Commerce international et droit douanier au Canada

At Kramer International Law, we offer trade compliance strategies for all relevant international trade and customs matters involving Canada.

Our International Trade & Customs practice advises companies of all sizes, from multinationals to emerging businesses across Canada and worldwide, with the principal goal of helping them navigate trade and international commerce challenges and opportunities, all while delivering exceptional client service.

Whether expanding sales into new markets through organic growth, joint ventures, or acquisitions, Kramer International Law’s Canadian International Trade & Customs practice offers the expertise to guide international businesses through complex laws, treaties, customs, tariffs, language barriers, and bureaucracy. We assist clients in navigating these challenges more efficiently by providing thorough and cost-effective legal advice that helps save time and reduce expenses.

We assist clients in navigating complex customs and tariffs issues, export controls and economic sanctions, international trade treaties, and forced labour obligations.

We litigate international trade matters before the Canada Border Services Agency (CBSA), the Canadian International Trade Tribunal (CITT), and, if judicial review is sought, to the Federal Court of Appeal.

Our comprehensive services cover all Canadian international trade law issues, including:

· Trade Remedies (Anti-Dumping) and Countervailing (Anti-Subsidy) Proceedings.

· Import and Export Controls.

· Economic and Trade Sanctions.

· Customs Regulation.

· WTO and Trade Agreements.

· Forced Labour Compliance.

Trade Remedies (Anti-Dumping Duties, Countervailing Duties, and Safeguards)

Canadian manufacturers can apply to have anti-dumping, countervailing (subsidy), or safeguard duties imposed on importers engaging in unfair pricing practices. Exporters, importers and customers may oppose such proceedings. We will:

· Prepare complaints to or respond to dumping or countervailing investigations by the CBSA.

· Assist producers, importers and customers in injury inquiries before the CITT.

· Represent parties in judicial review proceedings before the Federal Court of Appeal or Canada-United States-Mexico Trade Agreement (CUSMA) dispute resolution panels.

Anti-dumping, anti-subsidy, and safeguard measures impact foreign producers, Canadian importers, and Canadian end-users by raising the cost of goods imported into Canada. These measures can often disrupt supply chains and compel companies to find alternative sources. Anti-dumping and anti-subsidy investigations impose significant burdens on involved companies, requiring substantial time, labour, and financial resources to defend. These detailed investigations often negatively affect the affected company’s bottom line. Therefore, these measures present a serious risk to both Canadian businesses and foreign companies exporting into Canada.

As a foreign producer, Canadian importer, or Canadian end-user, you have the right to participate in these inquiries to safeguard your interests, and Kramer International Law is here to assist.

Kramer International Law advises and represents foreign producers, exporters, importers and end-users on Canadian anti-dumping and countervailing duty (anti-subsidy) laws and regulations. Working with our clients, we make representations to the CBSA and to the CITT where necessary. We are also prepared to seek review of existing anti-dumping and countervailing duty orders and appeal decisions to the courts and/or international agencies. Trade remedies can have an immediate impact on your business and its viability.

We develop strategies to manage the risks associated with trade actions for your company. As part of these strategies, we advise clients on import and resale price practices and on market strategies aimed at managing risk while maximizing market share. We also collaborate closely with our clients to prepare and submit product exclusion requests, allowing specific products to be imported into Canada without being subject to anti-dumping or countervailing duties imposed on similar products.

In safeguard actions, we submit reports to government officials and develop and implement strategies.

Our Canadian trade remedies practice includes:

· Anti-Dumping and Countervailing Duty Investigations and inquiries (CITT Preliminary Injury and Injury Inquiries)

· Public Interest Inquiries into the imposition of Anti-Dumping and Countervailing Duties

· Interim Reviews of existing Anti-Dumping and Countervailing Duty Orders

· Expiry Reviews (Sunset Reviews) of existing Anti-Dumping and Countervailing Duty Orders

· Product Exclusions

· Safeguard and Economic Inquiries

The CBSA supports Canadian producers facing unfair foreign competition in the domestic market. The CBSA enforces the Special Import Measures Act (SIMA) to safeguard Canadian industry from injury caused by dumping and subsidization of imported goods. SIMA sets out the process for determining if Canadian producers have been injury and for applying any necessary antidumping and countervailing duties on those goods.

