Who should keep the NAFTA certificate on file and who makes sure it’s right?
It is a requirement of Revenue Canada that the Importer of Record keep the NAFTA certificate on file for 5 years plus the current year of the import in question. The exporter should keep the original with copies provided to each Canadian importer claiming NAFTA tariff treatment. If your company is audited and you do not have a valid NAFTA certificate on file for an import where you claimed the NAFTA tariff, you could be eligible for an AMPS penalty. Although a customs broker can be requested to verify a NAFTA certificate, the ultimate responsibility lies with the importer. The importer must ensure certificates are on file and are correct. If a NAFTA claim is made and you learn the goods are not eligible, you must amend the entry to pay the additional duty. If you pay duty and a NAFTA certificate is subsequently available, you can file for a refund of the duty within prescribed time limits – one year from the date of importation.
