GHY International, profile picture
Uploaded byGHY International
XLS, PPTX7,545 views

International Trade Compliance Strategy Responsibility Matrix

The document outlines an integrated trade compliance strategy focusing on responsibilities within global and international business contexts. It emphasizes board oversight, enterprise risk assessment, international expansion, financial management, and compliance with regulatory frameworks. Various matrices delineate roles in risk management, legal counsel, and operational procedures regarding import/export activities.

Embed presentation

Download as XLS, PPTX
Integrated Trade Compliance Strategy Responsibility Matrix t t en en ns m m tio op e ag ra m el a pe an ev Te O D M e ss ss l l s tiv ia ia m e e nc nc cu rd to in in e l ga ad EO na na us us us oa e Ex Le Tr Fi Fi B B C B C Global and International Business: Board of Directors Oversight Direction to CEO and Executive team for enterprise risk parameters √ Direction to CEO and Executive team for financial investment parameters √ Enterprise risk assessment and macro regulatory impact analysis --international expansion √ √ √ √ √ √ √ Enterprise risk assessment and macro regulatory impact analysis-manufacturing reorganization √ Director risk assessment – international expansion √ √ International expansion-investment assessment for international expansion √ √ √ √ Board of Directors Audit committee visibility to international expansion impact √ √ √ Selection of external auditors, external legal counsel, external trade counsel √ √ √ Corporate liability insurance- trade and regulatory risk assessment √ √ √ √ √ Corporate director liability insurance – trade and regulatory risk assessment √ √ √ √ √ CEO and Executive team liability insurance –trade and regulatory risk assessment √ √ √ √ √ International Business Development: CEO/ Executive Team Oversight International expansion-region/country regulatory assessment-impact analysis √ √ √ √ √ √ √ International acquisitions regulatory assessment – impact analysis √ √ √ √ √ √ √ International partnerships regulatory assessment-impact analysis √ √ √ √ √ √ √ International manufacturing –regulatory assessment-impact analysis √ √ √ √ √ √ √ International sourcing relationships assessment-impact analysis √ √ √ √ √ International sales contracts-regulatory assessment-impact analysis √ √ √ √ √ √ √ International sales partnerships-regulatory assessment-impact analysis √ √ √ √ √ √ √ International licensing and sales agreements-regulatory-impact analysis √ √ √ √ √ √ √ Financial Management Corporate international trade compliance checklist √ √ √ Valuation –regulatory assessment –tax impact analysis-Canada, US, international √ √ √ √ √ Valuation-regulatory assessment-customs impact analysis-Canada, US, international √ √ √ √ √ Impact assessment of foreign supply chain on NAFTA eligibility √ √ √ √ Regional Free Trade Agreement assessment and impact on foreign sourcing costs √ √ √ √ Regional Free Trade Agreement assessment and impact on foreign sales costs √ √ √ √ Regional FTA risk burden assessment-Canada, US, international √ √ √ Low cost country/region analysis on international sourcing options √ √ √ √ Free Trade Zone analysis-international/global opportunity assessment √ √ √ √ Free Trade Zone analysis- US, Canada opportunity assessment √ √ √ √ Canada/US OGD requirements/enforcement impact assessment √ √ √ √ International/global requirements/enforcement impact assessment √ √ √ √ √ √ Canada/US Permit, license, quota assessments √ √ √ International/global permit, license, quota assessments √ √ √
Canada/US restricted goods assessment √ √ √ International/global restricted goods assessment √ Canada/US restricted parties screening √ √ √ International/global restricted parties screening √ √ √ CBSA-US Bonds, GST Letter, Account Security √ √ √ CBSA, USBP financial settlement duties and taxes √ √ √ CBSA, USBP audits and interventions √ √ √ √ √ √ √ CBSA, USBP post entry adjustments √ √ √ √ CBSA, USBP fines and penalties payment √ √ √ √ Taxation model assessment and impact analysis √ √ √ √ √ Canadian and US corporate tax returns and oversight to auditors √ √ √ √ √ Valuation model assessment and impact analysis √ √ √ √ √ √ Cost of sales audits factoring trade-related expenditures √ √ √ √ Duty paid, duty saved surveillance and management √ √ √ √ Foreign vendors-terms of sale and administration of accounts payable √ √ √ √ Foreign customers-terms of sale and administration of accounts receivable √ √ √ Letter of Credit settlement and compliance assessment-exports √ √ √ √ Letter of Credit settlement and compliance assessment-imports √ √ √ √ Canadian duty drawback assessment and administration √ √ √ √ US duty drawback assessment and administration √ √ √ √ GST collection, remittance, reporting, and reconciliation √ √ √ √ Currency Exchange Assessment & Strategy √ √ √ Export Insurance Assessment & Strategy √ √ Business Operations: Global Sourcing Country of origin impact assessment on NAFTA/FTA eligibility √ √ √ √ FTA eligibility and documentation √ √ √ √ Tariff classification of imported products by part number √ √ √ Country of origin verification of imported products by part number √ √ √ Currency of settlement /conversion √ √ Valuation criteria √ √ √ √ Value included-freight, cash discounts, √ √ √ √ Value included-assists, tool and die, drawings, moulds √ √ √ √ Purchase order preparation and nomenclature √ √ Customs invoices required √ √ Special permits √ √ √ OGD requirements √ √ √ SIMA reporting √ √ √ DFAIT applicability √ √ √ Annex Code eligibility √ √ √ Landed cost assessment √ √ Canada/US labelling/packaging requirements √ √ √ International/global packaging requirements √ √ √ Foreign sourcing process mapping √ √ Accountability matrix – supplier, importer √ √
Accountability matrix – importer team members √ √ √ √ Business Operations: Supply Chain-Logistics US Customs advance reporting assessment (e-manifest) and process map √ √ √ Canada advance reporting assessment (e-manifest) and process map √ √ √ International markets advance reporting requirements and process map by region √ √ √ Canadian OGD reporting requirements-in transit, on arrival, post entry √ √ √ US OGD reporting requirements-in transit, on arrival, post entry √ √ √ Import documentation flow mapping with supply chain partners √ √ √ Canadian Customs broker notification-protocol/process √ √ √ US Customs broker notification-protocol/process √ √ √ Carrier bonding and accreditation √ Carrier security clearance CTPAT, CSA √ Broker security clearance CTPAT, PIP √ √ √ In bond, bonded warehouse requirements √ √ √ Supply chain compliance map √ √ √ Accountability matrix – carrier, importer, customs broker √ √ √ Business Operations: Manufacturing Product development and engineering: international technical compliance specification review √ √ Product development and engineering: international safety compliance specification review √ √ Product development and engineering: Canada and US safety compliance specification review √ √ Manufacturing process certification: Canada and US industry specifications √ √ Manufacturing process certification: International industry specifications √ Bill of materials: part number, assembly, sub-assembly: domestic and international components √ Labour, material and overhead calculations for regional value content to support FTA benefits √ √ Segregated receiving process for international imports √ Discrepancy reporting to Customs or broker for shortages/overages, undeclared items √ √ √ Return process for internationally sourced goods –defective, warranty, repair and return √ √ Packaging and containerization requirements: Canada/US √ √ √ Packaging and containerization requirements: International/global √ √ √ Plant and grounds security: compliance with C-TPAT, PIP certification √ √ √ Personnel security and access: compliance with C-TPAT, PIP certification √ √ √ Supplier security: compliance with C-TPAT, PIP certification √ Carrier security and access: compliance with C-TPAT, PIP certification √ Business Operations: Global Exporting Importer of Record determination-vendor or customer √ √ US/Canadian security and bonding arrangements √ √ √ √ Export Control and OGD assessment (DFAIT, FDA, DND, etc) √ √ √ √ Special permits, licenses, quota reporting √ √ √ Advance reporting requirements, Canada Customs, US Customs, country of destination √ √ √ Export documentation review-country of origin √ √ √ Export documentation review-country of destination √ √ √ Export documentation review-in transit considerations √ √ √ Restricted party screening and verification √ √ √ Identification of special packaging requirements for finished goods-Canada/US √ √ √
Identification of special packaging or labelling requirements for country of destination √ √ √ √ Valuation determination-related party, third party, terms of sale, value included services √ √ √ Tariff classification determination of exported goods by part or item number 6 digits √ √ √ Tariff classification determination of exported goods to 10 digits – country of destination √ √ √ √ Origin criteria determination for FTA benefits if applicable √ √ √ √ Certification of origin creation and verification, sign off by qualified officer √ √ √ √ √ √ C-TPAT review – carrier(s), Customs Broker, logistics parties, customer √ √ Export Insurance Assessment & Review √ √ Risk Management and Compliance: Customs Broker Broker-importer GAA, Power of Attorney sign off √ √ √ √ √ Customs bonding arrangements-bonds, GST letters √ √ √ √ Canadian Customs clearance, brokerage, reporting to CBSA √ √ US Customs clearance, brokerage, reporting to USBP √ √ Facilitate financial obligations of importer of record to CBSA and USBP √ √ √ Facilitate record keeping obligations of importer of record to CBSA and USBP √ √ √ Facilitate security and bonding of importer of record to CBSA and USBP √ √ √ √ Interface with importer of record’s carriers and suppliers re trade documents √ √ Interface with or representation - Other Canadian and US Government Departments √ √ Assistance with or representation- CBSA, USBP audits and compliance verification reviews √ √ √ √ √ √ √ Assistance with or representation- CBSA, USBP fines, penalties, sanctions √ √ √ √ √ √ √ Assistance with or representation-CBSA, USBP prior disclosures √ √ √ √ √ √ √ Assistance with or contractor for tariff classification of imported and exported products √ √ √ Assistance with or contractor for origin determination, √ √ √ Assistance with or contractor for certification of origin validation, creation, pursuit √ √ √ Assistance with valuation determination, method, administration √ √ √ √ Assistance with or contractor for post entry adjustments and corrections √ √ √ √ Assistance with or contractor for importer’s database with all regulatory components √ √ √ Assistance with or contractor for Canadian and US duty drawback √ √ √ √ Assistance with international security certifications: CTPAT, PIP, CSA √ √ √ √ Sourcing assessments – regulatory impact analysis, FTA applicability, duty analysis √ √ √ New market assessments- regulatory impact analysis, FTA applicability, duty analysis √ √ √ √ √ Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis √ √ √ √ Canada-US Free Zone administration and assistance to importer of record √ √ √ √ Special projects and contracts for services as directed √ √ √ √ Broker-importer liability matrix-fines, penalties √ √ √ √ √ √ Broker-importer responsibility matrix √ √ √ √ Broker- importer information flow map √ √ √ √ Risk Management and Compliance: Legal Counsel Client-Lawyer privilege protection √ √ √ √ International business expansion assessment for legal liability impacts √ √ √ √ Power of Attorney, General Agency Agreement review √ √ √ √ √ √ √ √ Counsel/represent importer of record before CBSA for fines, penalties, sanctions √ √ √ √ √ √ √ √ Counsel/represent importer of record before US Customs for fines, penalties, sanctions √ √ √ √ √ √ √ √ Counsel/represent importer of record- Other Canadian Government Departments √ √ √ √ √ √ √
Counsel/represent importer of record- Other US Government Departments √ √ √ √ √ √ Counsel/represent importer of record- CBSA audits and compliance verification reviews √ √ √ √ √ √ Counsel/represent importer of record –US Customs audits and compliance verification reviews √ √ √ √ √ √ Counsel/represent importer of record –CBSA prior disclosures √ √ √ √ √ √ Counsel/represent importer of record- US Customs prior disclosures √ √ √ √ √ √ Counsel/represent importer of record –disputes with foreign vendors for non-compliance √ √ √ √ √ Counsel/represent importer of record – disputes with foreign customers for non-compliance √ √ √ √ √ Counsel/represent importer of record- disputes with customs brokers, carriers, forwarders √ √ √ √ √ Counsel/represent importer of record-taxation disputes with CRA, IRS √ √ √ √ √ √ Risk Management and Compliance: Tax Auditor-Professional Services International business expansion assessment for taxation and financial liability impacts √ √ √ √ √ Canada/US tax audit services √ √ √ √ √ Canada/US tax preparation services √ √ √ √ √ Canada/US representation before CRA, IRS √ √ √ √ √ Valuation reviews and opinion – international sourcing, international sales √ √ √ √ Regional value content (RVC) determination for exported goods √ √ √ √ √ √ Assistance with, or contract services for GST assessments, reporting, and reconciliation √ √ Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis √ √ √ √ √ √ Sourcing assessments – regulatory and tax impact analysis √ √ √ √ √ √ New market assessments- regulatory and tax impact analysis √ √ √ √ √ √
Integrated Trade Complia d r oa B C Global and International Business: Board of Directors Oversight Direction to CEO and Executive team for enterprise risk parameters Direction to CEO and Executive team for financial investment parameters Enterprise risk assessment and macro regulatory impact analysis --international expansion Enterprise risk assessment and macro regulatory impact analysis-manufacturing reorganization Director risk assessment – international expansion International expansion-investment assessment for international expansion Board of Directors Audit committee visibility to international expansion impact Selection of external auditors, external legal counsel, external trade counsel Corporate liability insurance- trade and regulatory risk assessment Corporate director liability insurance – trade and regulatory risk assessment CEO and Executive team liability insurance –trade and regulatory risk assessment Financial Management Valuation –regulatory assessment –tax impact analysis-Canada, US, international Valuation-regulatory assessment-customs impact analysis-Canada, US, international CBSA, USBP audits and interventions Taxation model assessment and impact analysis Canadian and US corporate tax returns and oversight to auditors Risk Management and Compliance: Legal Counsel Client-Lawyer privilege protection International business expansion assessment for legal liability impacts Power of Attorney, General Agency Agreement review Counsel/represent importer of record before CBSA for fines, penalties, sanctions Counsel/represent importer of record before US Customs for fines, penalties, sanctions Counsel/represent importer of record- Other Canadian Government Departments Counsel/represent importer of record- Other US Government Departments Counsel/represent importer of record- CBSA audits and compliance verification reviews Counsel/represent importer of record –US Customs audits and compliance verification reviews
Counsel/represent importer of record –CBSA prior disclosures Counsel/represent importer of record- US Customs prior disclosures Counsel/represent importer of record-taxation disputes with CRA, IRS Risk Management and Compliance: Tax Auditor-Professional Services International business expansion assessment for taxation and financial liability impacts Canada/US tax audit services Canada/US tax preparation services Canada/US representation before CRA, IRS
ated Trade Compliance Strategy Responsibility Matrix t t en en ns m em io op at ag am el r pe an ev Te O D M e s s l l iv ia ia es es t nc nc cu d in in l ga r EO na na us us oa e Ex Le Fi Fi B B B C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
l s ia om nc de l ga t na us a Le Tr Fi C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √
Integrated Trade Complia d r oa B C International Business Development: CEO/ Executive Team Oversight International expansion-region/country regulatory assessment-impact analysis International acquisitions regulatory assessment – impact analysis International partnerships regulatory assessment-impact analysis International manufacturing –regulatory assessment-impact analysis International sourcing relationships assessment-impact analysis International sales contracts-regulatory assessment-impact analysis International sales partnerships-regulatory assessment-impact analysis International licensing and sales agreements-regulatory-impact analysis Financial Management Valuation –regulatory assessment –tax impact analysis-Canada, US, international Valuation-regulatory assessment-customs impact analysis-Canada, US, international International/global requirements/enforcement impact assessment CBSA, USBP audits and interventions Taxation model assessment and impact analysis Canadian and US corporate tax returns and oversight to auditors Valuation model assessment and impact analysis Business Operations: Manufacturing Plant and grounds security: compliance with C-TPAT, PIP certification Personnel security and access: compliance with C-TPAT, PIP certification Business Operations: Global Exporting Certification of origin creation and verification, sign off by qualified officer Risk Management and Compliance: Customs Broker Broker-importer GAA, Power of Attorney sign off Customs bonding arrangements-bonds, GST letters Facilitate security and bonding of importer of record to CBSA and USBP Assistance with or representation- CBSA, USBP audits and compliance verification reviews
Assistance with or representation- CBSA, USBP fines, penalties, sanctions Assistance with or representation-CBSA, USBP prior disclosures Broker-importer liability matrix-fines, penalties Risk Management and Compliance: Legal Counsel Client-Lawyer privilege protection International business expansion assessment for legal liability impacts Power of Attorney, General Agency Agreement review Counsel/represent importer of record before CBSA for fines, penalties, sanctions Counsel/represent importer of record before US Customs for fines, penalties, sanctions Counsel/represent importer of record- Other Canadian Government Departments Counsel/represent importer of record- Other US Government Departments Counsel/represent importer of record- CBSA audits and compliance verification reviews Counsel/represent importer of record –US Customs audits and compliance verification reviews Counsel/represent importer of record –CBSA prior disclosures Counsel/represent importer of record- US Customs prior disclosures Counsel/represent importer of record –disputes with foreign vendors for non-compliance Counsel/represent importer of record – disputes with foreign customers for non-compliance Counsel/represent importer of record- disputes with customs brokers, carriers, forwarders Counsel/represent importer of record-taxation disputes with CRA, IRS Risk Management and Compliance: Tax Auditor-Professional Services International business expansion assessment for taxation and financial liability impacts Canada/US tax audit services Canada/US tax preparation services Canada/US representation before CRA, IRS Valuation reviews and opinion – international sourcing, international sales Regional value content (RVC) determination for exported goods Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis Sourcing assessments – regulatory and tax impact analysis New market assessments- regulatory and tax impact analysis
ated Trade Compliance Strategy Responsibility Matrix t t en en ns m em io op at ag am el r pe an ev Te O D M e s s l l iv ia ia es es t nc nc cu d in in l ga r EO na na us us oa e Ex Le Fi Fi B B B C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
l s ia om nc de l ga t na us a Le Tr Fi C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
