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ARTICLE · 10 FEBRUARY 2017

Who Are "Related Persons" For Customs Purposes?

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When looking at the valuation of the good to be imported into Canada, one of the most important questions that needs to be asked is whether the importer is a related person to the exporter.

CanadaInternational Law
Cyndee Todgham Cherniak
Cyndee Todgham Cherniak
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Every importer wants to know "How much is it going to cost me to import the goods into Canada?" To answer this question, the importer needs to ask questions about (1) the H.S. tariff classification of the good being imported into Canada, (2) the origin of the good being imported into Canada, (3) the applicable tariff rate of the good being imported into Canada and (4) the value of the good being imported into Canada.  SMEs and SMBs want to know the cost of engaging in an import business.  Multi-national companies want to know the answer to this question as they establish an international strategy involving cross-border supply chains.

When looking at the valuation of the good to be imported into Canada, one of the most important questions that needs to be asked is whether the importer is a related person to the exporter.  What valuation rule applies to the valuation of imported goods turns on a primary question of whether the importer is a "related person" to the

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