to minimize or eliminate duties, wherever possible.
		Customs Compliance. Counselling our clients on all aspects of customs compliance, including how to navigate the recent amendments to the Canadian customs legislation and regulations designed to encourage voluntary compliance and self-assessment. We assist clients to take advantage of Canada Border Service Agency (CBSA) programs, such as Customs Self-Assessment (CSA), which is designed to streamline accounting and payment processes for all goods imported into Canada.
		Administrative Monetary Penalty System (AMPS). Assisting our clients to comply with a myriad of customs laws infractions which could lead to severe penalties under the AMPS program. AMPS imposes penalties for over 200 potential customs infractions, increasing in severity for repeat offenders, which can be critical in both the AMPS appeal and redress processes and in negotiating Penalty Reduction Agreements (PRAs).
		Customs Appeals. Making submissions to the CCRA as well as appearing before the Canadian International Trade Tribunal (CITT) and federal courts on appeals from customs assessments, seizures and forfeitures
		Ruling Requests/Submissions. Making representations and submissions, on a wide variety of customs issues to the CBSA. We also make requests for accelerated duty relief on specific imported products under the various FTAs to the Department of International Trade (ITCAN).
		Transfer Pricing. Advising clients on how to balance the competing concerns and objectives and different rules between income tax transfer pricing and customs valuation.

	Representative Transactions/Cases
			Identified substantial duty refund claims for, and savings from, duties paid on royalties and assisting clients to obtain them
			Successful appeal of assessment of customs duties and seizure of goods for alleged under-declarations of customs valuation arising from transactions between a foreign supplier/exporter and a related Canadian importer/distributor of electronic products
			Prepared submission to CBSA on behalf of a Canadian electronics importer and distributor acquiring products from a related foreign supplier/exporter in regard to a Canadian customs valuation compliance verification audit

	Publications / Presentations
	January 2008 How to Withstand CBSA’s Scrutiny of Import Origin Claims and Import/Export Controls Presented at: Customs Compliance and Border Security Best Practices in Regulatory Issues and Cross-Border Security, January 22 and 23, 2008 Jamie M. Wilks
	November 2005 Canadian Customs and Trade Law Developments McMillan Conference - Update 2005, Emerging Trends for Decision Makers Jamie M. Wilks
	December 2004 What is the Essence of a Shower Curtain Set? (Article on Customs Tariff Classification Case) GST & Commodity Tax, Vol XVIII No.10 Jamie M. Wilks
	August 2004 The FCA's FosterGrant Decision (Article on Customs Valuation Case) Tradeweek - Vol. 115, No. 19 Jamie M. Wilks
	March 2004 Buying Commissions Non-Dutiable in CITT Case Tradeweek - Vol. 115, No.9 Jamie M. Wilks
	February 2004 New GST Rules for Imported Goods World Corporate Finance Review - Volume 4, No. 2 Jamie M. Wilks
	December 2003 Royalties and Value for Duty GST and Commodity Tax Jamie M. Wilks
	August 2003 Living With “AMPS” - The New Customs Penalty System Canadian Customs Advisory Bulletin Jamie M. Wilks
	October 2002 Opportunities for Canadian Customs Duty Relief and Recovery on Royalties and Licence Fees McMillan Bulletin Jamie M. Wilks
	June 19, 2002 Customs Valuation in Canada and Transfer Pricing in Canada "Commodity Tax for the General Tax Practitioner” conference, sponsored by the Canadian Association of Importers and Exporters Jamie M. Wilks
	June 2001 Case Comment: Mattel Canada v. MNR - Customs Law Settled In Mattel: Or Is It? Canadian Tax Journal (2001), Vol. 49, No. 6 Jamie M. Wilks
	October 2000 Permanent Establishments: Tax Tips & Traps CICA Commodity Tax Symposium Jamie M. Wilks

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