Integrated Trade Complia d r oa B C Global and International Business: Board of Directors Oversight Selection of external auditors, external legal counsel, external trade counsel International Business Development: CEO/ Executive Team Oversight International expansion-region/country regulatory assessment-impact analysis International acquisitions regulatory assessment – impact analysis International partnerships regulatory assessment-impact analysis International manufacturing –regulatory assessment-impact analysis International sourcing relationships assessment-impact analysis International sales contracts-regulatory assessment-impact analysis International sales partnerships-regulatory assessment-impact analysis International licensing and sales agreements-regulatory-impact analysis Financial Management Valuation –regulatory assessment –tax impact analysis-Canada, US, international Valuation-regulatory assessment-customs impact analysis-Canada, US, international International/global requirements/enforcement impact assessment CBSA, USBP audits and interventions CBSA, USBP fines and penalties payment Taxation model assessment and impact analysis Canadian and US corporate tax returns and oversight to auditors Valuation model assessment and impact analysis Business Operations: Manufacturing Plant and grounds security: compliance with C-TPAT, PIP certification Personnel security and access: compliance with C-TPAT, PIP certification Business Operations: Global Exporting Certification of origin creation and verification, sign off by qualified officer Risk Management and Compliance: Customs Broker
Broker-importer GAA, Power of Attorney sign off Assistance with or representation- CBSA, USBP audits and compliance verification reviews Assistance with or representation- CBSA, USBP fines, penalties, sanctions Assistance with or representation-CBSA, USBP prior disclosures Broker-importer liability matrix-fines, penalties Risk Management and Compliance: Legal Counsel Client-Lawyer privilege protection International business expansion assessment for legal liability impacts Power of Attorney, General Agency Agreement review Counsel/represent importer of record before CBSA for fines, penalties, sanctions Counsel/represent importer of record before US Customs for fines, penalties, sanctions Counsel/represent importer of record- Other Canadian Government Departments Counsel/represent importer of record- Other US Government Departments Counsel/represent importer of record- CBSA audits and compliance verification reviews Counsel/represent importer of record –US Customs audits and compliance verification reviews Counsel/represent importer of record –CBSA prior disclosures Counsel/represent importer of record- US Customs prior disclosures Counsel/represent importer of record –disputes with foreign vendors for non-compliance Counsel/represent importer of record – disputes with foreign customers for non-compliance Counsel/represent importer of record- disputes with customs brokers, carriers, forwarders Counsel/represent importer of record-taxation disputes with CRA, IRS Risk Management and Compliance: Tax Auditor-Professional Services International business expansion assessment for taxation and financial liability impacts Canada/US tax audit services Canada/US tax preparation services Canada/US representation before CRA, IRS Valuation reviews and opinion – international sourcing, international sales Regional value content (RVC) determination for exported goods Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis Sourcing assessments – regulatory and tax impact analysis New market assessments- regulatory and tax impact analysis
ated Trade Compliance Strategy Responsibility Matrix t t en en ns m em io op at ag am el r pe an ev Te O D M e s s l l iv ia ia es es t nc nc cu d in in l ga r EO na na us us oa e Ex Le Fi Fi B B B C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
l s ia om nc de l ga t na us a Le Tr Fi C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
Integrated Trade Complia d r oa B C Financial Management Impact assessment of foreign supply chain on NAFTA eligibility Regional Free Trade Agreement assessment and impact on foreign sourcing costs Low cost country/region analysis on international sourcing options CBSA, USBP audits and interventions CBSA, USBP post entry adjustments CBSA, USBP fines and penalties payment Cost of sales audits factoring trade-related expenditures Duty paid, duty saved surveillance and management Foreign vendors-terms of sale and administration of accounts payable Foreign customers-terms of sale and administration of accounts receivable Letter of Credit settlement and compliance assessment-imports Canadian duty drawback assessment and administration US duty drawback assessment and administration GST collection, remittance, reporting, and reconciliation Business Operations: Global Sourcing Country of origin impact assessment on NAFTA/FTA eligibility FTA eligibility and documentation Tariff classification of imported products by part number Country of origin verification of imported products by part number Currency of settlement /conversion Valuation criteria Value included-freight, cash discounts, Value included-assists, tool and die, drawings, moulds Purchase order preparation and nomenclature Customs invoices required Special permits OGD requirements SIMA reporting
DFAIT applicability Annex Code eligibility Landed cost assessment Canada/US labelling/packaging requirements International/global packaging requirements Foreign sourcing process mapping Accountability matrix – supplier, importer Accountability matrix – importer team members Business Operations: Supply Chain-Logistics US Customs advance reporting assessment (e-manifest) and process map Canada advance reporting assessment (e-manifest) and process map International markets advance reporting requirements and process map by region Canadian OGD reporting requirements-in transit, on arrival, post entry US OGD reporting requirements-in transit, on arrival, post entry Import documentation flow mapping with supply chain partners Canadian Customs broker notification-protocol/process US Customs broker notification-protocol/process Carrier bonding and accreditation Carrier security clearance CTPAT, CSA Broker security clearance CTPAT, PIP In bond, bonded warehouse requirements Supply chain compliance map Accountability matrix – carrier, importer, customs broker Business Operations: Manufacturing Product development and engineering: international technical compliance specification review Product development and engineering: international safety compliance specification review Product development and engineering: Canada and US safety compliance specification review Manufacturing process certification: Canada and US industry specifications Manufacturing process certification: International industry specifications Bill of materials: part number, assembly, sub-assembly: domestic and international components Labour, material and overhead calculations for regional value content to support FTA benefits Segregated receiving process for international imports Discrepancy reporting to Customs or broker for shortages/overages, undeclared items Return process for internationally sourced goods –defective, warranty, repair and return Packaging and containerization requirements: Canada/US Packaging and containerization requirements: International/global Plant and grounds security: compliance with C-TPAT, PIP certification
Personnel security and access: compliance with C-TPAT, PIP certification Supplier security: compliance with C-TPAT, PIP certification Carrier security and access: compliance with C-TPAT, PIP certification Business Operations: Global Exporting Importer of Record determination-vendor or customer US/Canadian security and bonding arrangements Export Control and OGD assessment (DFAIT, FDA, DND, etc) Special permits, licenses, quota reporting Advance reporting requirements, Canada Customs, US Customs, country of destination Export documentation review-country of origin Export documentation review-country of destination Export documentation review-in transit considerations Restricted party screening and verification Identification of special packaging requirements for finished goods-Canada/US Identification of special packaging or labelling requirements for country of destination Valuation determination-related party, third party, terms of sale, value included services Tariff classification determination of exported goods by part or item number 6 digits Tariff classification determination of exported goods to 10 digits – country of destination Origin criteria determination for FTA benefits if applicable Certification of origin creation and verification, sign off by qualified officer Export Insurance Assessment & Review Risk Management and Compliance: Customs Broker Broker-importer GAA, Power of Attorney sign off Canadian Customs clearance, brokerage, reporting to CBSA US Customs clearance, brokerage, reporting to USBP Facilitate financial obligations of importer of record to CBSA and USBP Facilitate record keeping obligations of importer of record to CBSA and USBP Facilitate security and bonding of importer of record to CBSA and USBP Interface with importer of record’s carriers and suppliers re trade documents Interface with or representation - Other Canadian and US Government Departments Assistance with or representation- CBSA, USBP audits and compliance verification reviews Assistance with or representation- CBSA, USBP fines, penalties, sanctions Assistance with or representation-CBSA, USBP prior disclosures Assistance with or contractor for tariff classification of imported and exported products Assistance with or contractor for origin determination, Assistance with or contractor for certification of origin validation, creation, pursuit Assistance with valuation determination, method, administration
Assistance with or contractor for post entry adjustments and corrections Assistance with or contractor for importer’s database with all regulatory components Assistance with or contractor for Canadian and US duty drawback Assistance with international security certifications: CTPAT, PIP, CSA Sourcing assessments – regulatory impact analysis, FTA applicability, duty analysis Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis Canada-US Free Zone administration and assistance to importer of record Special projects and contracts for services as directed Broker-importer liability matrix-fines, penalties Broker-importer responsibility matrix Broker- importer information flow map Risk Management and Compliance: Legal Counsel Power of Attorney, General Agency Agreement review Counsel/represent importer of record before CBSA for fines, penalties, sanctions Counsel/represent importer of record before US Customs for fines, penalties, sanctions Counsel/represent importer of record- Other Canadian Government Departments
ated Trade Compliance Strategy Responsibility Matrix t t en en ns m em io op at ag am el r pe an ev Te O D M e s s l l iv ia ia es es t nc nc cu d in in l ga r EO na na us us oa e Ex Le Fi Fi B B B C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
l s ia om nc de l ga t na us a Le Tr Fi C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
Integrated Trade Complia d r oa B C Global and International Business: Board of Directors Oversight Enterprise risk assessment and macro regulatory impact analysis --international expansion International expansion-investment assessment for international expansion Board of Directors Audit committee visibility to international expansion impact Selection of external auditors, external legal counsel, external trade counsel Corporate liability insurance- trade and regulatory risk assessment Corporate director liability insurance – trade and regulatory risk assessment CEO and Executive team liability insurance –trade and regulatory risk assessment International Business Development: CEO/ Executive Team Oversight International expansion-region/country regulatory assessment-impact analysis International acquisitions regulatory assessment – impact analysis International partnerships regulatory assessment-impact analysis International manufacturing –regulatory assessment-impact analysis International sourcing relationships assessment-impact analysis International sales contracts-regulatory assessment-impact analysis International sales partnerships-regulatory assessment-impact analysis International licensing and sales agreements-regulatory-impact analysis Financial Management Corporate international trade compliance checklist Valuation –regulatory assessment –tax impact analysis-Canada, US, international Valuation-regulatory assessment-customs impact analysis-Canada, US, international Impact assessment of foreign supply chain on NAFTA eligibility Regional Free Trade Agreement assessment and impact on foreign sourcing costs Regional Free Trade Agreement assessment and impact on foreign sales costs Regional FTA risk burden assessment-Canada, US, international Low cost country/region analysis on international sourcing options Free Trade Zone analysis-international/global opportunity assessment Free Trade Zone analysis- US, Canada opportunity assessment
Canada/US OGD requirements/enforcement impact assessment International/global requirements/enforcement impact assessment Canada/US Permit, license, quota assessments International/global permit, license, quota assessments Canada/US restricted goods assessment International/global restricted goods assessment Canada/US restricted parties screening International/global restricted parties screening CBSA-US Bonds, GST Letter, Account Security CBSA, USBP financial settlement duties and taxes CBSA, USBP audits and interventions CBSA, USBP post entry adjustments CBSA, USBP fines and penalties payment Taxation model assessment and impact analysis Canadian and US corporate tax returns and oversight to auditors Valuation model assessment and impact analysis Cost of sales audits factoring trade-related expenditures Duty paid, duty saved surveillance and management Foreign vendors-terms of sale and administration of accounts payable Foreign customers-terms of sale and administration of accounts receivable Letter of Credit settlement and compliance assessment-exports Letter of Credit settlement and compliance assessment-imports Canadian duty drawback assessment and administration US duty drawback assessment and administration GST collection, remittance, reporting, and reconciliation Currency Exchange Assessment & Strategy Export Insurance Assessment & Strategy Business Operations: Global Sourcing Country of origin impact assessment on NAFTA/FTA eligibility FTA eligibility and documentation Currency of settlement /conversion Valuation criteria Value included-freight, cash discounts, Value included-assists, tool and die, drawings, moulds Landed cost assessment Foreign sourcing process mapping Accountability matrix – supplier, importer
Accountability matrix – importer team members Business Operations: Manufacturing Labour, material and overhead calculations for regional value content to support FTA benefits Discrepancy reporting to Customs or broker for shortages/overages, undeclared items Business Operations: Global Exporting Importer of Record determination-vendor or customer US/Canadian security and bonding arrangements Export Control and OGD assessment (DFAIT, FDA, DND, etc) Identification of special packaging or labelling requirements for country of destination Tariff classification determination of exported goods to 10 digits – country of destination Origin criteria determination for FTA benefits if applicable Certification of origin creation and verification, sign off by qualified officer Export Insurance Assessment & Review Risk Management and Compliance: Customs Broker Customs bonding arrangements-bonds, GST letters Facilitate financial obligations of importer of record to CBSA and USBP Facilitate record keeping obligations of importer of record to CBSA and USBP Facilitate security and bonding of importer of record to CBSA and USBP Assistance with or representation- CBSA, USBP audits and compliance verification reviews Assistance with or representation- CBSA, USBP fines, penalties, sanctions Assistance with or representation-CBSA, USBP prior disclosures Assistance with valuation determination, method, administration Assistance with or contractor for post entry adjustments and corrections Assistance with or contractor for Canadian and US duty drawback Assistance with international security certifications: CTPAT, PIP, CSA New market assessments- regulatory impact analysis, FTA applicability, duty analysis Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis Canada-US Free Zone administration and assistance to importer of record Special projects and contracts for services as directed Broker-importer liability matrix-fines, penalties Broker-importer responsibility matrix Broker- importer information flow map Risk Management and Compliance: Legal Counsel Power of Attorney, General Agency Agreement review Counsel/represent importer of record before CBSA for fines, penalties, sanctions Counsel/represent importer of record before US Customs for fines, penalties, sanctions
Counsel/represent importer of record- Other US Government Departments Counsel/represent importer of record- CBSA audits and compliance verification reviews Counsel/represent importer of record –US Customs audits and compliance verification reviews Counsel/represent importer of record –CBSA prior disclosures Counsel/represent importer of record- US Customs prior disclosures Counsel/represent importer of record –disputes with foreign vendors for non-compliance Counsel/represent importer of record – disputes with foreign customers for non-compliance Counsel/represent importer of record- disputes with customs brokers, carriers, forwarders Counsel/represent importer of record-taxation disputes with CRA, IRS Risk Management and Compliance: Tax Auditor-Professional Services International business expansion assessment for taxation and financial liability impacts Canada/US tax audit services Canada/US tax preparation services Canada/US representation before CRA, IRS Valuation reviews and opinion – international sourcing, international sales Regional value content (RVC) determination for exported goods Assistance with, or contract services for GST assessments, reporting, and reconciliation Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis Sourcing assessments – regulatory and tax impact analysis New market assessments- regulatory and tax impact analysis
ated Trade Compliance Strategy Responsibility Matrix t t en en ns m em io op at ag am el r pe an ev Te O D M e s s l l iv ia ia es es t nc nc cu d in in l ga r EO na na us us oa e Ex Le Fi Fi B B B C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
l s ia om nc de l ga t na us a Le Tr Fi C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
Integrated Trade Complia d r oa B C Global and International Business: Board of Directors Oversight Enterprise risk assessment and macro regulatory impact analysis --international expansion International expansion-investment assessment for international expansion Board of Directors Audit committee visibility to international expansion impact Financial Management Regional Free Trade Agreement assessment and impact on foreign sales costs Free Trade Zone analysis-international/global opportunity assessment Free Trade Zone analysis- US, Canada opportunity assessment Foreign customers-terms of sale and administration of accounts receivable Letter of Credit settlement and compliance assessment-exports Export Insurance Assessment & Strategy Risk Management and Compliance: Customs Broker New market assessments- regulatory impact analysis, FTA applicability, duty analysis
B √ √ √ oa r d C EO Ex e cu t iv e Te am B us in es s O √ pe r at Fi io na ns nc ia l M √ √ √ √ √ √ √ √ √ √ an ag B em us en in t es s D √ √ √ √ √ √ √ √ √ √ ev ated Trade Compliance Strategy Responsibility Matrix el op m en t Le √ √ ga l Fi na nc ia l
Le ga l Fi na √ √ nc ia l Tr a √ √ √ √ √ √ de C us t √ √ √ √ √ √ om s
Integrated Trade Complia d r oa B C Global and International Business: Board of Directors Oversight Enterprise risk assessment and macro regulatory impact analysis --international expansion Director risk assessment – international expansion Corporate liability insurance- trade and regulatory risk assessment Corporate director liability insurance – trade and regulatory risk assessment CEO and Executive team liability insurance –trade and regulatory risk assessment International Business Development: CEO/ Executive Team Oversight International expansion-region/country regulatory assessment-impact analysis International acquisitions regulatory assessment – impact analysis International partnerships regulatory assessment-impact analysis International manufacturing –regulatory assessment-impact analysis International sales contracts-regulatory assessment-impact analysis International sales partnerships-regulatory assessment-impact analysis International licensing and sales agreements-regulatory-impact analysis Financial Management Canada/US OGD requirements/enforcement impact assessment International/global requirements/enforcement impact assessment CBSA, USBP fines and penalties payment Risk Management and Compliance: Customs Broker Assistance with or representation- CBSA, USBP audits and compliance verification reviews Assistance with or representation- CBSA, USBP fines, penalties, sanctions Assistance with or representation-CBSA, USBP prior disclosures New market assessments- regulatory impact analysis, FTA applicability, duty analysis Risk Management and Compliance: Legal Counsel Client-Lawyer privilege protection International business expansion assessment for legal liability impacts
