Your supply chain is like a complex machine, full of moving parts that depend on one another for smooth, efficient operation. Unfortunately, it only takes one compliance mistake to throw the entire operation into disarray.

1. Our experience
and expertise.
Your global
trade success.
Trade Consulting Services

2. International
trade is complex.
Getting a handle on
it doesn’t have to be.
Livingston’s customs and trade experts can
help you establish your compliance and take
advantage of money-saving opportunities to
grow your business internationally.

3. Livingston’s customs and trade experts can help you establish
your compliance and take advantage of money-saving
opportunities to grow your business internationally.
A reliable import/export compliance program
is critical for any company involved in
international trade. Regulatory authorities are
increasing their focus on compliance audits
across industries, making the setup and
maintenance of a compliant trade program
critical. With the proper processes in place,
you can reduce risk, enhance your reputation
with customs authorities and improve your
supply chain efficiency.
Livingston can help. We have a long and
successful history of helping clients meet the
demanding requirements of international
trade. We can help you tackle the most
complex trade issues, from valuation and tariff
classification to voluntary and prior disclosures,
appeals and more, freeing up your time and
resources so you can focus on what’s most
important – your business.
Our customs and regulatory experts are
available to help you establish and maintain
trade compliance programs, meet audit
requirements, recover duties and taxes and
manage border security. With a reliable import/
export compliance program in place, you’ll
realize an improved reputation with authorities,
see fewer border delays and have better access
to enhanced government programs.
Trade Consulting Services 3
Stay compliant. Grow your business
Today’s business leaders
are among the very best
at launching fast-growing
companies. Sustaining that
growth is another matter.

4. Simplify the complex
4 Trade Consulting Services
When you’re dealing with supply chain
partners in multiple countries with constantly-
evolving regulatory requirements, keeping
track of every last detail can tie-up a large
chunk of time and resources. If you don’t
pay attention to those details, you may be
looking at delays and fines that can bring
your business to a standstill and erode your
bottom line.
Managing your global trade
processes is no easy task.
We have a long and successful
history of helping clients meet
the demanding requirements
of international trade.

5. Trade Consulting Services 5
Compliance programs
Livingston offers a number of compliance
programs for both importers and exporters.
Each of these programs is similar in that
their goal is to assess our clients’compliance,
develop a plan to improve it and then
implement that plan.
Our team can assist you with a number
of services:
Compliance assessments
Avoid penalties and errors by simulating a
complete customs audit or a high-level review.
Our review will uncover any compliance issues
and areas of concern.
Process and internal control design
Develop compliance manuals, internal
processes and standard operating procedures
that are customized to your needs and
designed to help achieve compliance
with regulatory obligations and corporate
governance requirements.
Value determination
Navigate various valuation rules and determine
an accurate valuation for your goods, all while
creating the necessary
audit trail and documentation to support
the valuation.
Voluntary and prior disclosures and appeals
Review compliance concerns and prepare
complete and accurate reporting of any errors
or omissions.
Audits and audit assistance
Prepare for an audit and get expert support
throughout the entire auditing process.
Post-transaction audits
Institute a post-transaction process to ensure
that all of your import/export transactions meet
regulatory requirements.
International trade compliance
“Compliance is
critical in today’s
global trade
environment.
Our goal is to help our clients achieve
the highest standard of compliance by
assessing, planning and implementing
programs that fit each client’s unique
needs. This allows them to reduce risk,
save money, and keep trade moving.”
Cora Di Pietro
Vice-President, Canadian Trade Consulting

6. International trade compliance
Livingston has the resources and expertise to
handle your exports to the world, working as
a trusted export operations partner.
Export controls
With multimillion-dollar penalties being
issued to exporters worldwide, having a
solid understanding of export controls and a
documented export compliance program are
critical. Livingston export control solutions
include an accurate, auditable methodology
for jurisdiction determination and assistance
with export licensing for companies that are
exporting out of North America and Europe.
Jurisdiction determination
Our experts analyze and classify products,
services and technology according to their
characteristics and end-use, helping you
determine which government agency
has jurisdiction.
Export licensing assistance
Our experts can assist you with the following
aspects of export licensing: exemptions,
exceptions, license application, license
acquisition, proper execution and tracking.
6 Trade Consulting Services

