Wendy J. Wagner’s articles from Gowling WLG are most popular:
- with Finance and Tax Executives and Inhouse Counsel
- with readers working within the Banking & Credit, Metals & Mining and Construction & Engineering industries
In a decision released Friday, November 7, the Canadian International Trade Tribunal has confirmed that Health Canada–licensed natural health products ("NHPs") are "medicaments" under tariff heading 30.04, not "other food preparations" of tariff heading 21.06. If you paid duty on licensed NHPs, contact us to assess your refund options and the best filing path for your products.
Why this matters
- Licensed NHPs belong under heading 30.04.
- Duties paid under heading 21.06 may be recoverable.
Timing
- Refunds are generally subject to a four-year lookback from the accounting date. As of November 2025, entries before November 2021 may fall outside the window.
- Do not wait for automatic refunds.
How we help
- We will review your SKUs and import data, identify eligible entries, and coordinate the recovery process.
- We will align future declarations and broker instructions to prevent further leakage.
The CBSA has 90 days to appeal. Contact the authors or a member of our International Trade and Product Regulatory teams to protect entries before they age out.
Read the original article on GowlingWLG.com
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.