We assist the following groups with trade remedy issues:

· Domestic trade associations

· Domestic and foreign producers

· Exporters

· Importers

· End-users

· Foreign governments

Import Controls

All goods entering Canada must be declared to the CBSA, which verifies that the imported goods comply with Canadian laws and collects customs duties and applicable excise taxes.

Canada enforces import controls on various products, especially focusing on the dairy, poultry, and other supply-managed sectors of its agri-food industry. These controls are implemented under the Export and Import Permits Act (EIPA) and its Regulations, and they are listed in the Import Control List (ICL). Global Affairs Canada oversees the administration of these controls. Failure to comply with these regulations or possess proper import permits can lead to hefty fines and possible imprisonment.

Under the Defence Protection Act, any entity that possesses, inspects, or moves “controlled goods” within Canada must register with the Controlled Goods Program (CGP), managed by the Department of Public Works and Government Services.

The EIPA regulates certain goods imported or exported and requires the importer or exporter to obtain the necessary permits before bringing in or shipping out the listed items. For example, an import permit is required for goods such as steel products, weapons and munitions, and specific agricultural and food products, with the latter subject to the inspection procedures of the Canadian Food Inspection Agency.

Imported goods might also have to meet bilingual (English and French) labelling requirements if they are to be sold in Canada.

We have extensive knowledge in advising producers, food processing operations, investors, retailers, and consumers affected by these measures. We guide clients through the regulatory process, ensure they remain compliant, and protect their rights. When specialized or supplementary import permits are needed, we have the experience and expertise to act quickly and efficiently.

Kramer International Law can handle a variety of import control issues, including accessing and allocating quotas for permitted imports, transferring quotas, conducting government audits, and managing special programs such as the Import for Re-Export Program (IREP). We will advocate with government officials on behalf of clients to secure the necessary security and predictability when trading controlled goods.

In summary, our import controls work includes:

· EIPA and ICL Requirements

· Audits and Compliance

· Permit Processes – Special and Supplementary

· Quota Allocation Process

· Import Compliance

Export Controls

As mentioned, the Canadian federal government regulates the export and transfer of certain goods and technology. The EIPA governs the control of specific goods exported and requires exporters to obtain the necessary permits before exporting the listed items.

Controlled goods are listed in the Export Control List (ECL) and include “Group 2” goods, which are certain munitions.

Canadian exporters might face restrictions on exporting certain goods to any country. For instance, if an exporter ships specific restricted items listed in the ECL, they may need export permits or other authorizations. Additionally, Canadian exporters may be prohibited from exporting goods to certain countries.

The Area Control List details countries where the export of all goods is restricted.

We help private sector clients interpret and apply Canada’s ECL. The ECL specifies goods and technologies that are controlled for export from Canada. Canada also uses the ECL to enforce tariff rate quotas (TRQs) imposed by bilateral and multilateral trade agreements.

We offer guidance on compliance in these areas. We develop and execute compliance programs, including policies, procedures, internal control systems, and employee training.

When our internal investigations uncover compliance breaches, we collaborate with our clients to make voluntary disclosures and engage with investigations led by the Royal Canadian Mounted Police and Global Affairs Canada.

Certain types of goods require permits for import into and/or export from Canada. These include dual-use items as well as those intended solely for military use. Canada has introduced new brokering requirements for exports that impact how Canadian and international companies conduct their business and ensure compliance with Canada’s trade control lists.

Our services in this regard entail:

· Applying for export, import, and brokering permits, along with advisory opinions from Global Affairs Canada.

· Responding to cure notices, audits, inspections, and remediation requests issued by Global Affairs Canada or CBSA.

