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ARTICLE · 28 OCTOBER 2019

Customs Verifications (Audits): Planning To Succeed – Part I

Miller Thomson
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The process of handling a customs verification can be an extraordinarily difficult undertaking for the uninitiated. There are several types of customs verifications in Canada.

CanadaInternational Law
Daniel Kiselbach
Daniel Kiselbach
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Introduction

The process of handling a customs verification can be an extraordinarily difficult undertaking for the uninitiated. There are several types of customs verifications in Canada. They include: a multi-program verification, a single-program verification, and a transaction line review. Business-specific verifications may also be required in connection with, for example, duty-free stores. Other verifications may be conducted respecting certain programs such as duties relief or remission. The following outlines what the government is looking for, the primary considerations for company counsel, common issues that arise, and what happens if one fails a verification.

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