CANADA CUSTOMS TO ENFORCE TARIFF CLASSIFICATIONS
The Canada Customs and Revenue Agency has issued a reminder that, effective May 1, 2002, the correct 10-digit Harmonized System code will be required before shipments are released. Commercial imports valued over CAN $1600 will be affected.
The following conditions will apply, effective Wednesday:
* This 10-digit code requirement applies to all paper and electronic RMD and PARS releases valued at CAN $1600, as stated in last October’s CN-410 Customs Notice (mandatory HS requirement).
* Where more than one commodity is included in the shipment, the 10-digit HS code must reflect either the highest value invoice line of the shipment, or a reasonable representation of the goods within the shipment.
* The HS code must be placed on the invoice line of the commodity showing either the highest value line, or a reasonable representation.
* In the case of multiple-page invoices, the HS code must also be shown on the first page, with notation indicating the corresponding page and line of the commodity to which the HS codes applies, if this commodity is not listed on the first page.
* This HS code requirement will not cause any change to the Canada Customs Invoice form presently used by commercial importers.
* Subsequent to the release of goods, if it is determined that an incorrect 10-digit HS code was provided, warnings and penalty actions may be applied.
Canada Customs and Revenue Agency said that any questions regarding the requirement should be directed to: Commercial Re-engineering Division, Major Project Design and Development Directorate, 8th Floor — Vanguard Bldg., 171 Slater St., Ottawa, ON K1A 0L5, Telephone (613) 952-1070.