Compliance with the HS refers to the mandatory and proper classification and reporting of goods entering or leaving Canada. As an importer or exporter, you are responsible for properly declaring your goods. Proper classification of goods under the HS allows you to:

• determine the appropriate duty rates (together with the country of origin)
• qualify a product to claim a preferential or duty-free rate of duty under the rules of origin of a free trade agreement
• help the government to maintain trade statistics
• target goods controlled by another government agency
• identify goods and shipments that could endanger the health and safety of Canada and its citizens

Using a PowerPoint presentation, reference materials, real-life examples and a quiz, our customs expert will cover the following topics:

• Explain the methodology used to classify goods under the Departmental Classification of the Canadian Customs Tariff, which is based on the HS
• Become familiar with the six (6) General Rules for interpreting the HS
• Understand the hierarchical structure of the HS as developed in the Tariff
• Know how to read the Tariff, the principles of punctuation, the Legal Notes and the wording of headings and subheadings
• How to apply the process to classify your goods
• How to work together with your customs broker to ensure that your tariff classifications are correct for reporting to customs agencies
• Special provisions (Chapters 98 and 99)
• Differences in HS interpretation and tariff schedule numbering between jurisdictions (e.g. Canada vs. United States)
• Advance rulings
• Monetary penalties and other enforcement actions for non-compliance