Power of Attorney, General Agency Agreement review Counsel/represent importer of record before CBSA for fines, penalties, sanctions Counsel/represent importer of record before US Customs for fines, penalties, sanctions Counsel/represent importer of record- Other Canadian Government Departments
ated Trade Compliance Strategy Responsibility Matrix t t en en ns m em io op at ag am el r pe an ev Te O D M e s s l l iv ia ia es es t nc nc cu d in in l ga r EO na na us us oa e Ex Le Fi Fi B B B C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
l s ia om nc de l ga t na us a Le Tr Fi C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √
Integrated Trade Complia d r oa B C Global and International Business: Board of Directors Oversight Enterprise risk assessment and macro regulatory impact analysis --international expansion International expansion-investment assessment for international expansion International Business Development: CEO/ Executive Team Oversight International expansion-region/country regulatory assessment-impact analysis International acquisitions regulatory assessment – impact analysis International partnerships regulatory assessment-impact analysis International manufacturing –regulatory assessment-impact analysis International sales contracts-regulatory assessment-impact analysis International sales partnerships-regulatory assessment-impact analysis International licensing and sales agreements-regulatory-impact analysis Financial Management Valuation –regulatory assessment –tax impact analysis-Canada, US, international Taxation model assessment and impact analysis Canadian and US corporate tax returns and oversight to auditors Valuation model assessment and impact analysis GST collection, remittance, reporting, and reconciliation Currency Exchange Assessment & Strategy Risk Management and Compliance: Tax Auditor-Professional Services International business expansion assessment for taxation and financial liability impacts Canada/US tax audit services Canada/US tax preparation services Canada/US representation before CRA, IRS Valuation reviews and opinion – international sourcing, international sales Regional value content (RVC) determination for exported goods Assistance with, or contract services for GST assessments, reporting, and reconciliation Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis
Sourcing assessments – regulatory and tax impact analysis New market assessments- regulatory and tax impact analysis
ated Trade Compliance Strategy Responsibility Matrix t t en en ns m em io op at ag am el r pe an ev Te O D M e s s l l iv ia ia es es t nc nc cu d in in l ga r EO na na us us oa e Ex Le Fi Fi B B B C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √
l s ia om nc de l ga t na us a Le Tr Fi C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √
Integrated Trade Complia d r oa B C Global and International Business: Board of Directors Oversight Enterprise risk assessment and macro regulatory impact analysis --international expansion Corporate liability insurance- trade and regulatory risk assessment Corporate director liability insurance – trade and regulatory risk assessment CEO and Executive team liability insurance –trade and regulatory risk assessment International Business Development: CEO/ Executive Team Oversight International expansion-region/country regulatory assessment-impact analysis International acquisitions regulatory assessment – impact analysis International partnerships regulatory assessment-impact analysis International manufacturing –regulatory assessment-impact analysis International sourcing relationships assessment-impact analysis International sales contracts-regulatory assessment-impact analysis International sales partnerships-regulatory assessment-impact analysis International licensing and sales agreements-regulatory-impact analysis Financial Management Corporate international trade compliance checklist Impact assessment of foreign supply chain on NAFTA eligibility Regional Free Trade Agreement assessment and impact on foreign sourcing costs Regional Free Trade Agreement assessment and impact on foreign sales costs Regional FTA risk burden assessment-Canada, US, international Low cost country/region analysis on international sourcing options Free Trade Zone analysis-international/global opportunity assessment Free Trade Zone analysis- US, Canada opportunity assessment Canada/US OGD requirements/enforcement impact assessment International/global requirements/enforcement impact assessment Canada/US Permit, license, quota assessments International/global permit, license, quota assessments Canada/US restricted goods assessment
Canada/US restricted parties screening International/global restricted parties screening CBSA-US Bonds, GST Letter, Account Security CBSA, USBP financial settlement duties and taxes CBSA, USBP audits and interventions CBSA, USBP post entry adjustments Valuation model assessment and impact analysis Cost of sales audits factoring trade-related expenditures Duty paid, duty saved surveillance and management Foreign vendors-terms of sale and administration of accounts payable Letter of Credit settlement and compliance assessment-exports Letter of Credit settlement and compliance assessment-imports Canadian duty drawback assessment and administration US duty drawback assessment and administration Currency Exchange Assessment & Strategy Business Operations: Global Sourcing Country of origin impact assessment on NAFTA/FTA eligibility FTA eligibility and documentation Tariff classification of imported products by part number Country of origin verification of imported products by part number Valuation criteria Value included-freight, cash discounts, Value included-assists, tool and die, drawings, moulds Special permits OGD requirements SIMA reporting DFAIT applicability Annex Code eligibility Canada/US labelling/packaging requirements International/global packaging requirements Accountability matrix – importer team members Business Operations: Supply Chain-Logistics US Customs advance reporting assessment (e-manifest) and process map Canada advance reporting assessment (e-manifest) and process map International markets advance reporting requirements and process map by region Canadian OGD reporting requirements-in transit, on arrival, post entry
US OGD reporting requirements-in transit, on arrival, post entry Import documentation flow mapping with supply chain partners Canadian Customs broker notification-protocol/process US Customs broker notification-protocol/process Broker security clearance CTPAT, PIP In bond, bonded warehouse requirements Supply chain compliance map Accountability matrix – carrier, importer, customs broker Business Operations: Manufacturing Product development and engineering: international technical compliance specification review Product development and engineering: international safety compliance specification review Product development and engineering: Canada and US safety compliance specification review Manufacturing process certification: Canada and US industry specifications Packaging and containerization requirements: Canada/US Packaging and containerization requirements: International/global Business Operations: Global Exporting US/Canadian security and bonding arrangements Export Control and OGD assessment (DFAIT, FDA, DND, etc) Special permits, licenses, quota reporting Advance reporting requirements, Canada Customs, US Customs, country of destination Export documentation review-country of origin Export documentation review-country of destination Export documentation review-in transit considerations Restricted party screening and verification Identification of special packaging requirements for finished goods-Canada/US Identification of special packaging or labelling requirements for country of destination Valuation determination-related party, third party, terms of sale, value included services Tariff classification determination of exported goods by part or item number 6 digits Tariff classification determination of exported goods to 10 digits – country of destination Origin criteria determination for FTA benefits if applicable Certification of origin creation and verification, sign off by qualified officer Risk Management and Compliance: Customs Broker Broker-importer GAA, Power of Attorney sign off Customs bonding arrangements-bonds, GST letters Assistance with or representation- CBSA, USBP audits and compliance verification reviews Assistance with or representation- CBSA, USBP fines, penalties, sanctions
Assistance with or representation-CBSA, USBP prior disclosures Assistance with or contractor for tariff classification of imported and exported products Assistance with or contractor for origin determination, Assistance with or contractor for certification of origin validation, creation, pursuit Assistance with valuation determination, method, administration Assistance with or contractor for post entry adjustments and corrections Assistance with or contractor for importer’s database with all regulatory components Assistance with or contractor for Canadian and US duty drawback Assistance with international security certifications: CTPAT, PIP, CSA Sourcing assessments – regulatory impact analysis, FTA applicability, duty analysis New market assessments- regulatory impact analysis, FTA applicability, duty analysis Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis Canada-US Free Zone administration and assistance to importer of record Special projects and contracts for services as directed Broker-importer liability matrix-fines, penalties Broker-importer responsibility matrix Broker- importer information flow map Risk Management and Compliance: Legal Counsel Power of Attorney, General Agency Agreement review Counsel/represent importer of record before CBSA for fines, penalties, sanctions Counsel/represent importer of record before US Customs for fines, penalties, sanctions Counsel/represent importer of record- Other Canadian Government Departments Counsel/represent importer of record- Other US Government Departments Counsel/represent importer of record- CBSA audits and compliance verification reviews Counsel/represent importer of record –US Customs audits and compliance verification reviews Counsel/represent importer of record –CBSA prior disclosures Counsel/represent importer of record- US Customs prior disclosures Counsel/represent importer of record –disputes with foreign vendors for non-compliance Counsel/represent importer of record – disputes with foreign customers for non-compliance Counsel/represent importer of record- disputes with customs brokers, carriers, forwarders Counsel/represent importer of record-taxation disputes with CRA, IRS Risk Management and Compliance: Tax Auditor-Professional Services Regional value content (RVC) determination for exported goods Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis Sourcing assessments – regulatory and tax impact analysis New market assessments- regulatory and tax impact analysis
ated Trade Compliance Strategy Responsibility Matrix t t en en ns m em io op at ag am el r pe an ev Te O D M e s s l l iv ia ia es es t nc nc cu d in in l ga r EO na na us us oa e Ex Le Fi Fi B B B C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
l s ia om nc de l ga t na us a Le Tr Fi C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
Integrated Trade Complia d r oa B C Global and International Business: Board of Directors Oversight Enterprise risk assessment and macro regulatory impact analysis --international expansion Corporate liability insurance- trade and regulatory risk assessment Corporate director liability insurance – trade and regulatory risk assessment CEO and Executive team liability insurance –trade and regulatory risk assessment International Business Development: CEO/ Executive Team Oversight International expansion-region/country regulatory assessment-impact analysis International acquisitions regulatory assessment – impact analysis International partnerships regulatory assessment-impact analysis International manufacturing –regulatory assessment-impact analysis International sourcing relationships assessment-impact analysis International sales contracts-regulatory assessment-impact analysis International sales partnerships-regulatory assessment-impact analysis International licensing and sales agreements-regulatory-impact analysis Financial Management Corporate international trade compliance checklist Valuation-regulatory assessment-customs impact analysis-Canada, US, international Impact assessment of foreign supply chain on NAFTA eligibility Regional Free Trade Agreement assessment and impact on foreign sourcing costs Regional Free Trade Agreement assessment and impact on foreign sales costs Regional FTA risk burden assessment-Canada, US, international Low cost country/region analysis on international sourcing options Free Trade Zone analysis-international/global opportunity assessment Free Trade Zone analysis- US, Canada opportunity assessment Canada/US OGD requirements/enforcement impact assessment International/global requirements/enforcement impact assessment Canada/US Permit, license, quota assessments International/global permit, license, quota assessments
Canada/US restricted goods assessment Canada/US restricted parties screening International/global restricted parties screening CBSA-US Bonds, GST Letter, Account Security CBSA, USBP financial settlement duties and taxes CBSA, USBP audits and interventions CBSA, USBP post entry adjustments Valuation model assessment and impact analysis Cost of sales audits factoring trade-related expenditures Duty paid, duty saved surveillance and management Foreign vendors-terms of sale and administration of accounts payable Letter of Credit settlement and compliance assessment-exports Letter of Credit settlement and compliance assessment-imports Canadian duty drawback assessment and administration US duty drawback assessment and administration GST collection, remittance, reporting, and reconciliation Business Operations: Global Sourcing Country of origin impact assessment on NAFTA/FTA eligibility FTA eligibility and documentation Tariff classification of imported products by part number Country of origin verification of imported products by part number Valuation criteria Value included-freight, cash discounts, Value included-assists, tool and die, drawings, moulds Purchase order preparation and nomenclature Customs invoices required Special permits OGD requirements SIMA reporting DFAIT applicability Annex Code eligibility Canada/US labelling/packaging requirements International/global packaging requirements Accountability matrix – importer team members Business Operations: Supply Chain-Logistics US Customs advance reporting assessment (e-manifest) and process map
Canada advance reporting assessment (e-manifest) and process map International markets advance reporting requirements and process map by region Canadian OGD reporting requirements-in transit, on arrival, post entry US OGD reporting requirements-in transit, on arrival, post entry Import documentation flow mapping with supply chain partners Canadian Customs broker notification-protocol/process US Customs broker notification-protocol/process Broker security clearance CTPAT, PIP In bond, bonded warehouse requirements Supply chain compliance map Accountability matrix – carrier, importer, customs broker Business Operations: Manufacturing Discrepancy reporting to Customs or broker for shortages/overages, undeclared items Return process for internationally sourced goods –defective, warranty, repair and return Packaging and containerization requirements: Canada/US Packaging and containerization requirements: International/global Business Operations: Global Exporting US/Canadian security and bonding arrangements Export Control and OGD assessment (DFAIT, FDA, DND, etc) Special permits, licenses, quota reporting Advance reporting requirements, Canada Customs, US Customs, country of destination Export documentation review-country of origin Export documentation review-country of destination Export documentation review-in transit considerations Restricted party screening and verification Identification of special packaging requirements for finished goods-Canada/US Identification of special packaging or labelling requirements for country of destination Valuation determination-related party, third party, terms of sale, value included services Tariff classification determination of exported goods by part or item number 6 digits Tariff classification determination of exported goods to 10 digits – country of destination Origin criteria determination for FTA benefits if applicable Certification of origin creation and verification, sign off by qualified officer Risk Management and Compliance: Customs Broker Broker-importer GAA, Power of Attorney sign off Customs bonding arrangements-bonds, GST letters Canadian Customs clearance, brokerage, reporting to CBSA
US Customs clearance, brokerage, reporting to USBP Facilitate financial obligations of importer of record to CBSA and USBP Facilitate record keeping obligations of importer of record to CBSA and USBP Facilitate security and bonding of importer of record to CBSA and USBP Interface with importer of record’s carriers and suppliers re trade documents Interface with or representation - Other Canadian and US Government Departments Assistance with or representation- CBSA, USBP audits and compliance verification reviews Assistance with or representation- CBSA, USBP fines, penalties, sanctions Assistance with or representation-CBSA, USBP prior disclosures Assistance with or contractor for tariff classification of imported and exported products Assistance with or contractor for origin determination, Assistance with or contractor for certification of origin validation, creation, pursuit Assistance with valuation determination, method, administration Assistance with or contractor for post entry adjustments and corrections Assistance with or contractor for importer’s database with all regulatory components Assistance with or contractor for Canadian and US duty drawback Assistance with international security certifications: CTPAT, PIP, CSA Sourcing assessments – regulatory impact analysis, FTA applicability, duty analysis New market assessments- regulatory impact analysis, FTA applicability, duty analysis Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis Canada-US Free Zone administration and assistance to importer of record Special projects and contracts for services as directed Broker-importer liability matrix-fines, penalties Broker-importer responsibility matrix Broker- importer information flow map Risk Management and Compliance: Legal Counsel Power of Attorney, General Agency Agreement review Counsel/represent importer of record before CBSA for fines, penalties, sanctions Counsel/represent importer of record before US Customs for fines, penalties, sanctions Counsel/represent importer of record- Other Canadian Government Departments Counsel/represent importer of record- Other US Government Departments Counsel/represent importer of record- CBSA audits and compliance verification reviews Counsel/represent importer of record –US Customs audits and compliance verification reviews Counsel/represent importer of record –CBSA prior disclosures Counsel/represent importer of record- US Customs prior disclosures Counsel/represent importer of record –disputes with foreign vendors for non-compliance Counsel/represent importer of record – disputes with foreign customers for non-compliance
Counsel/represent importer of record- disputes with customs brokers, carriers, forwarders Counsel/represent importer of record-taxation disputes with CRA, IRS Risk Management and Compliance: Tax Auditor-Professional Services Regional value content (RVC) determination for exported goods Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis Sourcing assessments – regulatory and tax impact analysis New market assessments- regulatory and tax impact analysis
ated Trade Compliance Strategy Responsibility Matrix t t en en ns m em io op at ag am el r pe an ev Te O D M e s s l l iv ia ia es es t nc nc cu d in in l ga r EO na na us us oa e Ex Le Fi Fi B B B C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
l s ia om nc de l ga t na us a Le Tr Fi C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √

