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ERRORS AND AMPS CONTRAVENTIONS Examples of everyday mistakes that happen in most companies, for B2 Adjustment Request forms to be submitted to CCRA. The importing environment is rife with tight time constraints, imperfect information and disconnected processes. So some of the errors are clerical in nature - like transposing numbers, putting one too many zero's before the decimal, and so on. Others are not so blatant. They are the result of your staff or your Customs broker not having all the facts when the shipment arrives. Sometimes they only become errors after a normal business procedure happens. In the examples below, Valuation is the manner in which the goods have been valued for customs purposes. Classification refers to the classification number assigned to the commodity under the harmonized system. This number is used for trade statistical information and establishes rates of duty for various tariff treatments. Origin refers to where the goods are produced and establishes the tariff treatment. Quantity corrections usually extend from accounting errors, packing errors, and other inaccuracies. |
ERROR |
AMPS CONTRAVENTION |
Taking a discount you hadn't intended to take. |
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Foregoing a discount you had intended to take, or paying more because of an additional license you acquired. |
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Not knowing what the applicable freight and related costs are at the time of import, or simply forgetting to add or deduct them. |
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Not knowing which products to add royalties, assists, buying commissions, licence and patent fees to. |
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Getting an invoice for packing costs on that shipment that came in months ago. |
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Forgetting to make adjustments for unit cost fluctuations on blanket or open purchase orders. |
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Forgetting to add the value of tools, dies, moulds, engineering and development work, art and design work, plans and sketches and so on necessary for production. |
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Discovering that a change in relationship with a supplier (related vs unrelated) took place later than everyone expected. |
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Forgetting to tell your other customs broker about the National Customs Ruling you got on valuing your shipments from a related supplier. |
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Finding out that your shipment didn't get shipped on the day the paperwork said it was. |
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Not knowing until the goods are sold how much you'll be remitting to the supplier. |
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Not knowing the amount to deduct for construction, erection, assembly, maintenance, or technical assistance for the goods after importation. |
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Forgetting to let your broker know that your terms with this supplier are "delivered duty paid." |
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Inadvertently misclassifying an item. Who knew that the part was made of copper, not steel? Or the candles were for Christmas? Or the pump contained a measuring device? Or the glass had an absorbent layer? Or the printed circuits had 2 layers of conducting materials? |
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Forgetting to tell your other customs broker about the National Customs Ruling on the classification of a product you got last week. |
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Importing goods for a particular use, then diverting some or all of them to a different use. |
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Receiving more than your paperwork indicated. |
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Receiving less than your paperwork indicated. |
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Finding that some of your courier packages weren't reported to Customs. |
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Receiving items that weren't included on your paperwork. |
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Discovering a NAFTA certificate is invalid, or doesn't apply to this particular item, or has expired. |
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Discovering that the goods didn't originate in the country the supplier said. |
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