Done right, amnesty would signal a shift from dispute management to dispute prevention, strengthening trust, certainty and ...

For several years, the Canada Border Services Agency (CBSA) has sought to limit the ability of non-resident importers to self-assess duties, surtaxes and other taxes on imported goods based on their ...

The NCS Act, 2023 precisely section 69 clearly stipulates that the primary basis for Customs value of goods shall be the transaction value which it defines as the price paid or payable for goods when ...