More Related Content

PPT
Risk identification
bymurukkada
 
PPTX
Risk management
byAbhi Kalyan
 
ODP
Project life cycle
byJennifer Banzon
 
PDF
paytm
bysuryaprakash tiwari
 
PPT
Corporate Compliance Management
byPavan Kumar Vijay
 
PPTX
Effective project management skills
byCharles Cotter, PhD
 
PDF
The Accounts Payable Process
byOliviaSmith160
 
PPTX
Open Banking - The Digital Transformation Opportunity in Disguise
byWSO2
 
Risk identification
bymurukkada
 
Risk management
byAbhi Kalyan
 
Project life cycle
byJennifer Banzon
 
paytm
bysuryaprakash tiwari
 
Corporate Compliance Management
byPavan Kumar Vijay
 
Effective project management skills
byCharles Cotter, PhD
 
The Accounts Payable Process
byOliviaSmith160
 
Open Banking - The Digital Transformation Opportunity in Disguise
byWSO2
 

What's hot

PPTX
Resource Scheduling
byNicola2903
 
PDF
Enterprise Risk Management.pdf
bySelf Employed
 
PPTX
Prince2 explained in 30mins
byILX Group
 
PPTX
2. project initiation
byMad Jutt
 
PDF
Soft skills in project management
byPM Experts
 
PPTX
Project management and project life cycle
byInstitute of Rural Management
 
PPT
Project management structures
byAswin prakash i , Xantus Technologies
 
PPTX
Guide for RAID Management
byshrud01
 
PPT
Quickbooks Simple Start Presentation
byFresh Arts
 
PPT
Final Project Closing
bymegat zainurul anuar
 
PDF
Revolut Deep Dive
byFintech Fraternity
 
PPSX
Fintech Belgium Summit 2017 - Innovation Impact - Break - Revolut by Maxime B...
byFinTech Belgium
 
PDF
White Label Payments Platform
bySlava Ivashkin
 
PPTX
Different project management methodologies
byAswin prakash i , Xantus Technologies
 
DOC
Tally project
byPiya Nanwani
 
PPTX
Project planning
byDipnarayan Thakur
 
POT
Model Template Presentation PowerPoint
byHoai Nam NGUYEN
 
PPTX
Mechanism for whistle blowing
bySrinivas Methuku
 
PPT
Project Management and Process
byMuhammad Rehman
 
PPTX
Bond Market In Pakistan
byAbubakar Ali Toor
 
Resource Scheduling
byNicola2903
 
Enterprise Risk Management.pdf
bySelf Employed
 
Prince2 explained in 30mins
byILX Group
 
2. project initiation
byMad Jutt
 
Soft skills in project management
byPM Experts
 
Project management and project life cycle
byInstitute of Rural Management
 
Project management structures
byAswin prakash i , Xantus Technologies
 
Guide for RAID Management
byshrud01
 
Quickbooks Simple Start Presentation
byFresh Arts
 
Final Project Closing
bymegat zainurul anuar
 
Revolut Deep Dive
byFintech Fraternity
 
Fintech Belgium Summit 2017 - Innovation Impact - Break - Revolut by Maxime B...
byFinTech Belgium
 
White Label Payments Platform
bySlava Ivashkin
 
Different project management methodologies
byAswin prakash i , Xantus Technologies
 
Tally project
byPiya Nanwani
 
Project planning
byDipnarayan Thakur
 
Model Template Presentation PowerPoint
byHoai Nam NGUYEN
 
Mechanism for whistle blowing
bySrinivas Methuku
 
Project Management and Process
byMuhammad Rehman
 
Bond Market In Pakistan
byAbubakar Ali Toor
 

Viewers also liked

PPS
Casa engl
byIBS Schreiber GmbH
 
PDF
07 Ace 2010 Aras Innovator For Quality Systems
byProdeos
 
PPT
Corporate Compliance Management
byPavan Kumar Vijay
 
PPT
Shareholders agreement
byAltacit Global
 
PPTX
3. Managing compliance from bid through execution - Noridian Healthcare
byVisibleThread
 
PPT
Integrated Trade Compliance Strategy Presentation October 2010
byGHY International
 
PPT
Corporate Compliance Management (CCM) : A Systematic Approach
byPavan Kumar Vijay
 
PDF
APMP Foundation Certification Session 2 - Proposal Planning
byAbhijit Majumdar CP.APMP
 
PDF
the enigma of Loyalty...
byMPag
 
XLS
Ram template
byArvind Pratap Singh
 
PPTX
IAPPM Project Management model
byIAPPM, International Association of Project & Program Management
 
PPT
Shareholders' Agreements - An Overview of the Basics
byBart Greenberg
 
PPTX
Risk Assessment: Creating a Risk Matrix
byEtQ, Inc.
 
PDF
The real workplace trends to steal from tech
byJLL
 
PDF
Profiling for SAP - Compliance Management, Access Control and Segregation of ...
byTransWare AG
 
PDF
Segregation of Duties Solutions
byAhmed Abdul Hamed
 
PPT
Segregation of duties in SAP @ ISACA Pune presentation on 18.4.2015
byCA CISA Jayjit Biswas
 
PPT
Managing Matrix Organization
byinformusa
 
PPTX
Matrix organization
bykoshicatamang
 
PPTX
Lean project management
byJohn Bun
 
Casa engl
byIBS Schreiber GmbH
 
07 Ace 2010 Aras Innovator For Quality Systems
byProdeos
 
Corporate Compliance Management
byPavan Kumar Vijay
 
Shareholders agreement
byAltacit Global
 
3. Managing compliance from bid through execution - Noridian Healthcare
byVisibleThread
 
Integrated Trade Compliance Strategy Presentation October 2010
byGHY International
 
Corporate Compliance Management (CCM) : A Systematic Approach
byPavan Kumar Vijay
 
APMP Foundation Certification Session 2 - Proposal Planning
byAbhijit Majumdar CP.APMP
 
the enigma of Loyalty...
byMPag
 
Ram template
byArvind Pratap Singh
 
IAPPM Project Management model
byIAPPM, International Association of Project & Program Management
 
Shareholders' Agreements - An Overview of the Basics
byBart Greenberg
 
Risk Assessment: Creating a Risk Matrix
byEtQ, Inc.
 
The real workplace trends to steal from tech
byJLL
 
Profiling for SAP - Compliance Management, Access Control and Segregation of ...
byTransWare AG
 
Segregation of Duties Solutions
byAhmed Abdul Hamed
 
Segregation of duties in SAP @ ISACA Pune presentation on 18.4.2015
byCA CISA Jayjit Biswas
 
Managing Matrix Organization
byinformusa
 
Matrix organization
bykoshicatamang
 
Lean project management
byJohn Bun
 

Similar to International Trade Compliance Strategy Responsibility Matrix

PPTX
Wetland Mapping & Conservation Efforts in the Fort Nelson area
byfnfnlands
 
PDF
art of presentation Map of Jamies Yam
byJamies Yam
 
PDF
High stakes world of Mobile Payments
bytxtNation
 
PDF
High stakes-world-of-mobile-payments-infographic
byTyson Hackwood
 
PDF
Bas03 seminar
by70N_Magdalena
 
PDF
Exchange2010_HubTransportExtensibility
bySelva G Kumar
 
PDF
VMware vCloud Director and Nexus 1000V / Workload Mobility
bySal Lopez
 
PDF
Seattle Magazine 2012 Media Kit
byjkueber
 
PDF
2007 IndiaMART Product Sales Brochure
byArun Tyagi
 
PDF
5
bystinebjar
 
PDF
J&A Job Search Process
bycrisjanzen
 
PDF
Issues for metabolomics and
byDuncan Hull
 
PDF
Timeline 1
byguestf3084246
 
PDF
Personal Branding for Corporate Success
byAndrew Chow ✯ Keynote Speaker ✯
 
PDF
Spiral Of Knowledge - 1965
byHolisticMeta (Self Employed, Part Time)
 
PPTX
Social Media Branding by Dawn Jensen
byDawn Raquel Jensen, EMBA
 
PDF
Global Crop Calendar
byAbrar Ahmed
 
PPT
Intimacy Web
byRoger Jay Schroeder
 
PDF
2012 Graphics Portfolio
byjrburke
 
PPT
Housing Exclusion of the Elderly in Slovenia
byFEANTSA
 
Wetland Mapping & Conservation Efforts in the Fort Nelson area
byfnfnlands
 
art of presentation Map of Jamies Yam
byJamies Yam
 
High stakes world of Mobile Payments
bytxtNation
 
High stakes-world-of-mobile-payments-infographic
byTyson Hackwood
 
Bas03 seminar
by70N_Magdalena
 
Exchange2010_HubTransportExtensibility
bySelva G Kumar
 
VMware vCloud Director and Nexus 1000V / Workload Mobility
bySal Lopez
 
Seattle Magazine 2012 Media Kit
byjkueber
 
2007 IndiaMART Product Sales Brochure
byArun Tyagi
 
5
bystinebjar
 
J&A Job Search Process
bycrisjanzen
 
Issues for metabolomics and
byDuncan Hull
 
Timeline 1
byguestf3084246
 
Personal Branding for Corporate Success
byAndrew Chow ✯ Keynote Speaker ✯
 
Spiral Of Knowledge - 1965
byHolisticMeta (Self Employed, Part Time)
 