7. Classification services
Accurate tariff code classification is critical to
maintaining regulatory compliance. Livingston
classification services determine the proper
Harmonized Tariff Schedule (HTS) or Export
Control Classification Number (ECCN).
We analyze the function, form and composition
of the product and use appropriate tools
and processes to determine the accurate
classification and provide a complete audit trail.
Our experts can research rulings or assist
you in obtaining a ruling. We can also help
with Commodity Classification Automated
Tracking System (CCATS) ECCN requests and
commodity jurisdiction determination requests.
Trade Consulting Services 7
Accurate and compliant
classification of your products
provides the opportunity to
take advantage of preferential
duty rates.

8. International trade agreements
and special trade programs
We can help you identify and take advantage of
preferential rates, reduce duty and
manage free trade agreements. We have
expertise in twenty-seven free trade programs
and offer a full suite of services to qualify
clients for preferred duty rates and to
help manage participation in international trade
agreements.
Certificate of origin solicitation
We manage the process of soliciting your
suppliers for their certificates of origin and use
reporting tools to monitor responsiveness.
Origin determination
We provide a comprehensive analysis of your
product suite to determine eligibility for free
trade agreement certification. Our experts
provide you with a standardized process for
the receipt, review and analysis in determining
eligibility of goods for a free trade agreement
or special trade program.
Vendor origin verification
Our experts validate the statement of origin
provided by your vendors to ensure that the
products meet the applicable rules of origin.
Customized training
and support services
We offer short-term and long-term technical
support services to help clients address
highly complex issues or extraordinary events
outside of their regular trade practices. In
addition to our public seminar and webinar
series, Livingston provides customized training
according to specific client needs.
Customized training
Our presenters and subject matter experts
create and deliver training that is customized
to specific needs and can cover any topic – as
general, as technical or as strategic as needed.
Support services
We can offer technically-skilled customs
professionals – often at a very short notice –
for either short-term or long-term assignments.
8 Trade Consulting Services
International trade compliance

9. Increase earnings.
Manage your taxes
and duty payments
the right way.
Your margins are tight, and every dollar
you can count towards your bottom line
matters.The opportunity to recover and
reclaim duty and tax overpayments is one
you can’t afford to miss.

10. Financial recovery
Livingston helps analyze your customs
import and export entries and identify refund
opportunities in the areas of classification,
free trade agreements, valuation rulings and
remissions. We will conduct a systematic
and comprehensive review of your business
records, with a focus on payments made in a
variety of areas, and help you improve your
bottom line.
Our experienced specialists have recovered
millions of dollars for our clients through the
following services:
Duty drawback
Reclaim duty payments on imported
merchandise that is re-exported.
Duty recovery
Find opportunities in valuation, origin and
classification to recover duties paid.
Canadian commodity tax recovery
Conduct a systematic analysis of your financial
records, focusing on commodity tax payments
made to provincial or federal governments.
Tax and recovery services
10 Trade Consulting Services

11. Canadian GST services
Livingston qualified tax specialists provide
Goods and Services Tax (GST) and
Harmonized Sales Tax (HST) services for
Canadian Non-Resident Importers (NRIs)
and help clients understand how to use
GST direct billing services.
GST direct billing
Livingston’s GST direct billing service helps
Canadian consignees or importers handle the
payment of taxes on their imports.
GST/HST services for Canadian NRIs
Livingston GST/HST specialists help NRIs
navigate the complexities of Canada’s
GST/HST programs, pay the correct tax amounts
and meet tax law obligations.
Trade Consulting Services 11
“There’s nothing
more satisfying than
presenting a case to
a CEO or CFO that
shows them how
they can get back
thousands –
sometimes hundreds of thousands – of
dollars following a duty recovery or duty
drawback exercise.”
Susan Pomerantz
Executive Director, U.S. Trade Consulting

