Isn it my brokers 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 “Canadian Goods Returned”. In order for this to happen, the shipper must indicate on the paperwork that the goods are being returned because they were sent in error. This claim must be supported with copies of the original export documents (from Canada to the USA) so as to show “proof of export”. What happens if I claim NAFTA duty rates without a certificate on file? If the CCRA were to ask for the NAFTA or performed an audit and the c