· Providing guidance on registration in the Controlled Goods Program to ensure compliance with the applicable regulations.

Our export controls practice encompasses expertise in:

· EIPA, ECL, and ACL Compliance.

· Export Control Permit Process / General Export Permit (GEP).

· CGP.

· Automatic Firearms Country Control List (AFCCL).

· US International Traffic in Arms Regulations (ITAR) and Export Administration Regulations (EAR) and the Canadian exemption in relation thereto.

Complying with Canada’s comprehensive export controls regime can be challenging, but ensuring that practices adhere to all the rules and regulations is crucial for businesses. The applicable regulations are primarily administered by Global Affairs Canada (GAG) and enforced by the CBSA.

The export or transfer of controlled goods or technology without the necessary export permit is an offence punishable by significant fines and/or imprisonment.

At Kramer International Law, we possess comprehensive knowledge of Canada’s export controls system to assist Canadian exporters in determining whether an export permit is necessary. If so, we can advise whether a general export permit (GEP) can be utilized or if an exporter-specific permit is required. When a permit is needed, we support clients through the application process to obtain the appropriate permit, including “broad base” permits that authorize multiple shipments to multiple destinations over a certain time period.

Furthermore, we have expertise in the relationship between Canadian and US export control regulations concerning the re-export of US-origin goods and the US rules under International Traffic in Arms Regulations (ITAR) and Export Administration Regulations (EAR).

Economic & Trade Sanctions

The Special Economic Measures Act (SEMA) restricts dealings with subject countries (e.g., Russia), including the imposition of trade prohibitions.

Canadian sanctions are imposed under the United Nations Act (UNA), SEMA or the Justice for Victims of Corrupt Foreign Officials Act. Consult the relevant regulations for information on the specific sanctions regime imposed on countries or individuals.

Economic sanctions are becoming an increasingly important part of Canada’s foreign policy. The recent rise in the use of economic sanctions by Canada to address security issues in other countries means that many commercial transactions may now involve these measures and require an export permit to proceed. Canadian firms must stay informed and compliant with Canada’s measures under the SEMA, the UNA, the Freezing of Assets of Corrupt Foreign Officials Act (FACFOA), and the Justice for Victims of Corrupt Foreign Officials Act.

Exporting or transferring controlled goods or technology, or engaging in economic activities with sanctioned individuals, entities, or countries, can lead to the seizure or freezing of property, hefty fines, lengthy prison sentences, and can swiftly force companies out of business.

We both assist clients in avoiding liability through proper planning and provide advice on difficult issues when they arise.

We advise on Canada’s economic and trade sanctions, which are maintained against various countries, as well as targeted sanctions against designated persons or entities. Canada also enforces economic sanctions against certain terrorists and terrorist organizations.

Under Canada’s economic and trade sanctions, businesses may be restricted from engaging in transactions with certain countries or individuals. We monitor the constantly evolving geopolitical security landscape and the legislative measures implemented by the Government of Canada in response to these developments through the enforcement and lifting of economic sanctions.

We help Canadian and international businesses, financial institutions, and individuals conduct internal investigations when warning signs arise, while also providing compliance advice. We develop and implement compliance programs that include policies, procedures, employee training, and internal controls. When breaches happen, we assist clients with voluntary disclosures and engaging with investigations by the Royal Canadian Mounted Police (RCMP) and Global Affairs Canada.

Kramer International Law will:

· Collaborate with Canadian and international companies to ensure compliance with sanctions.

· Develop compliance programs and carry out compliance activities audits.

· Prepare submissions for permits and designated persons to Global Affairs Canada.

· Prepare and submit disclosures concerning sanctioned property or notifications of communications to the Attorney General of Canada under the Foreign Extraterritorial Measures Act (FEMA).

· Collaborate with Canadian and US companies to resolve compliance concerns related to Canada’s FEMA Order, which prohibits the extraterritorial enforcement of US laws that limit trade and commerce with Cuba.

