Export Controls: Customs Issues
|This session provides an update on current customs issues with a particular focus on issues relating to customs valuation. Topics discussed include: |
This session also provides an overview of the export control program which is administered primarily by the Department of Foreign Affairs and which applies to a wide range of exported goods and intangible personal property (including many software applications). The session will focus on a wide range of practical issues.
- the treatment of royalties in the light of the WCO case study expected to be approved in April, 2008;
- the "purchaser in Canada" requirement and how it affects duty costs; and
- the relationship between customs valuation and transfer pricing including the results of the OECD/WCO conferences on this subject, and the differences between the approach of the CBSA and US Customs and Border Protection.
2008 Commodity Tax Symposium, September 22-24, 2008, Ottawa, ON
Audio synchronized to PowerPoint presentation: 45 slides, length 1:10:16
Technical Paper: 41 pages