If product is imported from a vendor that provided a NAFTA certificate, and it is later discovered that the goods do not qualify, is a correction required?
Yes, an amendment to the customs entry should be filed, however you must obtain a letter from the supplier that describes their incorrect use of NAFTA. You will also have to pay the correct rate of duty on the imported product. From date of discovery you should file amending entry within 90 days to avoid any AMPS penalties. Isn’t it my broker’s responsibility to assign the correct tariff classification and retrieve NAFTA Certificates? No. Although a broker can be commissioned to retrieve and verify the validity of NAFTA certificates, the responsibility ultimately lies with the importer. The importer must ensure that that the certificates are correct and must also keep a copy of their certificates on file. We mistakenly sent a shipment to a U.S. customer that did not match their order. Will we be forced to pay duty and GST when the customer returns the shipment to us? No. As long as the goods are in the same condition as when they were exported, they can be imported back into Canada as
Related Questions
- If product is imported from a vendor that provided a NAFTA certificate, and it is later discovered that the goods do not qualify, is a correction required?
- Can I use a NAFTA certificate of origin to declare that my products qualify for preferential duty treatment under the U.S.-Chile FTA?
- What is the process for determining if a product qualifies for the NAFTA preferential tariff and for completing the Certificate?