· Provide disclosures to Canadian authorities regarding property and transactions subject to sanctions under SEMA, the Criminal Code, and other sanctions provisions related to specific countries.

Our economic and trade sanctions practice includes expertise in::

· SEMA.

· UNA.

· FACFOA.

· Justice for Victims of Corrupt Foreign Officials Act.

· FEMA.

Free Trade Agreements

In recent years, Canada has been a full participant in the effort to reduce global trade barriers. Free trade agreements have been negotiated with the United States, Mexico and several other countries. Canada is a member of the World Trade Organization (the WTO) and has a number of FTAs encompassing a good number of countries. The most notable FTAs to which Canada is a party are the Canada-US-Mexico FTA (CUSMA), the Canada-EU Comprehensive Economic and Trade Agreement (CETA), and the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), which is an FTA between Canada and ten other countries mostly from the Asia Pacific region.

Preferential tariff treatment (i.e., duty-free) is provided for goods originating from FTA countries.

Customs Regulation

Importers must adhere to Canadian customs requirements to prevent delays at the border, avoid detention, seizure, or forfeiture of goods, and stop assessments of administrative monetary penalties and unpaid duties.

In this regard, Kramer International Law will:

· Advise companies on the applicable rules of origin, tariff treatment, country of origin marking, and value for duty issues related to imports into Canada.

· Assist companies in securing preferential tariff treatment available under CUSMA or other free trade agreements Canada participates in.

· Represent companies seeking Safe Food for Canadians licenses from the Canadian Food Inspection Agency and meeting other relevant food safety import requirements.

· Represent companies in disputes with the CBSA to obtain duty relief, recoveries, refunds, drawbacks, and deferrals, including through the CBSA’s administrative appeal process, as well as appeals to the CITT and federal courts.

WTO and Trade Agreements

Canada has numerous bilateral and regional trade agreements, including in North America (CUSMA), with Europe (CETA), and with Asia (CPTPP and a bilateral agreement with Korea), as well as many investment protection agreements. Canada also remains actively committed to the World Trade Organization multilateral trading agreements and is negotiating further bilateral deals.

Moreover, the Canada Free Trade Agreement (CFTA) includes comprehensive provisions concerning trade and investment between Canadian provinces.

Regarding the WTO and Trade Agreements, we undertake the following actions:

· Provide advice on the application of trade agreements for Canadian companies as well as international firms looking to enter Canadian markets.

· Assist companies seeking changes to federal and provincial laws, regulations, and policies by working with governments to ensure compliance with applicable trade agreements.

· Represent companies in dispute settlement proceedings under the WTO and other trade agreements when dealing with relevant governmental authorities.

· Initiate claims through the CFTA or investor-state dispute resolution procedures in trade and investment agreements.

Forced Labour Compliance - Modern Slavery Legislation

Canada’s new modern slavery legislation, Fighting Against Forced Labour and Child Labour in Supply Chains Act, commonly known as the Modern Slavery Act (the “MSA”), came into force on January 1, 2024. The MSA implements Canada’s international commitment to reducing the use of forced labour and child labour in both foreign and domestic supply chains by enhancing the transparency of various organizations’ supply chains.

To enhance transparency, the MSA requires a wide range of entities to report, including government bodies, Canadian listed firms, and certain companies that do business or own assets in Canada and meet specified size thresholds.

This reporting obligation requires companies to annually submit a statement detailing measures taken to identify, address, and prevent both forced labour and child labour in their supply chains and operations. Affected companies must submit their statement by May 31st each year.

Businesses are increasingly confronted with a rising number of domestic and international laws, guidelines, and judicial rulings that impose compliance obligations related to human rights. Companies are now expected to proactively prevent their operations from causing or contributing to human rights violations. As a result, human rights risk management has become a crucial element of international business, impacting various aspects such as supply chains, access to finance, operational and procurement activities, and legal liability.

Companies with international operations and supply chains should incorporate human rights risk assessment and mitigation into their business practices. Neglecting this can result in serious legal, financial, and reputational consequences.