Social Media Branding by Dawn Jensen
byDawn Raquel Jensen, EMBA
 
Global Crop Calendar
byAbrar Ahmed
 
Intimacy Web
byRoger Jay Schroeder
 
2012 Graphics Portfolio
byjrburke
 
Housing Exclusion of the Elderly in Slovenia
byFEANTSA
 

More from GHY International

PDF
GHY University: Global Free Trade Agreements - Case Studies of Utilization; t...
byGHY International
 
PDF
GHY University: Your Broker Relationship and the Regulatory Landscape - Dec 2...
byGHY International
 
PDF
GHY University: Tools of the Trade
byGHY International
 
PDF
GHY University - Basics of Importing Into Canada
byGHY International
 
PDF
GHYU Basics of Importing to USA
byGHY International
 
PPTX
GHY U - NAFTA_September 17, 2014
byGHY International
 
PPTX
GHY U - Tariff Classification (Part 2)_June 18 2014
byGHY International
 
PPTX
GHY U Tariff Classification (Part 1) - March 2014
byGHY International
 
PPT
How To Fill out a NAFTA - The Fundamentals
byGHY International
 
PPTX
Ghy white paper #3 presentation the role of corporate leadership 2013 (pc f...
byGHY International
 
PPT
GHY University - Free Trade Agreements: Understanding the Risks & Opportuniti...
byGHY International
 
PDF
Ghy white paper 7 best practices of leading traders low res - final
byGHY International
 
PDF
Integrated Trade Compliance Strategy
byGHY International
 
GHY University: Global Free Trade Agreements - Case Studies of Utilization; t...
byGHY International
 
GHY University: Your Broker Relationship and the Regulatory Landscape - Dec 2...
byGHY International
 
GHY University: Tools of the Trade
byGHY International
 
GHY University - Basics of Importing Into Canada
byGHY International
 
GHYU Basics of Importing to USA
byGHY International
 
GHY U - NAFTA_September 17, 2014
byGHY International
 
GHY U - Tariff Classification (Part 2)_June 18 2014
byGHY International
 
GHY U Tariff Classification (Part 1) - March 2014
byGHY International
 
How To Fill out a NAFTA - The Fundamentals
byGHY International
 
Ghy white paper #3 presentation the role of corporate leadership 2013 (pc f...
byGHY International
 
GHY University - Free Trade Agreements: Understanding the Risks & Opportuniti...
byGHY International
 
Ghy white paper 7 best practices of leading traders low res - final
byGHY International
 
Integrated Trade Compliance Strategy
byGHY International
 

Recently uploaded

DOCX
How to Buy Facebook Verified Accounts_ A Guide.docx
byDigital Marketing in the USA
 
PDF
Trusted Place to Buying Verified PayPal Accounts in Los Angeles.pdf
byBuyVerifiedCashAppAc898153
 
PDF
Nicky Oppenheimer World Economic Forum Jan 2000
byJames AH Campbell
 
PDF
_Top 7 Tips for Buying Verified PayPal Accounts.pdf
byhttps://pvaallit.com/product/buy-verified-apple-pay-accounts/
 
DOCX
How to Buy Verified OnlyFans Accounts Work in 2026.docx
byhttps://pvaisback.com/product/buy-old-gmail-accounts/
 
DOCX
Buy Old Gmail Account _A Step by Step Guide Best 5 Site Usa.docx
bypvatopone77
 
DOCX
Best Online Sources for Buying Verified PayPal Business Accounts.docx
bymarketing
 
PDF
Jim Bologa - The CEO Of Porter And Chester Institute
byJim Bologa
 
PDF
apidays Australia 2025 | Value Dynamics Mapping - Making Value Visible
byapidays
 
DOCX
Top 10 Sites to Buy Aged Snapchat Accounts in 2026.docx
byBuyGmailAccounts10
 
PPTX
Explore Hubspot’s Customer Agent for B2B
byBoundify
 
PDF
Camil Institutional Presentation_Jan26.pdf
byCAMILRI
 
PDF
enterprise software is not dead and here is why
bywangbin26
 
PDF
How Unlock Buy Verified Cash App Accounts?
byWei Huang
 
PDF
Best Top 3 Sites to Buy Google Reviews (5-Star & Non-Drop).pdf
byhttps://pvaallit.com/product/buy-google-5-star-reviews/
 
DOCX
Best 55 Sites for Buying Verified Venmo Accounts in 2026.docx
bymarketing
 
PPTX
Finding Product-Market Fit in the Age of AI
byJeffrey Bussgang
 
PDF
Vision.pdf TPR document on trusteeship and governance
byHenry Tapper
 
PDF
OIL CHECK 500 Portable - Air Quality Monitoring System
byCS Instruments
 
DOCX
How to Buy a Verified PayPal Account_ Step-by-Step Instructions.docx
byhttps://pvaallit.com/product/buy-verified-apple-pay-accounts/
 
How to Buy Facebook Verified Accounts_ A Guide.docx
byDigital Marketing in the USA
 
Trusted Place to Buying Verified PayPal Accounts in Los Angeles.pdf
byBuyVerifiedCashAppAc898153
 
Nicky Oppenheimer World Economic Forum Jan 2000
byJames AH Campbell
 
_Top 7 Tips for Buying Verified PayPal Accounts.pdf
byhttps://pvaallit.com/product/buy-verified-apple-pay-accounts/
 
How to Buy Verified OnlyFans Accounts Work in 2026.docx
byhttps://pvaisback.com/product/buy-old-gmail-accounts/
 
Buy Old Gmail Account _A Step by Step Guide Best 5 Site Usa.docx
bypvatopone77
 
Best Online Sources for Buying Verified PayPal Business Accounts.docx
bymarketing
 
Jim Bologa - The CEO Of Porter And Chester Institute
byJim Bologa
 
apidays Australia 2025 | Value Dynamics Mapping - Making Value Visible
byapidays
 
Top 10 Sites to Buy Aged Snapchat Accounts in 2026.docx
byBuyGmailAccounts10
 
Explore Hubspot’s Customer Agent for B2B
byBoundify
 
Camil Institutional Presentation_Jan26.pdf
byCAMILRI
 
enterprise software is not dead and here is why
bywangbin26
 
How Unlock Buy Verified Cash App Accounts?
byWei Huang
 
Best Top 3 Sites to Buy Google Reviews (5-Star & Non-Drop).pdf
byhttps://pvaallit.com/product/buy-google-5-star-reviews/
 
Best 55 Sites for Buying Verified Venmo Accounts in 2026.docx
bymarketing
 
Finding Product-Market Fit in the Age of AI
byJeffrey Bussgang
 
Vision.pdf TPR document on trusteeship and governance
byHenry Tapper
 
OIL CHECK 500 Portable - Air Quality Monitoring System
byCS Instruments
 
How to Buy a Verified PayPal Account_ Step-by-Step Instructions.docx
byhttps://pvaallit.com/product/buy-verified-apple-pay-accounts/
 

