customs regulation  


Canadian, foreign and international businesses rely on a swift and secure flow of property and services across borders and around the world.

Customs regulations can be highly complex. Complying with these procedures can prevent delays at the border, safeguard goods, prevent detainment, seizure or forfeiture of goods, and avert assessments of administrative monetary penalties and unpaid duties. Importers and exporters require counsel that can navigate these rules.

McMillan's International Trade Group works with clients to address all areas of customs law, helping them anticipate challenges and implement strategies to address them. We help enterprises improve their import, export and supply chain processes, including assisting in the preparation of import and export compliance manuals.

McMillan professionals help clients lead by:

  • Negotiating and preparing Canadian Customs Broker and Power of Attorney/Agency Agreements on behalf of importers
  • Assisting them to minimize or eliminate Canadian customs duties and secure duty relief, recovery, refunds, drawbacks and deferrals
  • Conducting dispute resolution at the Canadian Border Services Agency (CBSA) audit and verification stages, through to the CBSA's administrative appeal process and appeals to the Canadian International Trade Tribunal and federal courts
  • Assisting in resolving tariff classification, rules of origin, tariff treatment, country of origin marking, and value for duty issues and inquiries, including obtaining binding advance rulings
  • Advising on obtaining preferential tariff treatment under NAFTA and other Free Trade Agreements, as well as special tariff treatments afforded certain countries, such as under General Preferential Tariff and Least Developed Country Tariff
  • Implementing supply chain security programs, and assisting clients to register and qualify for Customs Self-Assessment, Free and Secure Trade, Partners in Protection and NEXUS
  • Addressing CBSA and other government department enforcement measures including customs audits and collection actions
  • Advising on OGD programs, including food safety reform administered by the Canadian Food Inspection Agency and consumer protection labeling requirements