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ARTICLE · 28 NOVEMBER 2003

Customs Jurisprudence In Canada: Citt Takes Bold Initiatives In Tariff Classification Cases

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Article by Greg Kanargelidis, Michael Kicis and Robert Kreklewich.

In a string of recent decisions on tariff classification, the Canadian International Trade Tribunal (CITT) has shown a willingness to break away from international consensus and to adopt a "made in Canada" approach to tariff classification. In particular, the CITT has shown little regard for the World Customs Organization’s Explanatory Notes to the Harmonized Commodity Description and Coding System (Harmonized System), even though such Explanatory Notes are intended by Parliament to be an interpretative guide to tariff classification in Canada.

At first blush, this assertiveness by the CITT is a cause for concern for some, since it results in uncertainty for importers who are required to classify goods correctly or risk receiving a penalty under Canada’s year old Administrative Monetary Penalty System (AMPS). However, this is also a positive development, notably in circumstances where following the Explanatory

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