International Trade Compliance Strategy Responsibility Matrix

  • 1.
    Integrated Trade ComplianceStrategy Responsibility Matrix t t en en ns m m tio op e ag ra m el a pe an ev Te O D M e ss ss l l s tiv ia ia m e e nc nc cu rd to in in e l ga ad EO na na us us us oa e Ex Le Tr Fi Fi B B C B C Global and International Business: Board of Directors Oversight Direction to CEO and Executive team for enterprise risk parameters √ Direction to CEO and Executive team for financial investment parameters √ Enterprise risk assessment and macro regulatory impact analysis --international expansion √ √ √ √ √ √ √ Enterprise risk assessment and macro regulatory impact analysis-manufacturing reorganization √ Director risk assessment – international expansion √ √ International expansion-investment assessment for international expansion √ √ √ √ Board of Directors Audit committee visibility to international expansion impact √ √ √ Selection of external auditors, external legal counsel, external trade counsel √ √ √ Corporate liability insurance- trade and regulatory risk assessment √ √ √ √ √ Corporate director liability insurance – trade and regulatory risk assessment √ √ √ √ √ CEO and Executive team liability insurance –trade and regulatory risk assessment √ √ √ √ √ International Business Development: CEO/ Executive Team Oversight International expansion-region/country regulatory assessment-impact analysis √ √ √ √ √ √ √ International acquisitions regulatory assessment – impact analysis √ √ √ √ √ √ √ International partnerships regulatory assessment-impact analysis √ √ √ √ √ √ √ International manufacturing –regulatory assessment-impact analysis √ √ √ √ √ √ √ International sourcing relationships assessment-impact analysis √ √ √ √ √ International sales contracts-regulatory assessment-impact analysis √ √ √ √ √ √ √ International sales partnerships-regulatory assessment-impact analysis √ √ √ √ √ √ √ International licensing and sales agreements-regulatory-impact analysis √ √ √ √ √ √ √ Financial Management Corporate international trade compliance checklist √ √ √ Valuation –regulatory assessment –tax impact analysis-Canada, US, international √ √ √ √ √ Valuation-regulatory assessment-customs impact analysis-Canada, US, international √ √ √ √ √ Impact assessment of foreign supply chain on NAFTA eligibility √ √ √ √ Regional Free Trade Agreement assessment and impact on foreign sourcing costs √ √ √ √ Regional Free Trade Agreement assessment and impact on foreign sales costs √ √ √ √ Regional FTA risk burden assessment-Canada, US, international √ √ √ Low cost country/region analysis on international sourcing options √ √ √ √ Free Trade Zone analysis-international/global opportunity assessment √ √ √ √ Free Trade Zone analysis- US, Canada opportunity assessment √ √ √ √ Canada/US OGD requirements/enforcement impact assessment √ √ √ √ International/global requirements/enforcement impact assessment √ √ √ √ √ √ Canada/US Permit, license, quota assessments √ √ √ International/global permit, license, quota assessments √ √ √
  • 2.
    Canada/US restricted goodsassessment √ √ √ International/global restricted goods assessment √ Canada/US restricted parties screening √ √ √ International/global restricted parties screening √ √ √ CBSA-US Bonds, GST Letter, Account Security √ √ √ CBSA, USBP financial settlement duties and taxes √ √ √ CBSA, USBP audits and interventions √ √ √ √ √ √ √ CBSA, USBP post entry adjustments √ √ √ √ CBSA, USBP fines and penalties payment √ √ √ √ Taxation model assessment and impact analysis √ √ √ √ √ Canadian and US corporate tax returns and oversight to auditors √ √ √ √ √ Valuation model assessment and impact analysis √ √ √ √ √ √ Cost of sales audits factoring trade-related expenditures √ √ √ √ Duty paid, duty saved surveillance and management √ √ √ √ Foreign vendors-terms of sale and administration of accounts payable √ √ √ √ Foreign customers-terms of sale and administration of accounts receivable √ √ √ Letter of Credit settlement and compliance assessment-exports √ √ √ √ Letter of Credit settlement and compliance assessment-imports √ √ √ √ Canadian duty drawback assessment and administration √ √ √ √ US duty drawback assessment and administration √ √ √ √ GST collection, remittance, reporting, and reconciliation √ √ √ √ Currency Exchange Assessment & Strategy √ √ √ Export Insurance Assessment & Strategy √ √ Business Operations: Global Sourcing Country of origin impact assessment on NAFTA/FTA eligibility √ √ √ √ FTA eligibility and documentation √ √ √ √ Tariff classification of imported products by part number √ √ √ Country of origin verification of imported products by part number √ √ √ Currency of settlement /conversion √ √ Valuation criteria √ √ √ √ Value included-freight, cash discounts, √ √ √ √ Value included-assists, tool and die, drawings, moulds √ √ √ √ Purchase order preparation and nomenclature √ √ Customs invoices required √ √ Special permits √ √ √ OGD requirements √ √ √ SIMA reporting √ √ √ DFAIT applicability √ √ √ Annex Code eligibility √ √ √ Landed cost assessment √ √ Canada/US labelling/packaging requirements √ √ √ International/global packaging requirements √ √ √ Foreign sourcing process mapping √ √ Accountability matrix – supplier, importer √ √
  • 3.
    Accountability matrix –importer team members √ √ √ √ Business Operations: Supply Chain-Logistics US Customs advance reporting assessment (e-manifest) and process map √ √ √ Canada advance reporting assessment (e-manifest) and process map √ √ √ International markets advance reporting requirements and process map by region √ √ √ Canadian OGD reporting requirements-in transit, on arrival, post entry √ √ √ US OGD reporting requirements-in transit, on arrival, post entry √ √ √ Import documentation flow mapping with supply chain partners √ √ √ Canadian Customs broker notification-protocol/process √ √ √ US Customs broker notification-protocol/process √ √ √ Carrier bonding and accreditation √ Carrier security clearance CTPAT, CSA √ Broker security clearance CTPAT, PIP √ √ √ In bond, bonded warehouse requirements √ √ √ Supply chain compliance map √ √ √ Accountability matrix – carrier, importer, customs broker √ √ √ Business Operations: Manufacturing Product development and engineering: international technical compliance specification review √ √ Product development and engineering: international safety compliance specification review √ √ Product development and engineering: Canada and US safety compliance specification review √ √ Manufacturing process certification: Canada and US industry specifications √ √ Manufacturing process certification: International industry specifications √ Bill of materials: part number, assembly, sub-assembly: domestic and international components √ Labour, material and overhead calculations for regional value content to support FTA benefits √ √ Segregated receiving process for international imports √ Discrepancy reporting to Customs or broker for shortages/overages, undeclared items √ √ √ Return process for internationally sourced goods –defective, warranty, repair and return √ √ Packaging and containerization requirements: Canada/US √ √ √ Packaging and containerization requirements: International/global √ √ √ Plant and grounds security: compliance with C-TPAT, PIP certification √ √ √ Personnel security and access: compliance with C-TPAT, PIP certification √ √ √ Supplier security: compliance with C-TPAT, PIP certification √ Carrier security and access: compliance with C-TPAT, PIP certification √ Business Operations: Global Exporting Importer of Record determination-vendor or customer √ √ US/Canadian security and bonding arrangements √ √ √ √ Export Control and OGD assessment (DFAIT, FDA, DND, etc) √ √ √ √ Special permits, licenses, quota reporting √ √ √ Advance reporting requirements, Canada Customs, US Customs, country of destination √ √ √ Export documentation review-country of origin √ √ √ Export documentation review-country of destination √ √ √ Export documentation review-in transit considerations √ √ √ Restricted party screening and verification √ √ √ Identification of special packaging requirements for finished goods-Canada/US √ √ √
  • 4.
    Identification of specialpackaging or labelling requirements for country of destination √ √ √ √ Valuation determination-related party, third party, terms of sale, value included services √ √ √ Tariff classification determination of exported goods by part or item number 6 digits √ √ √ Tariff classification determination of exported goods to 10 digits – country of destination √ √ √ √ Origin criteria determination for FTA benefits if applicable √ √ √ √ Certification of origin creation and verification, sign off by qualified officer √ √ √ √ √ √ C-TPAT review – carrier(s), Customs Broker, logistics parties, customer √ √ Export Insurance Assessment & Review √ √ Risk Management and Compliance: Customs Broker Broker-importer GAA, Power of Attorney sign off √ √ √ √ √ Customs bonding arrangements-bonds, GST letters √ √ √ √ Canadian Customs clearance, brokerage, reporting to CBSA √ √ US Customs clearance, brokerage, reporting to USBP √ √ Facilitate financial obligations of importer of record to CBSA and USBP √ √ √ Facilitate record keeping obligations of importer of record to CBSA and USBP √ √ √ Facilitate security and bonding of importer of record to CBSA and USBP √ √ √ √ Interface with importer of record’s carriers and suppliers re trade documents √ √ Interface with or representation - Other Canadian and US Government Departments √ √ Assistance with or representation- CBSA, USBP audits and compliance verification reviews √ √ √ √ √ √ √ Assistance with or representation- CBSA, USBP fines, penalties, sanctions √ √ √ √ √ √ √ Assistance with or representation-CBSA, USBP prior disclosures √ √ √ √ √ √ √ Assistance with or contractor for tariff classification of imported and exported products √ √ √ Assistance with or contractor for origin determination, √ √ √ Assistance with or contractor for certification of origin validation, creation, pursuit √ √ √ Assistance with valuation determination, method, administration √ √ √ √ Assistance with or contractor for post entry adjustments and corrections √ √ √ √ Assistance with or contractor for importer’s database with all regulatory components √ √ √ Assistance with or contractor for Canadian and US duty drawback √ √ √ √ Assistance with international security certifications: CTPAT, PIP, CSA √ √ √ √ Sourcing assessments – regulatory impact analysis, FTA applicability, duty analysis √ √ √ New market assessments- regulatory impact analysis, FTA applicability, duty analysis √ √ √ √ √ Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis √ √ √ √ Canada-US Free Zone administration and assistance to importer of record √ √ √ √ Special projects and contracts for services as directed √ √ √ √ Broker-importer liability matrix-fines, penalties √ √ √ √ √ √ Broker-importer responsibility matrix √ √ √ √ Broker- importer information flow map √ √ √ √ Risk Management and Compliance: Legal Counsel Client-Lawyer privilege protection √ √ √ √ International business expansion assessment for legal liability impacts √ √ √ √ Power of Attorney, General Agency Agreement review √ √ √ √ √ √ √ √ Counsel/represent importer of record before CBSA for fines, penalties, sanctions √ √ √ √ √ √ √ √ Counsel/represent importer of record before US Customs for fines, penalties, sanctions √ √ √ √ √ √ √ √ Counsel/represent importer of record- Other Canadian Government Departments √ √ √ √ √ √ √
  • 5.
    Counsel/represent importer ofrecord- Other US Government Departments √ √ √ √ √ √ Counsel/represent importer of record- CBSA audits and compliance verification reviews √ √ √ √ √ √ Counsel/represent importer of record –US Customs audits and compliance verification reviews √ √ √ √ √ √ Counsel/represent importer of record –CBSA prior disclosures √ √ √ √ √ √ Counsel/represent importer of record- US Customs prior disclosures √ √ √ √ √ √ Counsel/represent importer of record –disputes with foreign vendors for non-compliance √ √ √ √ √ Counsel/represent importer of record – disputes with foreign customers for non-compliance √ √ √ √ √ Counsel/represent importer of record- disputes with customs brokers, carriers, forwarders √ √ √ √ √ Counsel/represent importer of record-taxation disputes with CRA, IRS √ √ √ √ √ √ Risk Management and Compliance: Tax Auditor-Professional Services International business expansion assessment for taxation and financial liability impacts √ √ √ √ √ Canada/US tax audit services √ √ √ √ √ Canada/US tax preparation services √ √ √ √ √ Canada/US representation before CRA, IRS √ √ √ √ √ Valuation reviews and opinion – international sourcing, international sales √ √ √ √ Regional value content (RVC) determination for exported goods √ √ √ √ √ √ Assistance with, or contract services for GST assessments, reporting, and reconciliation √ √ Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis √ √ √ √ √ √ Sourcing assessments – regulatory and tax impact analysis √ √ √ √ √ √ New market assessments- regulatory and tax impact analysis √ √ √ √ √ √
  • 6.
    Integrated Trade Complia d r oa B C Global and International Business: Board of Directors Oversight Direction to CEO and Executive team for enterprise risk parameters Direction to CEO and Executive team for financial investment parameters Enterprise risk assessment and macro regulatory impact analysis --international expansion Enterprise risk assessment and macro regulatory impact analysis-manufacturing reorganization Director risk assessment – international expansion International expansion-investment assessment for international expansion Board of Directors Audit committee visibility to international expansion impact Selection of external auditors, external legal counsel, external trade counsel Corporate liability insurance- trade and regulatory risk assessment Corporate director liability insurance – trade and regulatory risk assessment CEO and Executive team liability insurance –trade and regulatory risk assessment Financial Management Valuation –regulatory assessment –tax impact analysis-Canada, US, international Valuation-regulatory assessment-customs impact analysis-Canada, US, international CBSA, USBP audits and interventions Taxation model assessment and impact analysis Canadian and US corporate tax returns and oversight to auditors Risk Management and Compliance: Legal Counsel Client-Lawyer privilege protection International business expansion assessment for legal liability impacts Power of Attorney, General Agency Agreement review Counsel/represent importer of record before CBSA for fines, penalties, sanctions Counsel/represent importer of record before US Customs for fines, penalties, sanctions Counsel/represent importer of record- Other Canadian Government Departments Counsel/represent importer of record- Other US Government Departments Counsel/represent importer of record- CBSA audits and compliance verification reviews Counsel/represent importer of record –US Customs audits and compliance verification reviews
  • 7.
    Counsel/represent importer ofrecord –CBSA prior disclosures Counsel/represent importer of record- US Customs prior disclosures Counsel/represent importer of record-taxation disputes with CRA, IRS Risk Management and Compliance: Tax Auditor-Professional Services International business expansion assessment for taxation and financial liability impacts Canada/US tax audit services Canada/US tax preparation services Canada/US representation before CRA, IRS
  • 8.
    ated Trade ComplianceStrategy Responsibility Matrix t t en en ns m em io op at ag am el r pe an ev Te O D M e s s l l iv ia ia es es t nc nc cu d in in l ga r EO na na us us oa e Ex Le Fi Fi B B B C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 9.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 10.
    l s ia om nc de l ga t na us a Le Tr Fi C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 11.
    √ √ √ √ √ √ √ √ √ √
  • 12.
    Integrated Trade Complia d r oa B C International Business Development: CEO/ Executive Team Oversight International expansion-region/country regulatory assessment-impact analysis International acquisitions regulatory assessment – impact analysis International partnerships regulatory assessment-impact analysis International manufacturing –regulatory assessment-impact analysis International sourcing relationships assessment-impact analysis International sales contracts-regulatory assessment-impact analysis International sales partnerships-regulatory assessment-impact analysis International licensing and sales agreements-regulatory-impact analysis Financial Management Valuation –regulatory assessment –tax impact analysis-Canada, US, international Valuation-regulatory assessment-customs impact analysis-Canada, US, international International/global requirements/enforcement impact assessment CBSA, USBP audits and interventions Taxation model assessment and impact analysis Canadian and US corporate tax returns and oversight to auditors Valuation model assessment and impact analysis Business Operations: Manufacturing Plant and grounds security: compliance with C-TPAT, PIP certification Personnel security and access: compliance with C-TPAT, PIP certification Business Operations: Global Exporting Certification of origin creation and verification, sign off by qualified officer Risk Management and Compliance: Customs Broker Broker-importer GAA, Power of Attorney sign off Customs bonding arrangements-bonds, GST letters Facilitate security and bonding of importer of record to CBSA and USBP Assistance with or representation- CBSA, USBP audits and compliance verification reviews
  • 13.
    Assistance with orrepresentation- CBSA, USBP fines, penalties, sanctions Assistance with or representation-CBSA, USBP prior disclosures Broker-importer liability matrix-fines, penalties Risk Management and Compliance: Legal Counsel Client-Lawyer privilege protection International business expansion assessment for legal liability impacts Power of Attorney, General Agency Agreement review Counsel/represent importer of record before CBSA for fines, penalties, sanctions Counsel/represent importer of record before US Customs for fines, penalties, sanctions Counsel/represent importer of record- Other Canadian Government Departments Counsel/represent importer of record- Other US Government Departments Counsel/represent importer of record- CBSA audits and compliance verification reviews Counsel/represent importer of record –US Customs audits and compliance verification reviews Counsel/represent importer of record –CBSA prior disclosures Counsel/represent importer of record- US Customs prior disclosures Counsel/represent importer of record –disputes with foreign vendors for non-compliance Counsel/represent importer of record – disputes with foreign customers for non-compliance Counsel/represent importer of record- disputes with customs brokers, carriers, forwarders Counsel/represent importer of record-taxation disputes with CRA, IRS Risk Management and Compliance: Tax Auditor-Professional Services International business expansion assessment for taxation and financial liability impacts Canada/US tax audit services Canada/US tax preparation services Canada/US representation before CRA, IRS Valuation reviews and opinion – international sourcing, international sales Regional value content (RVC) determination for exported goods Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis Sourcing assessments – regulatory and tax impact analysis New market assessments- regulatory and tax impact analysis
  • 14.
    ated Trade ComplianceStrategy Responsibility Matrix t t en en ns m em io op at ag am el r pe an ev Te O D M e s s l l iv ia ia es es t nc nc cu d in in l ga r EO na na us us oa e Ex Le Fi Fi B B B C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 15.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 16.
    l s ia om nc de l ga t na us a Le Tr Fi C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 17.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 18.
    Integrated Trade Complia d r oa B C Global and International Business: Board of Directors Oversight Selection of external auditors, external legal counsel, external trade counsel International Business Development: CEO/ Executive Team Oversight International expansion-region/country regulatory assessment-impact analysis International acquisitions regulatory assessment – impact analysis International partnerships regulatory assessment-impact analysis International manufacturing –regulatory assessment-impact analysis International sourcing relationships assessment-impact analysis International sales contracts-regulatory assessment-impact analysis International sales partnerships-regulatory assessment-impact analysis International licensing and sales agreements-regulatory-impact analysis Financial Management Valuation –regulatory assessment –tax impact analysis-Canada, US, international Valuation-regulatory assessment-customs impact analysis-Canada, US, international International/global requirements/enforcement impact assessment CBSA, USBP audits and interventions CBSA, USBP fines and penalties payment Taxation model assessment and impact analysis Canadian and US corporate tax returns and oversight to auditors Valuation model assessment and impact analysis Business Operations: Manufacturing Plant and grounds security: compliance with C-TPAT, PIP certification Personnel security and access: compliance with C-TPAT, PIP certification Business Operations: Global Exporting Certification of origin creation and verification, sign off by qualified officer Risk Management and Compliance: Customs Broker
