Members will be very interested in the outcome of a hearing on October 19, 2016, between the Attorney General of Canada and Bri-Chem Supply Ltd., Ever Green Ecological Services Inc., and Southern Pacific Resource Corp.

These three cases, tried together, were identical to the Frito-Lay case. In that case, CBSA did not allow a non-revenue change from the MFN tariff treatment to a NAFTA tariff treatment beyond the one year time limit to be filed under Section 32.2 of the Customs Act. The Frito-Lay case was brought to the CITT, where CBSA was not successful. They also chose not to appeal. As a result, CBSA advised brokers and importers that a change to a NAFTA tariff treatment was to be filed under Section 74 of the Customs Act, even though a refund was not being requested.

The CITT made identical decisions in the cases involving Bri-Chem Supply Ltd., Ever Green Ecological Services Inc., and Southern Pacific Resource Corp.; however, CBSA appealed these three cases to the Federal Court of Appeal.

The Federal Court of Appeal has decided in the importer's favour. Details of the decision are available on our website.

We understand that many claims have been held in abeyance awaiting the outcome of this appeal and we expect CBSA to provide direction regarding next steps.

The CSCB will advise members of any additional information we receive regarding this long-awaited and very favourable decision.