The majority of Canadian companies who sell and export goods to the U.S. do so on a landed-cost basis or under Delivered Duty Paid (DDP) terms, which means that the Canadian exporter also acts as the non-resident importer (NRI) into the U.S. and takes on the responsibility as well as the costs and risks of customs clearing the goods and paying all duties and taxes attributable to the goods. Whether your U.S. orders are fulfilled from inventory in Canada or goods are drop-shipped into the U.S. from a third country, this training will help you and your team better understand the U.S. customs process and how your company gains a strategic advantage through the NRI concept as well as the compliance pitfalls you need to look out for.

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

• The basics of the U.S. Customs clearance process
• Roles and responsibilities of each stakeholder (buyer, consignee, seller, shipper, importer of record, carrier and customs broker)
• Clearance differences by mode of transport (ground, air, sea and courier)
• Types of customs disbursements: customs duties, anti-dumping or countervailing duties, Merchandise Processing Fees (MPF) or Harbor Maintenance Fees (HMF), surtaxes (section 301 and section 232), etc.
• Importer surety bond
• Products subject to other government agencies (e.g. USDA, FDA, FCC, DOT, EPA, etc.)
• Commercial invoice requirements (Proforma invoices)
• The CUSMA certificate of origin (aka USMCA)
• Understanding and verifying your Entry Summary Forms
• The four basic pillars of U.S. customs compliance:
  • Tariff classification according to the U.S. Harmonized Tariff Schedule (HTS)
  • Customs value appraisal methods and rules
  • Origin management (marking and free trade agreement)
  • Recordkeeping
• U.S. CBP enforcement (exams, requests for information, audits, penalties and fines)
• Common pitfalls and best practices