We help clients understand their human rights exposure and plan accordingly. This can include:

· Designing and implementing due diligence procedures, compliance policies and grievance mechanisms.

· Supply chain management.

· Meeting non-financial reporting requirements.

· Crisis management and dispute resolution.

Our services focus closely on factors unique to each client, such as the company’s specific industry and sector, its size, and how its supply chain is operated and managed.

We work with clients across industries in private and public sectors.

In addition to court claims, we can also assist companies resolving disputes through private arbitration and national mechanisms, including the Canadian Ombudsperson for Responsible Enterprise (CORE).

Value for Duty

Depending on the tariff classification and tariff treatment of imported goods, customs duty may be payable at the time of importation in addition to the Goods & Services Tax (GST).

Customs duty is calculated based on the value for duty of the goods. Even if customs duty does not apply to certain goods, the value for duty must still be determined and reported to the CBSA at the time of importation. Usually, the value for duty is the amount paid to the vendor for the goods. The company’s declaration of the value for duty should be supported by a receipt or sales invoice from the vendor. This document must include a full description of the goods, the selling price, and the terms and conditions of the sale.

Since most goods imported into Canada result from a sale for export to a purchaser in Canada, the transaction value method (TVM) applies. Under the Customs Act, the primary way to determine the value for duty of imported goods is the TVM. This method and the five alternative methods of valuation are outlined in sections 48 to 53 of the Customs Act. These methods must be followed in sequential order to establish the value for duty.

The value for duty is based on the price paid or payable for the goods in that sale, provided that all the requirements of the TVM are met. The TVM (section 48 of the Customs Act) applies only when the goods being appraised are the subject of a sale for export to Canada to a purchaser in Canada. Usually, a sale for export to a purchaser in Canada can be clearly identified. For this reason, the primary method of appraisal is the TVM. The other five customs valuation methods are generally used when no “sale for export to a purchaser in Canada” can be identified. These five alternative customs valuation methods are as follows:

Section 49 – The transaction value method of identical goods

Section 50 – The transaction value method of similar goods

Section 51 – The deductive method of valuation

Section 52 – The computed method of valuation

Section 53 – The residual method of valuation

Tariff Classification

The importer must identify the correct tariff classification number. These numbers, along with the goods’ country of origin, are used to determine the duty rate applicable at the time of importation.

Most countries use the World Customs Organization’s (WCO) Harmonized Commodity Description and Coding System, commonly known as the Harmonized System (the “HS”).

The Canadian classification system has 10 digits. The first six digits act as a common identifier for all countries using the HS for that specific good. The following four digits are unique to Canada and are used to determine duty rates and for statistical purposes.

The Canada Customs Tariff states that classification of goods should consider the Compendium of Classification Opinions related to the Harmonized Commodity Description and Coding System, as well as the Explanatory Notes to the same system, published by the WCO.

Our services in this area comprise:

· Tariff classification of goods, including formal requests to the CBSA for advance rulings and the assessment of applicable customs duties and taxes.

· Advising and representing clients in requests for re-determination, further re-determination, and appeals to the CITT.

Origin – Preferential Tariff Treatment

The customs duty rate for imported goods is determined by two factors: the tariff classification and the origin of the goods.

A lower rate of duty, often duty-free, may be applied to imported goods originating from countries with which Canada has free trade agreements (FTAs). Other preferential tariff treatments, such as the Least Developed Country Tariff (LDCT) and the General Preferential Tariff (GPT), also provide duty relief.

The importer must have valid proof of origin in their possession at the time of accounting to provide to the CBSA upon request. All claims for preferential tariff treatment must also comply with the applicable shipping requirements (such as direct shipment, transit, and transhipment) for that tariff treatment.

Kramer International Law helps determine the origin of a good according to relevant rules, and provides guidance on certification requirements.

The goods you import may be treated differently depending on their country of origin. In all cases, you want to ensure your imported goods receive the best possible treatment by accurately determining their origin before they arrive in Canada.

