International trade compliance specialists in Canada have a new designation that recognizes their expertise and experience. The CTCS (Certified Trade Compliance Specialist), a designation launched by the Canadian Society of Customs Brokers (CSCB) and directed by an Advisory Board of highly respected trade lawyers, importers, trade consultants and customs brokers, is specifically designed for those [...]
International trade compliance specialists in Canada have a new designation that recognizes their expertise and experience. The CTCS (Certified Trade Compliance Specialist), a designation launched by the Canadian Society of Customs Brokers (CSCB) and directed by an Advisory Board of highly respected trade lawyers, importers, trade consultants and customs brokers, is specifically designed for those individuals who have chosen international trade compliance as a career.
Those wishing to qualify for the CTCS who have considerable work experience and/or educational background in trade compliance and who may be wondering if their particular professional experience and education will be recognized need not be concerned. The CSCB stresses that steps have been taken to open the door for those individuals.
“The CTCS designation recognizes prior learning and continuing professional development, and allows those who are eligible to be “grandfathered” into the CTCS designation,” said Carol West, president, CSCB. “This means that you may acquire the CTCS designation without having to enroll in the CTCS program of study, but only until March 31, 2012.”
In order to be grandfathered, you must comply with specific requirements identified by the CSCB under one of four groups which are clearly outlined in the application form. In addition, applicants to the grandfathering provision must:
• have 10 years of experience in trade compliance;
• provide applicable documentary evidence of eligibility as stipulated in one of the four groups unless that evidence is already held by the CSCB;
• pass a timed online assessment, as described below; and
• provide a résumé.
Once the application has been reviewed and it has been determined that the applicant meets the criteria, an online assessment is scheduled. The assessment will questions relating to the core CTCS modules of Valuation/Transfer Pricing; Classification; Compliance Verification; Appeals, Redress and Voluntary Disclosure; Trade Agreements; Export Control; GST/HST/Excise Tax; and Freight and Documentation. Applicants will be granted two attempts at the online assessment. There is a fee for the grandfathering application.
“The aim is to ensure that those receiving the designation are well-versed in customs compliance regardless of whether they are employed by an importer or exporter, in the field of logistics or as consultants,” explained West. “The grandfathering option recognizes the knowledge and experience of those who have been working in the field, and have gained the special skills that are unique to international trade compliance.”
If the requirements for grandfathering are met, applicants will be awarded the CTCS designation by the CSCB. Once you become a CTCS designate through grandfathering, maintenance of the designation requires earning of professional development credits and payment of an annual fee. Click here to learn more.
This example of complexity is at the heart of trade compliance, what are you doing to stay on top of the developments in this difficult space?
Trade Compliance Complexity is in the Details
The purpose of this piece is not to educate you on classification of furniture sets, but make you aware of the hidden detail and make you think about how you are setup to keep current with the ever changing world of international trade compliance.
In this specific case the detail comes from the WCO which has over 150 signatory countries to it, so these “rules” apply to apply and this specific case relates to imports to Canada.
Classification of Furniture Sets
In 2010 a new D-Memorandum, 10-14-58, was released by CBSA. The topic of that memo is Tariff Classification of Furniture Sets. In simple terms, this D-memo indicates that the WCO has classified a bistro patio set, consisting of a square (76 x 76 cm) solid hardwood table and two matching wooden chairs, presented unassembled and put up in a single box for retail sale, under heading 94.03. This heading reads “Other furniture and parts thereof”.
However, the WCO also determined that the same goods, if packaged in two or more boxes, would not qualify as “goods put up in sets for retail sale” and the components would have to be classified separately.
The WCO’s reasoning was based on the General Interpretive Rules (GIRs). The WCO applied GIRs 1, 2(a), 3(c) and 6, as follows:
GIR 1 does not offer assistance in classifying these goods.
GIR 2(a) allowed the unassembled [bistro set] components to be classified as if they were the finished good.
GIR 3(a) did not apply as the headings applicable to the hardwood table [94.03] and the wooden chairs [94.01] described only part of the furniture set and did not provide the most specific description.
GIR 3(b) did not apply because neither component gives the set its essential character. [In CBSA’s words, the number of boxes is a factor in how a furniture set is classified. When the set is packaged in more than one box it cannot be considered as “goods put up in sets for retail sale” under GIR 3(b), and each piece in the set must be classified separately.]
GIR 3(c) then directed that the goods be classified under heading 94.03, as it is the latter of two possible headings that equally warranted consideration (Chairs – 94.01, Tables – 94.03).
GIR 6 allowed for classification at the subheading level.
