Carter Customs
Canadian customs at the entry date: the tariff, the dated measures, valuation, origin, the case.
- The Customs Tariff at its current revision, full hierarchy with Section and Chapter notes; the duty is decided at the eight-digit item.
- Tariff vintages over the prescription window: a line dropped from the current tariff is still served at its date, description included.
- 16 federal Acts — Customs, Tariff, SIMA, excise — and the third-party laws enforced at the border: forced labour, cultural property, intellectual property, sanctions.
- 1,197 advance rulings, 63 SIMA measures, the single window and its agencies, the Canadian International Trade Tribunal’s case law.
And it produces: the customs value settled, duties and GST computed, the request for review and the correction drafted — the case worked end to end.
8703.10.00
Customs Act, s. 32.2