Country of Origin Rules are important and complex mechanisms which are applied to establish the origin of goods imported into Canada. Origin is relevant because it determines whether the imported good is entitled to benefit from the advantageous treatment granted lower customs duty rates.

Marking Rules are related to Rules of Origin and are applied to determine when, and how imported goods are marked to identify their origin to the ultimate purchase.

Kramer International Law has knowledge in the complex landscape of country of origin rules, marking rules and other non-tariff requirements applicable to imported goods. We advise our clients on Canadian laws, regulations and administrative policies, as well as on the rules established in international trade agreements. We assist our clients in maximizing the benefits associated with specific rules of origin applied under Canadian law and under bilateral and multilateral free trade agreements.

Our customs and rules of origin practice further includes:

· Duty Drawback.

· Deferral.

· Remission.

· Non-tariff Requirements.

· Labelling.

Quotas

We interpret and implement conditions and requirements for preferential tariff treatment, tariff rate quotas, and other market access provisions in bilateral and regional free trade agreements.

Government Procurement

Canada’s federal and provincial governments buy many goods and services. Most of these purchases are made through public tenders that are subject to international trade rules, which require that the procurement be open, with clear evaluation criteria, reasonable timeframes, and no bias towards any supplier. Although these governments must ensure equal access to procurement for all qualified suppliers, this is not always achieved in practice.

Since government is a major customer, gaining access to government contracts can be crucial to a business’s bottom line. To succeed, a bidder must offer the best product at the most reasonable price. To protect its interests, a business should also understand its rights and how to exercise them within the tight timelines for objecting to or challenging a procurement contract.

If government procurement is important to your business, you should be aware of the process, your rights, and the key deadlines that protect your interests. You should also have a proper strategy in place for responding to bids successfully.

Kramer International Law is well-versed in the government procurement process and the rights and obligations it involves. We have the expertise to assist businesses in accessing procurement opportunities and crafting competitive bids. Our services include helping clients understand the terms and conditions in tender documents and assessing whether they are receiving fair and equal treatment. If there is any doubt about fair treatment, we can take legal action to challenge unfair procurement practices.

Our government procurement practice comprises:

· Advice on procurement obligations under the WTO Agreement on Government Procurement, CUSMA, the Canadian Free Trade Agreement, and other free-trade agreements.

· Review of tender documents issued by government agencies, including Requests for Procurement and Requests for Standing Offers.

· Preparing and submitting bid challenge complaints with administrative agencies at the federal and provincial levels.

· Requesting a court review of government procurement procedures.

The government procurement process has many rules and regulations. It is wise to retain a legal practitioner who can foresee and advise on potential issues during the procurement process.

Whether dealing with the CBSA or litigating before the CITT, Federal Court of Appeal, or under international treaties, it’s essential to have a dedicated legal practitioner capable of handling the most complex cases.

At Kramer International Law, we are persistent, resourceful, and meticulous, offering our clients legal and business strategies tailored to advocate for or defend their interests.

We advise both foreign and domestic governments on their rights and obligations related to government procurement.

We also advise contractors on rights and obligations related to procurement opportunities. Additionally, we provide guidance to defence contractors concerning Government of Canada security requirements.

Kramer International Law provides extensive expertise in public procurement. We serve as counsel for both suppliers and buyers. We handle the full spectrum of Canadian procurement issues, from developing procurement strategies to defending or pursuing procurement disputes.

Our services include analyzing solicitation documents, preparing teaming and subcontracting agreements, reviewing contractual terms and conditions, and developing procurement proposals.

Our advice on federal government procurement covers the applicability and implications of the Defence Production Act, the Code of Conduct for Procurement, Canada’s Integrity Regime, security requirements under the Contract Security Program, and the Controlled Goods Regulations, which partly incorporate the International Traffic in Arms Regulations (ITAR) Canadian exemption.

We assist in developing and executing various procurement models, plans, and strategies, including:

· Traditional formal call for tenders.

· Structured requests for expressions of interest.

