The Canada Border Services Agency (CBSA) permits importers to
make a no-names disclosure in order to request advice from the CBSA
as to the possibility of a successful voluntary disclosure (like a
prior disclosure in the USA).
In the case of a no-names voluntary disclosure, the CBSA does
not require the importer's representative to give the
importer's name (if the importer attempted a no-names
disclosure, the identity is given to the CBSA in the process of
coming to chat). Discussions are informal, non-binding and general
in nature. Often the CBSA requests a postal code of the importer
and have accepted the name of the town if the postal code given a
single building or the identity of the importer can be determined
by way of a simple address search.
The no-names voluntary disclosure process is primarily intended
to provide insight into the voluntary disclosure process. The
importer or their representative may obtain a better understanding
of the risks and relief available. For example, an importer may
determine how may years of information the CBSA will require (and
for how many years back they are going to have to calculate duties
and goods and services tax payable).
The CBSA will respond to written requests for no-names
disclosures based on information provided and will be bound by the
response for 90 days after the opinion is provided (See D-Memorandum D-11-6-4 _Relief of Interest.or
Penalties Including Voluntary Disclosure). It is important to
note that a decision to not proceed with a voluntary disclosure
leaves open the risk of a verification and the CBSA assessing
customs duties and GST (and interest and penalties).
If a no-names voluntary disclosure is not undertaken with care,
the CBSA may commence verifications of a particular H.S. code under
a targeted verification strategy/priority.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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While that agreement mandated export measures on Canadian softwood lumber exports destined for the United States, it also protected those lumber exports from the potential imposition of onerous import measures by the U.S.
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