While the Canada Revenue Agency may seek broad financial records from non-resident companies, those companies aren't necessarily required to provide records of transactions not involving Canada, said Cyndee Todgham Cherniak, a lawyer with LexSage, in a blog post. "We are aware of at least one situation where a Canada Revenue Agency (“CRA”) auditor has demanded that a non-resident (U.S.) company to provide a complete electronic copy of their financial records for the purposes of a goods and services tax/harmonized sales tax audit," she said. "The CRA’s request covers financial records of all U.S. transactions and all world-wide transactions that have no connection whatsoever with Canada (in addition to Canadian sales transactions). In other words, the CRA is not permitting non-resident company to isolate transactions involving Canada -- they want everything."
Mexico recently amended its regulations on payment of duties on goods subject to estimated prices for valuation purposes to add new tariff subheadings covering textiles, apparel and footwear and change estimated price amounts. The April 29 notice in the Mexican Diario Oficial adds 545 new tariff provisions to the lists of goods subject to estimated prices, 234 of which were recently added to the Mexican tariff schedule (see 1904110057), according to a circular from the Confederation of Mexican Customs Broker Associations (CAAAREM). For footwear, reference prices were increased for four subheadings and decreased for seven. For textiles and apparel, reference prices were increased for 498 subheadings and decreased for 51, said the circular, which was posted by trade consultancy AJR Comercio Exterior.
The Mexican Tax Administration Service issued a bulletin April 26 detailing the current state of implementation of its automated cargo lanes initiative at Mexican ports. According to the bulletin, posted by trade consultancy AJR Mexico, SAT is currently in the implementation period for automated cargo lanes for export cargo at the ports of Toluca, Tijuana, and Juarez (Zaragoza); for import cargo at the ports of Guanajuato, Ojinaga and Queretaro; and for import and export cargo at the ports of Puebla and Tampico. The initiative is currently in a pilot phase for import cargo at Mexico City International Airport, Mazatlan, Ensenada, Dos Bocas, Guadalajara (intermodal rail cargo) and Colombia, and for import and export cargo at Monterrey. The system allows for automated screening using radiofrequency technology, the bulletin said.
Plant importers will be able to apply for permits electronically starting in June, the Canadian Food Inspection Agency said in a May 1 notice. "Removing the hard-copy requirement makes the electronic application process easier, faster and cheaper, and reduces the administrative burden," the CFIA said. "This updated process promotes electronic access to CFIA services in line with the Agency's priority to offer digital-first tools and services."
The Canada Border Services Agency will revisit the changes it recently made to the Electronic Commerce Client Requirements Document (ECCRD) for Integrated Import Declaration (see 1904240052), the agency said in an April 30 email. "As a result of the concerns raised by trade chain partners, the Canada Border Services Agency will be reviewing the coding changes that are included in the Single Window Electronic Commerce Client Requirements Document, Addendum 1.0 to v4 to develop a way forward that is practical and achieves our shared objectives," it said. More information will be sent when available, it said.
The Canada Revenue Agency released information on cannabis oils excise duty rates, which will be available in the Customs Commercial System starting May 1, the Canada Border Services Agency said in an April 30 update to Customs Notice 18-19. The CBSA also sent an April 30 notice with updated information for completion of the CADEX formatted records.
Global Affairs Canada issued a notice to importers on April 29 to "inform importers of the procedures governing the administration of provisional safeguards, in the form of tariff rate quotas (TRQ)." Canada recently released some of its plans for implementing the two categories of safeguards (see 1904290207). "The TRQs will be administered by way of shipment-specific import permits," Global Affairs Canada said. "From April 29, 2019 until the end of the provisional safeguard period on May 12, 2019 there are two provisional TRQs that remain in force. The commodity goods (HS Codes) covered by each TRQ are in Commodity Codes handbook."