· Request for qualifications.

· Request for proposals.

· Structured auctions.

Our understanding of relevant contracts, deliverables, and other legal requirements includes:

· Collaborating with clients to integrate various project agreements for a smoother project delivery process.

· Drafting procurement and contract documents agreements.

· Counselling clients on strategies for dispute avoidance, early resolution, and more.

· Advising on project tender issues, including preparing tender documents to ensure the distinctive aspects of institutional construction are properly addressed.

We support businesses during all phases of procurement and contracting, including:

· Drafting, negotiating and reviewing contracts.

· Designing innovative and tax-efficient infrastructure financing structures and payment systems.

· Overseeing procurement processes.

· Addressing issues related to procurement disagreements.

Investor-State Dispute Settlement (ISDS)

We understand the complexities of international investment law and the forces that have shaped its evolution over the past decades. This understanding extends to recent developments introduced in the Canada-EU Comprehensive Economic and Trade Agreement (CETA) and the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP).

Our analysis of investment rights, obligations, and procedures forms the foundation for the knowledge we rely on to represent our clients in investment matters.

In the area of foreign direct investment (FDI) regulation, we offer clients advice on bilateral and multilateral investment treaties.

At Kramer International Law, we advise clients that international business planning should include the potential application of international trade agreements and the strategic leveraging of ISDS provisions. This allows our clients to structure their transactions and business strategies as completely and as cost-effectively as possible.

Challenging a government action or measure that negatively affects your business in a foreign jurisdiction can be very complex and uncertain. ISDS provisions allow investors to seek monetary compensation for breaches of trade agreements. This enables investors to bypass the uncertainty of foreign courts and ensures that damage awards are enforced under internationally accepted rules and standards.

The 1994 North American Free Trade Agreement’s (NAFTA) Investment Chapter 11 established an ISDS process which allowed individual and corporate investors of one of the NAFTA parties to seek redress in the form of monetary damages in the case of a breach of the obligations relating to:

· National treatment.

· Most-favoured-nation treatment.

· Fair and equitable treatment.

· Protection against expropriation.

· Imposition of performance requirements.

With the signing of the Canada-United States-Mexico Agreement (CUSMA) the ISDS provisions were phased out as between Canada and the United States. However, the legacy of NAFTA Chapter 11 lives on with ISDS provisions in the Canada-EU Comprehensive Economic and Trade Agreement (CETA), the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) and other FTAs. ISDS provisions are also integral parts of the Foreign Investment Promotion and Protection Agreements (FIPAs) Canada has in place or is negotiating as well in the global network of Bilateral Investment Treaties (BITs).

We advise clients on this crucial aspect of international trade law, enabling them to structure their transactions and business strategies as comprehensively and cost-effectively as possible. Our investor-state dispute settlement practice includes expertise in:

· Investment provisions of major trade agreements

· Investor-State disputes pursuant to rules under the International Centre for Settlement of Investor Disputes (ICISD) / United Nations Commission on International Trade Law (UNCITRAL)

· FIPAs and BITs

· OECD codes and instruments

· Canada-China investment policy

Duty Deferral Program (DDP)

The DDP operated by CBSA enables businesses to defer, obtain relief from, or receive refunds on duties and taxes for imported goods that are later exported. This helps improve cash flow by delaying payments until goods either enter the Canadian market or are re-exported, with main features including duty relief, drawback, and bonded warehousing.

Kramer International Law offers interpretation and guidance on Canada’s DDP, including the Duty Drawback Program, the Duties Relief Program, and the Customs Bonded Warehouse Program.

Goods imported into Canada may be subject to various duties and taxes, some at very high rates. However, there are several financially beneficial exceptions many suppliers or exporters are unaware of. For example, if you import goods for re-export, you might be able to recover duties paid or avoid paying them altogether. Canada offers several duty relief programs that can reduce or eliminate duties and GST on your imported goods. Kramer International Law can assist you in navigating, applying, and leveraging these rules to benefit your company’s bottom line.