  • 19.
    Broker-importer GAA, Powerof Attorney sign off Assistance with or representation- CBSA, USBP audits and compliance verification reviews Assistance with or representation- CBSA, USBP fines, penalties, sanctions Assistance with or representation-CBSA, USBP prior disclosures Broker-importer liability matrix-fines, penalties Risk Management and Compliance: Legal Counsel Client-Lawyer privilege protection International business expansion assessment for legal liability impacts Power of Attorney, General Agency Agreement review Counsel/represent importer of record before CBSA for fines, penalties, sanctions Counsel/represent importer of record before US Customs for fines, penalties, sanctions Counsel/represent importer of record- Other Canadian Government Departments Counsel/represent importer of record- Other US Government Departments Counsel/represent importer of record- CBSA audits and compliance verification reviews Counsel/represent importer of record –US Customs audits and compliance verification reviews Counsel/represent importer of record –CBSA prior disclosures Counsel/represent importer of record- US Customs prior disclosures Counsel/represent importer of record –disputes with foreign vendors for non-compliance Counsel/represent importer of record – disputes with foreign customers for non-compliance Counsel/represent importer of record- disputes with customs brokers, carriers, forwarders Counsel/represent importer of record-taxation disputes with CRA, IRS Risk Management and Compliance: Tax Auditor-Professional Services International business expansion assessment for taxation and financial liability impacts Canada/US tax audit services Canada/US tax preparation services Canada/US representation before CRA, IRS Valuation reviews and opinion – international sourcing, international sales Regional value content (RVC) determination for exported goods Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis Sourcing assessments – regulatory and tax impact analysis New market assessments- regulatory and tax impact analysis
  • 20.
    ated Trade ComplianceStrategy Responsibility Matrix t t en en ns m em io op at ag am el r pe an ev Te O D M e s s l l iv ia ia es es t nc nc cu d in in l ga r EO na na us us oa e Ex Le Fi Fi B B B C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 21.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 22.
    l s ia om nc de l ga t na us a Le Tr Fi C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 23.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 24.
    Integrated Trade Complia d r oa B C Financial Management Impact assessment of foreign supply chain on NAFTA eligibility Regional Free Trade Agreement assessment and impact on foreign sourcing costs Low cost country/region analysis on international sourcing options CBSA, USBP audits and interventions CBSA, USBP post entry adjustments CBSA, USBP fines and penalties payment Cost of sales audits factoring trade-related expenditures Duty paid, duty saved surveillance and management Foreign vendors-terms of sale and administration of accounts payable Foreign customers-terms of sale and administration of accounts receivable Letter of Credit settlement and compliance assessment-imports Canadian duty drawback assessment and administration US duty drawback assessment and administration GST collection, remittance, reporting, and reconciliation Business Operations: Global Sourcing Country of origin impact assessment on NAFTA/FTA eligibility FTA eligibility and documentation Tariff classification of imported products by part number Country of origin verification of imported products by part number Currency of settlement /conversion Valuation criteria Value included-freight, cash discounts, Value included-assists, tool and die, drawings, moulds Purchase order preparation and nomenclature Customs invoices required Special permits OGD requirements SIMA reporting
  • 25.
    DFAIT applicability Annex Codeeligibility Landed cost assessment Canada/US labelling/packaging requirements International/global packaging requirements Foreign sourcing process mapping Accountability matrix – supplier, importer Accountability matrix – importer team members Business Operations: Supply Chain-Logistics US Customs advance reporting assessment (e-manifest) and process map Canada advance reporting assessment (e-manifest) and process map International markets advance reporting requirements and process map by region Canadian OGD reporting requirements-in transit, on arrival, post entry US OGD reporting requirements-in transit, on arrival, post entry Import documentation flow mapping with supply chain partners Canadian Customs broker notification-protocol/process US Customs broker notification-protocol/process Carrier bonding and accreditation Carrier security clearance CTPAT, CSA Broker security clearance CTPAT, PIP In bond, bonded warehouse requirements Supply chain compliance map Accountability matrix – carrier, importer, customs broker Business Operations: Manufacturing Product development and engineering: international technical compliance specification review Product development and engineering: international safety compliance specification review Product development and engineering: Canada and US safety compliance specification review Manufacturing process certification: Canada and US industry specifications Manufacturing process certification: International industry specifications Bill of materials: part number, assembly, sub-assembly: domestic and international components Labour, material and overhead calculations for regional value content to support FTA benefits Segregated receiving process for international imports Discrepancy reporting to Customs or broker for shortages/overages, undeclared items Return process for internationally sourced goods –defective, warranty, repair and return Packaging and containerization requirements: Canada/US Packaging and containerization requirements: International/global Plant and grounds security: compliance with C-TPAT, PIP certification
  • 26.
    Personnel security andaccess: compliance with C-TPAT, PIP certification Supplier security: compliance with C-TPAT, PIP certification Carrier security and access: compliance with C-TPAT, PIP certification Business Operations: Global Exporting Importer of Record determination-vendor or customer US/Canadian security and bonding arrangements Export Control and OGD assessment (DFAIT, FDA, DND, etc) Special permits, licenses, quota reporting Advance reporting requirements, Canada Customs, US Customs, country of destination Export documentation review-country of origin Export documentation review-country of destination Export documentation review-in transit considerations Restricted party screening and verification Identification of special packaging requirements for finished goods-Canada/US Identification of special packaging or labelling requirements for country of destination Valuation determination-related party, third party, terms of sale, value included services Tariff classification determination of exported goods by part or item number 6 digits Tariff classification determination of exported goods to 10 digits – country of destination Origin criteria determination for FTA benefits if applicable Certification of origin creation and verification, sign off by qualified officer Export Insurance Assessment & Review Risk Management and Compliance: Customs Broker Broker-importer GAA, Power of Attorney sign off Canadian Customs clearance, brokerage, reporting to CBSA US Customs clearance, brokerage, reporting to USBP Facilitate financial obligations of importer of record to CBSA and USBP Facilitate record keeping obligations of importer of record to CBSA and USBP Facilitate security and bonding of importer of record to CBSA and USBP Interface with importer of record’s carriers and suppliers re trade documents Interface with or representation - Other Canadian and US Government Departments Assistance with or representation- CBSA, USBP audits and compliance verification reviews Assistance with or representation- CBSA, USBP fines, penalties, sanctions Assistance with or representation-CBSA, USBP prior disclosures Assistance with or contractor for tariff classification of imported and exported products Assistance with or contractor for origin determination, Assistance with or contractor for certification of origin validation, creation, pursuit Assistance with valuation determination, method, administration
  • 27.
    Assistance with orcontractor for post entry adjustments and corrections Assistance with or contractor for importer’s database with all regulatory components Assistance with or contractor for Canadian and US duty drawback Assistance with international security certifications: CTPAT, PIP, CSA Sourcing assessments – regulatory impact analysis, FTA applicability, duty analysis Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis Canada-US Free Zone administration and assistance to importer of record Special projects and contracts for services as directed Broker-importer liability matrix-fines, penalties Broker-importer responsibility matrix Broker- importer information flow map Risk Management and Compliance: Legal Counsel Power of Attorney, General Agency Agreement review Counsel/represent importer of record before CBSA for fines, penalties, sanctions Counsel/represent importer of record before US Customs for fines, penalties, sanctions Counsel/represent importer of record- Other Canadian Government Departments
  • 28.
    ated Trade ComplianceStrategy Responsibility Matrix t t en en ns m em io op at ag am el r pe an ev Te O D M e s s l l iv ia ia es es t nc nc cu d in in l ga r EO na na us us oa e Ex Le Fi Fi B B B C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 29.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 30.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 31.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 32.
    l s ia om nc de l ga t na us a Le Tr Fi C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 33.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 34.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 35.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 36.
    Integrated Trade Complia d r oa B C Global and International Business: Board of Directors Oversight Enterprise risk assessment and macro regulatory impact analysis --international expansion International expansion-investment assessment for international expansion Board of Directors Audit committee visibility to international expansion impact Selection of external auditors, external legal counsel, external trade counsel Corporate liability insurance- trade and regulatory risk assessment Corporate director liability insurance – trade and regulatory risk assessment CEO and Executive team liability insurance –trade and regulatory risk assessment International Business Development: CEO/ Executive Team Oversight International expansion-region/country regulatory assessment-impact analysis International acquisitions regulatory assessment – impact analysis International partnerships regulatory assessment-impact analysis International manufacturing –regulatory assessment-impact analysis International sourcing relationships assessment-impact analysis International sales contracts-regulatory assessment-impact analysis International sales partnerships-regulatory assessment-impact analysis International licensing and sales agreements-regulatory-impact analysis Financial Management Corporate international trade compliance checklist Valuation –regulatory assessment –tax impact analysis-Canada, US, international Valuation-regulatory assessment-customs impact analysis-Canada, US, international Impact assessment of foreign supply chain on NAFTA eligibility Regional Free Trade Agreement assessment and impact on foreign sourcing costs Regional Free Trade Agreement assessment and impact on foreign sales costs Regional FTA risk burden assessment-Canada, US, international Low cost country/region analysis on international sourcing options Free Trade Zone analysis-international/global opportunity assessment Free Trade Zone analysis- US, Canada opportunity assessment
  • 37.
    Canada/US OGD requirements/enforcementimpact assessment International/global requirements/enforcement impact assessment Canada/US Permit, license, quota assessments International/global permit, license, quota assessments Canada/US restricted goods assessment International/global restricted goods assessment Canada/US restricted parties screening International/global restricted parties screening CBSA-US Bonds, GST Letter, Account Security CBSA, USBP financial settlement duties and taxes CBSA, USBP audits and interventions CBSA, USBP post entry adjustments CBSA, USBP fines and penalties payment Taxation model assessment and impact analysis Canadian and US corporate tax returns and oversight to auditors Valuation model assessment and impact analysis Cost of sales audits factoring trade-related expenditures Duty paid, duty saved surveillance and management Foreign vendors-terms of sale and administration of accounts payable Foreign customers-terms of sale and administration of accounts receivable Letter of Credit settlement and compliance assessment-exports Letter of Credit settlement and compliance assessment-imports Canadian duty drawback assessment and administration US duty drawback assessment and administration GST collection, remittance, reporting, and reconciliation Currency Exchange Assessment & Strategy Export Insurance Assessment & Strategy Business Operations: Global Sourcing Country of origin impact assessment on NAFTA/FTA eligibility FTA eligibility and documentation Currency of settlement /conversion Valuation criteria Value included-freight, cash discounts, Value included-assists, tool and die, drawings, moulds Landed cost assessment Foreign sourcing process mapping Accountability matrix – supplier, importer
  • 38.
    Accountability matrix –importer team members Business Operations: Manufacturing Labour, material and overhead calculations for regional value content to support FTA benefits Discrepancy reporting to Customs or broker for shortages/overages, undeclared items Business Operations: Global Exporting Importer of Record determination-vendor or customer US/Canadian security and bonding arrangements Export Control and OGD assessment (DFAIT, FDA, DND, etc) Identification of special packaging or labelling requirements for country of destination Tariff classification determination of exported goods to 10 digits – country of destination Origin criteria determination for FTA benefits if applicable Certification of origin creation and verification, sign off by qualified officer Export Insurance Assessment & Review Risk Management and Compliance: Customs Broker Customs bonding arrangements-bonds, GST letters Facilitate financial obligations of importer of record to CBSA and USBP Facilitate record keeping obligations of importer of record to CBSA and USBP Facilitate security and bonding of importer of record to CBSA and USBP Assistance with or representation- CBSA, USBP audits and compliance verification reviews Assistance with or representation- CBSA, USBP fines, penalties, sanctions Assistance with or representation-CBSA, USBP prior disclosures Assistance with valuation determination, method, administration Assistance with or contractor for post entry adjustments and corrections Assistance with or contractor for Canadian and US duty drawback Assistance with international security certifications: CTPAT, PIP, CSA New market assessments- regulatory impact analysis, FTA applicability, duty analysis Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis Canada-US Free Zone administration and assistance to importer of record Special projects and contracts for services as directed Broker-importer liability matrix-fines, penalties Broker-importer responsibility matrix Broker- importer information flow map Risk Management and Compliance: Legal Counsel Power of Attorney, General Agency Agreement review Counsel/represent importer of record before CBSA for fines, penalties, sanctions Counsel/represent importer of record before US Customs for fines, penalties, sanctions
  • 39.
    Counsel/represent importer ofrecord- Other US Government Departments Counsel/represent importer of record- CBSA audits and compliance verification reviews Counsel/represent importer of record –US Customs audits and compliance verification reviews Counsel/represent importer of record –CBSA prior disclosures Counsel/represent importer of record- US Customs prior disclosures Counsel/represent importer of record –disputes with foreign vendors for non-compliance Counsel/represent importer of record – disputes with foreign customers for non-compliance Counsel/represent importer of record- disputes with customs brokers, carriers, forwarders Counsel/represent importer of record-taxation disputes with CRA, IRS Risk Management and Compliance: Tax Auditor-Professional Services International business expansion assessment for taxation and financial liability impacts Canada/US tax audit services Canada/US tax preparation services Canada/US representation before CRA, IRS Valuation reviews and opinion – international sourcing, international sales Regional value content (RVC) determination for exported goods Assistance with, or contract services for GST assessments, reporting, and reconciliation Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis Sourcing assessments – regulatory and tax impact analysis New market assessments- regulatory and tax impact analysis
  • 40.
    ated Trade ComplianceStrategy Responsibility Matrix t t en en ns m em io op at ag am el r pe an ev Te O D M e s s l l iv ia ia es es t nc nc cu d in in l ga r EO na na us us oa e Ex Le Fi Fi B B B C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 41.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 42.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 43.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 44.
    l s ia om nc de l ga t na us a Le Tr Fi C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 45.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 46.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 47.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 48.
    Integrated Trade Complia d r oa B C Global and International Business: Board of Directors Oversight Enterprise risk assessment and macro regulatory impact analysis --international expansion International expansion-investment assessment for international expansion Board of Directors Audit committee visibility to international expansion impact Financial Management Regional Free Trade Agreement assessment and impact on foreign sales costs Free Trade Zone analysis-international/global opportunity assessment Free Trade Zone analysis- US, Canada opportunity assessment Foreign customers-terms of sale and administration of accounts receivable Letter of Credit settlement and compliance assessment-exports Export Insurance Assessment & Strategy Risk Management and Compliance: Customs Broker New market assessments- regulatory impact analysis, FTA applicability, duty analysis
  • 49.
    B √ √ √ oa r d C EO Ex e cu t iv e Te am B us in es s O √ pe r at Fi io na ns nc ia l M √ √ √ √ √ √ √ √ √ √ an ag B em us en in t es s D √ √ √ √ √ √ √ √ √ √ ev ated Trade Compliance Strategy Responsibility Matrix el op m en t Le √ √ ga l Fi na nc ia l
  • 50.
    Le ga l Fi na √ √ nc ia l Tr a √ √ √ √ √ √ de C us t √ √ √ √ √ √ om s
  • 51.
    Integrated Trade Complia d r oa B C Global and International Business: Board of Directors Oversight Enterprise risk assessment and macro regulatory impact analysis --international expansion Director risk assessment – international expansion Corporate liability insurance- trade and regulatory risk assessment Corporate director liability insurance – trade and regulatory risk assessment CEO and Executive team liability insurance –trade and regulatory risk assessment International Business Development: CEO/ Executive Team Oversight International expansion-region/country regulatory assessment-impact analysis International acquisitions regulatory assessment – impact analysis International partnerships regulatory assessment-impact analysis International manufacturing –regulatory assessment-impact analysis International sales contracts-regulatory assessment-impact analysis International sales partnerships-regulatory assessment-impact analysis International licensing and sales agreements-regulatory-impact analysis Financial Management Canada/US OGD requirements/enforcement impact assessment International/global requirements/enforcement impact assessment CBSA, USBP fines and penalties payment Risk Management and Compliance: Customs Broker Assistance with or representation- CBSA, USBP audits and compliance verification reviews Assistance with or representation- CBSA, USBP fines, penalties, sanctions Assistance with or representation-CBSA, USBP prior disclosures New market assessments- regulatory impact analysis, FTA applicability, duty analysis Risk Management and Compliance: Legal Counsel Client-Lawyer privilege protection International business expansion assessment for legal liability impacts
  • 52.