12. Supply chain safety and security
The benefits of participating in supply chain
security programs like the Customs-Trade
Partnership Against Terrorism (C-TPAT) in the
United States, Partners in Protection (PIP) in
Canada, Authorised Economic Operator (AEO)
in Europe or Nuevo Esquema de Empresas
Certificadas (NEEC) in Mexico are significant.
Our consultants were among the first to help
companies apply for these programs, and
we’ve helped hundreds of companies manage
the application process and receive approval.
Our comprehensive supply chain security
services will help you assess your ability to
meet program requirements; identify gaps
and areas for improvement; provide the
support and guidance you need to complete
the application process; and validate your
suppliers’security efforts within your
supply chain.
We can help you manage the following supply
chain security program areas:
Program applications
Enhance your reputation with customs
authorities as a secure, low-risk company
focusing on self-policing rather than customs
verification. We’ll guide you through the entire
submission process.
Supplier validation
Ensure that you and your trade partners are
meeting the requirements to maintain your
membership status. We’ll communicate with
your suppliers and help you develop an
ongoing process to obtain, store and validate
data about your suppliers’membership.
Supply chain security
“Supply chain
security programs
show customs
authorities that
you’re a trustworthy
trade partner -
that you’ve got consistent, repeatable levels
of compliance and security throughout your
organization.
Liz Lorincz
Director, Eastern Region, Trade Consulting
12 Trade Consulting Services

13. Reduce risk
throughout your
supply chain with
trusted trader status.
What is improved security and a stronger
reputation worth to you? Supply chain
security program certifications can lead to
better security levels, reduced inspections
and quicker movement of goods around
the world.

14. 14 Trade Consulting Services
Why choose Livingston?
G
cGlobal coverage
We have the trained customs and compliance
professionals that can meet all of your customs
and compliance needs. With over 300
consulting professionals across North America,
Europe and Asia, we can solve your compliance
needs at home and abroad.
Better service
No one has a broader range of trade specialists.
Our client service teams make it their business
to gain a deep understanding of your business
and your products.
Smarter solutions
Livingston is the market leader in customs
and compliance expertise. We know about
regulatory changes that will impact you, years
before they come into effect, and have one of
the broadest ranges of consulting services to
meet your compliance needs. We do it all: tariff
classification, valuation, disclosures, compliance
review, free trade validation, duty drawback and
more.

15. Trade Consulting Services 4
Global
capabilities
Mexico
We offer tailored solutions for the maquiladora
industry and our global trade management
solutions for Mexico manage your entire
process along the U.S./Mexican border whether
you’re going northbound or southbound.
We become a partner with your business and
directly manage part, or all of the functions that
a typical customs department would handle for
you. We’ll coordinate with all the third-party
suppliers needed along the border, including
warehousing, drayage, Mexican customs
brokerage, U.S. customs brokerage and freight
forwarding, so that both you and your suppliers
have just one single point of contact. Use
our strategic partnerships, experience, strict
process controls and worldwide locations to
your advantage so you can start seeing real cost
savings in your company.
Europe
We’re experts in trade compliance and have
extensive experience helping companies
operating in Europe develop risk mitigation
processes. Our trade consulting services
include export assessments, compliance
improvement programs, the design of
processes and procedures, product jurisdiction
and classification, documentation content and
resource compliance, and awareness courses.
We help our clients reach a level of sustainable
regulatory compliance by understanding
their business, developing solutions that are
tailored to their needs and providing support
on legislation and regulatory control topics that
affect their business flows.
Asia
We have expanded our global footprint by
opening local offices to service Asia. Our Hong
Kong-based team offers support for import and
export operations and compliance, including
import and export license determination and
application, duty management and product
classification. We oversee our clients’daily
import and export processes and even manage
third party brokers and freight forwarders,
ensuring that performance metrics meet
established service level objectives. Our trade
compliance support service is unique in Asia
Pacific as it helps companies to improve trade
operations and reduce risk.

16. Simplify the
complex
Contact Livingston
Have questions or need help with your
shipments? Contact your account executive,
write to us at: simplify@livingstonintl.com
or give us a call at 1-800-837-1063
www.livingstonintl.com
© 2015 Livingston International
Compliance programs
Export controls
Classification services
International trade compliance
and special trade agreements
Financial recovery
Canadian GST services
Supply chain safety and security
Global capabilities