Canada’s customs duty and GST relief programs include duty drawback, duty deferral, duty remissions, special remissions programs, inward processing, temporary importation provisions, Canadian Goods Abroad remissions, and customs bonded and sufferance warehousing. These programs can be used to reduce the cost of importing goods into Canada, as well as the cost of importing goods into Canada for processing and re-export to other markets, by eliminating in that case the requirement to pay customs duties and GST.

Kramer International Law understands these programs and knows how to use them effectively to achieve significant savings.

Additionally, we collaborate with clients to obtain relief when imported goods are not as ordered, defective, obsolete, or surplus.

Temporary Importation Program

We advise on Canada’s temporary importation programs, which permit duty- and tax-free entry for goods such as vehicles, exhibition items, and commercial samples for specific short-term purposes like events, testing, repairs, and tourism under CBSA and Transport Canada regulations. These rules require declarations, permits, and eventual re-exportation, with different requirements for residents versus non-residents, often including security deposits or formal documentation to obtain duty relief.

Voluntary Disclosure to CBSA

We advise and represent clients in the CBSA voluntary disclosure process, proactively identifying and correcting inadvertent errors in tariff classification, valuation, or origin declarations with a view to reducing or eliminating the consequences of these errors.

Sanitary and Phytosanitary (SPS) Measures

We advise clients on SPS measures, including compliance with regional trade agreements (e.g., CUSMA, CPTPP, CETA) and the WTO SPS Agreement.

SPS measures encompass food safety rules and controls for agricultural pests and diseases.

Appeals and Judicial Reviews

Government departments and agencies make decisions on the basis of laws, regulations and administrative guidelines that can have an immediate, negative and lasting impact on your bottom line. Most government decisions can be appealed through one or more of Canada’s appeal and judicial review mechanisms. To protect your business interests, you need to know the options available to you. We understand the available appeal and review mechanisms and are ready to help you navigate the often complex legal and regulatory landscape.

Kramer International Law is ready to appear on appeals before administrative tribunals such as the Canadian International Trade Tribunal (CITT) and the Canada Border Services Agency (CBSA), as well as before the Federal Court of Appeal for judicial reviews. We use our knowledge to help you determine whether a government decision affecting your business is unfair or improper and, if so, we can take the steps needed to address that decision through the appropriate avenues.

Our appeal and judicial review practice includes:

· Review of administrative decisions to determine whether appeal or judicial review is available.

· Preparing and filing case documents.

· Preparing for and making submissions.

Government Relations

Government departments and agencies make decisions and set policies that can have a significant and sometimes vitally important impact on a client’s bottom line.

Our knowledge of federal and provincial governments, international affairs, cross-border issues and policy development allows us to provide clients with strategic legal and business advice in a business environment that is increasingly complex and international in scope.

Regulatory Compliance

Regulatory compliance is essential for success in the Canadian market. Whether your firm is based in Canada or seeking to do business there, you must be aware of and adhere to the numerous federal and provincial regulations that oversee business operations. A business that operates outside these regulatory requirements, even unintentionally, risks facing hefty fines, other penalties, increased scrutiny, and harm to its corporate reputation.

At Kramer International Law, we work with clients to ensure their operations comply with regulatory requirements. Our clients rely on our understanding of the applicable rules and processes.

We assist clients across various industries—with a focus on advertising, marketing, transactional, and regulatory challenges. Our work covers consumer products, retail businesses, and heavily regulated sectors such as agriculture, food, alcohol, pharmaceuticals, medical devices, health products, clothing, and chemicals, including hazardous materials. We offer guidance on all aspects of product regulation in Canada—standards, packaging, labelling, import/export issues, interprovincial trade, and transportation. We are prepared to collaborate with departments like Global Affairs Canada, Agriculture Canada, Industry Canada, Department of Justice Canada, Finance Canada, Health Canada, Transport Canada, CBSA, Canadian Food Inspection Agency (CFIA), and multiple provincial agencies, including Liquor Boards.

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