    Power of Attorney,General Agency Agreement review Counsel/represent importer of record before CBSA for fines, penalties, sanctions Counsel/represent importer of record before US Customs for fines, penalties, sanctions Counsel/represent importer of record- Other Canadian Government Departments
  • 53.
    ated Trade ComplianceStrategy Responsibility Matrix t t en en ns m em io op at ag am el r pe an ev Te O D M e s s l l iv ia ia es es t nc nc cu d in in l ga r EO na na us us oa e Ex Le Fi Fi B B B C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 54.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 55.
    l s ia om nc de l ga t na us a Le Tr Fi C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 56.
    √ √ √ √ √ √ √ √
  • 57.
    Integrated Trade Complia d r oa B C Global and International Business: Board of Directors Oversight Enterprise risk assessment and macro regulatory impact analysis --international expansion International expansion-investment assessment for international expansion International Business Development: CEO/ Executive Team Oversight International expansion-region/country regulatory assessment-impact analysis International acquisitions regulatory assessment – impact analysis International partnerships regulatory assessment-impact analysis International manufacturing –regulatory assessment-impact analysis International sales contracts-regulatory assessment-impact analysis International sales partnerships-regulatory assessment-impact analysis International licensing and sales agreements-regulatory-impact analysis Financial Management Valuation –regulatory assessment –tax impact analysis-Canada, US, international Taxation model assessment and impact analysis Canadian and US corporate tax returns and oversight to auditors Valuation model assessment and impact analysis GST collection, remittance, reporting, and reconciliation Currency Exchange Assessment & Strategy Risk Management and Compliance: Tax Auditor-Professional Services International business expansion assessment for taxation and financial liability impacts Canada/US tax audit services Canada/US tax preparation services Canada/US representation before CRA, IRS Valuation reviews and opinion – international sourcing, international sales Regional value content (RVC) determination for exported goods Assistance with, or contract services for GST assessments, reporting, and reconciliation Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis
  • 58.
    Sourcing assessments –regulatory and tax impact analysis New market assessments- regulatory and tax impact analysis
  • 59.
    ated Trade ComplianceStrategy Responsibility Matrix t t en en ns m em io op at ag am el r pe an ev Te O D M e s s l l iv ia ia es es t nc nc cu d in in l ga r EO na na us us oa e Ex Le Fi Fi B B B C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 60.
    √ √ √ √ √ √
  • 61.
    l s ia om nc de l ga t na us a Le Tr Fi C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 62.
    √ √ √ √ √ √
  • 63.
    Integrated Trade Complia d r oa B C Global and International Business: Board of Directors Oversight Enterprise risk assessment and macro regulatory impact analysis --international expansion Corporate liability insurance- trade and regulatory risk assessment Corporate director liability insurance – trade and regulatory risk assessment CEO and Executive team liability insurance –trade and regulatory risk assessment International Business Development: CEO/ Executive Team Oversight International expansion-region/country regulatory assessment-impact analysis International acquisitions regulatory assessment – impact analysis International partnerships regulatory assessment-impact analysis International manufacturing –regulatory assessment-impact analysis International sourcing relationships assessment-impact analysis International sales contracts-regulatory assessment-impact analysis International sales partnerships-regulatory assessment-impact analysis International licensing and sales agreements-regulatory-impact analysis Financial Management Corporate international trade compliance checklist Impact assessment of foreign supply chain on NAFTA eligibility Regional Free Trade Agreement assessment and impact on foreign sourcing costs Regional Free Trade Agreement assessment and impact on foreign sales costs Regional FTA risk burden assessment-Canada, US, international Low cost country/region analysis on international sourcing options Free Trade Zone analysis-international/global opportunity assessment Free Trade Zone analysis- US, Canada opportunity assessment Canada/US OGD requirements/enforcement impact assessment International/global requirements/enforcement impact assessment Canada/US Permit, license, quota assessments International/global permit, license, quota assessments Canada/US restricted goods assessment
  • 64.
    Canada/US restricted partiesscreening International/global restricted parties screening CBSA-US Bonds, GST Letter, Account Security CBSA, USBP financial settlement duties and taxes CBSA, USBP audits and interventions CBSA, USBP post entry adjustments Valuation model assessment and impact analysis Cost of sales audits factoring trade-related expenditures Duty paid, duty saved surveillance and management Foreign vendors-terms of sale and administration of accounts payable Letter of Credit settlement and compliance assessment-exports Letter of Credit settlement and compliance assessment-imports Canadian duty drawback assessment and administration US duty drawback assessment and administration Currency Exchange Assessment & Strategy Business Operations: Global Sourcing Country of origin impact assessment on NAFTA/FTA eligibility FTA eligibility and documentation Tariff classification of imported products by part number Country of origin verification of imported products by part number Valuation criteria Value included-freight, cash discounts, Value included-assists, tool and die, drawings, moulds Special permits OGD requirements SIMA reporting DFAIT applicability Annex Code eligibility Canada/US labelling/packaging requirements International/global packaging requirements Accountability matrix – importer team members Business Operations: Supply Chain-Logistics US Customs advance reporting assessment (e-manifest) and process map Canada advance reporting assessment (e-manifest) and process map International markets advance reporting requirements and process map by region Canadian OGD reporting requirements-in transit, on arrival, post entry
  • 65.
    US OGD reportingrequirements-in transit, on arrival, post entry Import documentation flow mapping with supply chain partners Canadian Customs broker notification-protocol/process US Customs broker notification-protocol/process Broker security clearance CTPAT, PIP In bond, bonded warehouse requirements Supply chain compliance map Accountability matrix – carrier, importer, customs broker Business Operations: Manufacturing Product development and engineering: international technical compliance specification review Product development and engineering: international safety compliance specification review Product development and engineering: Canada and US safety compliance specification review Manufacturing process certification: Canada and US industry specifications Packaging and containerization requirements: Canada/US Packaging and containerization requirements: International/global Business Operations: Global Exporting US/Canadian security and bonding arrangements Export Control and OGD assessment (DFAIT, FDA, DND, etc) Special permits, licenses, quota reporting Advance reporting requirements, Canada Customs, US Customs, country of destination Export documentation review-country of origin Export documentation review-country of destination Export documentation review-in transit considerations Restricted party screening and verification Identification of special packaging requirements for finished goods-Canada/US Identification of special packaging or labelling requirements for country of destination Valuation determination-related party, third party, terms of sale, value included services Tariff classification determination of exported goods by part or item number 6 digits Tariff classification determination of exported goods to 10 digits – country of destination Origin criteria determination for FTA benefits if applicable Certification of origin creation and verification, sign off by qualified officer Risk Management and Compliance: Customs Broker Broker-importer GAA, Power of Attorney sign off Customs bonding arrangements-bonds, GST letters Assistance with or representation- CBSA, USBP audits and compliance verification reviews Assistance with or representation- CBSA, USBP fines, penalties, sanctions
  • 66.
    Assistance with orrepresentation-CBSA, USBP prior disclosures Assistance with or contractor for tariff classification of imported and exported products Assistance with or contractor for origin determination, Assistance with or contractor for certification of origin validation, creation, pursuit Assistance with valuation determination, method, administration Assistance with or contractor for post entry adjustments and corrections Assistance with or contractor for importer’s database with all regulatory components Assistance with or contractor for Canadian and US duty drawback Assistance with international security certifications: CTPAT, PIP, CSA Sourcing assessments – regulatory impact analysis, FTA applicability, duty analysis New market assessments- regulatory impact analysis, FTA applicability, duty analysis Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis Canada-US Free Zone administration and assistance to importer of record Special projects and contracts for services as directed Broker-importer liability matrix-fines, penalties Broker-importer responsibility matrix Broker- importer information flow map Risk Management and Compliance: Legal Counsel Power of Attorney, General Agency Agreement review Counsel/represent importer of record before CBSA for fines, penalties, sanctions Counsel/represent importer of record before US Customs for fines, penalties, sanctions Counsel/represent importer of record- Other Canadian Government Departments Counsel/represent importer of record- Other US Government Departments Counsel/represent importer of record- CBSA audits and compliance verification reviews Counsel/represent importer of record –US Customs audits and compliance verification reviews Counsel/represent importer of record –CBSA prior disclosures Counsel/represent importer of record- US Customs prior disclosures Counsel/represent importer of record –disputes with foreign vendors for non-compliance Counsel/represent importer of record – disputes with foreign customers for non-compliance Counsel/represent importer of record- disputes with customs brokers, carriers, forwarders Counsel/represent importer of record-taxation disputes with CRA, IRS Risk Management and Compliance: Tax Auditor-Professional Services Regional value content (RVC) determination for exported goods Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis Sourcing assessments – regulatory and tax impact analysis New market assessments- regulatory and tax impact analysis
  • 67.
    ated Trade ComplianceStrategy Responsibility Matrix t t en en ns m em io op at ag am el r pe an ev Te O D M e s s l l iv ia ia es es t nc nc cu d in in l ga r EO na na us us oa e Ex Le Fi Fi B B B C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 68.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 69.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 70.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 71.
    l s ia om nc de l ga t na us a Le Tr Fi C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 72.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 73.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 74.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 75.
    Integrated Trade Complia d r oa B C Global and International Business: Board of Directors Oversight Enterprise risk assessment and macro regulatory impact analysis --international expansion Corporate liability insurance- trade and regulatory risk assessment Corporate director liability insurance – trade and regulatory risk assessment CEO and Executive team liability insurance –trade and regulatory risk assessment International Business Development: CEO/ Executive Team Oversight International expansion-region/country regulatory assessment-impact analysis International acquisitions regulatory assessment – impact analysis International partnerships regulatory assessment-impact analysis International manufacturing –regulatory assessment-impact analysis International sourcing relationships assessment-impact analysis International sales contracts-regulatory assessment-impact analysis International sales partnerships-regulatory assessment-impact analysis International licensing and sales agreements-regulatory-impact analysis Financial Management Corporate international trade compliance checklist Valuation-regulatory assessment-customs impact analysis-Canada, US, international Impact assessment of foreign supply chain on NAFTA eligibility Regional Free Trade Agreement assessment and impact on foreign sourcing costs Regional Free Trade Agreement assessment and impact on foreign sales costs Regional FTA risk burden assessment-Canada, US, international Low cost country/region analysis on international sourcing options Free Trade Zone analysis-international/global opportunity assessment Free Trade Zone analysis- US, Canada opportunity assessment Canada/US OGD requirements/enforcement impact assessment International/global requirements/enforcement impact assessment Canada/US Permit, license, quota assessments International/global permit, license, quota assessments
  • 76.
    Canada/US restricted goodsassessment Canada/US restricted parties screening International/global restricted parties screening CBSA-US Bonds, GST Letter, Account Security CBSA, USBP financial settlement duties and taxes CBSA, USBP audits and interventions CBSA, USBP post entry adjustments Valuation model assessment and impact analysis Cost of sales audits factoring trade-related expenditures Duty paid, duty saved surveillance and management Foreign vendors-terms of sale and administration of accounts payable Letter of Credit settlement and compliance assessment-exports Letter of Credit settlement and compliance assessment-imports Canadian duty drawback assessment and administration US duty drawback assessment and administration GST collection, remittance, reporting, and reconciliation Business Operations: Global Sourcing Country of origin impact assessment on NAFTA/FTA eligibility FTA eligibility and documentation Tariff classification of imported products by part number Country of origin verification of imported products by part number Valuation criteria Value included-freight, cash discounts, Value included-assists, tool and die, drawings, moulds Purchase order preparation and nomenclature Customs invoices required Special permits OGD requirements SIMA reporting DFAIT applicability Annex Code eligibility Canada/US labelling/packaging requirements International/global packaging requirements Accountability matrix – importer team members Business Operations: Supply Chain-Logistics US Customs advance reporting assessment (e-manifest) and process map
  • 77.
    Canada advance reportingassessment (e-manifest) and process map International markets advance reporting requirements and process map by region Canadian OGD reporting requirements-in transit, on arrival, post entry US OGD reporting requirements-in transit, on arrival, post entry Import documentation flow mapping with supply chain partners Canadian Customs broker notification-protocol/process US Customs broker notification-protocol/process Broker security clearance CTPAT, PIP In bond, bonded warehouse requirements Supply chain compliance map Accountability matrix – carrier, importer, customs broker Business Operations: Manufacturing Discrepancy reporting to Customs or broker for shortages/overages, undeclared items Return process for internationally sourced goods –defective, warranty, repair and return Packaging and containerization requirements: Canada/US Packaging and containerization requirements: International/global Business Operations: Global Exporting US/Canadian security and bonding arrangements Export Control and OGD assessment (DFAIT, FDA, DND, etc) Special permits, licenses, quota reporting Advance reporting requirements, Canada Customs, US Customs, country of destination Export documentation review-country of origin Export documentation review-country of destination Export documentation review-in transit considerations Restricted party screening and verification Identification of special packaging requirements for finished goods-Canada/US Identification of special packaging or labelling requirements for country of destination Valuation determination-related party, third party, terms of sale, value included services Tariff classification determination of exported goods by part or item number 6 digits Tariff classification determination of exported goods to 10 digits – country of destination Origin criteria determination for FTA benefits if applicable Certification of origin creation and verification, sign off by qualified officer Risk Management and Compliance: Customs Broker Broker-importer GAA, Power of Attorney sign off Customs bonding arrangements-bonds, GST letters Canadian Customs clearance, brokerage, reporting to CBSA
  • 78.
    US Customs clearance,brokerage, reporting to USBP Facilitate financial obligations of importer of record to CBSA and USBP Facilitate record keeping obligations of importer of record to CBSA and USBP Facilitate security and bonding of importer of record to CBSA and USBP Interface with importer of record’s carriers and suppliers re trade documents Interface with or representation - Other Canadian and US Government Departments Assistance with or representation- CBSA, USBP audits and compliance verification reviews Assistance with or representation- CBSA, USBP fines, penalties, sanctions Assistance with or representation-CBSA, USBP prior disclosures Assistance with or contractor for tariff classification of imported and exported products Assistance with or contractor for origin determination, Assistance with or contractor for certification of origin validation, creation, pursuit Assistance with valuation determination, method, administration Assistance with or contractor for post entry adjustments and corrections Assistance with or contractor for importer’s database with all regulatory components Assistance with or contractor for Canadian and US duty drawback Assistance with international security certifications: CTPAT, PIP, CSA Sourcing assessments – regulatory impact analysis, FTA applicability, duty analysis New market assessments- regulatory impact analysis, FTA applicability, duty analysis Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis Canada-US Free Zone administration and assistance to importer of record Special projects and contracts for services as directed Broker-importer liability matrix-fines, penalties Broker-importer responsibility matrix Broker- importer information flow map Risk Management and Compliance: Legal Counsel Power of Attorney, General Agency Agreement review Counsel/represent importer of record before CBSA for fines, penalties, sanctions Counsel/represent importer of record before US Customs for fines, penalties, sanctions Counsel/represent importer of record- Other Canadian Government Departments Counsel/represent importer of record- Other US Government Departments Counsel/represent importer of record- CBSA audits and compliance verification reviews Counsel/represent importer of record –US Customs audits and compliance verification reviews Counsel/represent importer of record –CBSA prior disclosures Counsel/represent importer of record- US Customs prior disclosures Counsel/represent importer of record –disputes with foreign vendors for non-compliance Counsel/represent importer of record – disputes with foreign customers for non-compliance
  • 79.
    Counsel/represent importer ofrecord- disputes with customs brokers, carriers, forwarders Counsel/represent importer of record-taxation disputes with CRA, IRS Risk Management and Compliance: Tax Auditor-Professional Services Regional value content (RVC) determination for exported goods Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis Sourcing assessments – regulatory and tax impact analysis New market assessments- regulatory and tax impact analysis
  • 80.
    ated Trade ComplianceStrategy Responsibility Matrix t t en en ns m em io op at ag am el r pe an ev Te O D M e s s l l iv ia ia es es t nc nc cu d in in l ga r EO na na us us oa e Ex Le Fi Fi B B B C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 81.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 82.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 83.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 84.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 85.
    l s ia om nc de l ga t na us a Le Tr Fi C √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 86.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 87.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 88.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
  • 89.
    √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √