Requester Report Rapport du demandeur
Request Number / Numero de la demande : A-2013-00185 Total Documents / Nombre de documents : 7 Total Pages / Nombre de pages : 17 Pages 000001 - 000001 000002 - 000002 000003 - 000003 000004 - 000004 000005 - 000006 000007 - 000008 000009 - 000009 000010-000011 000012 - 000013 000014-000014 000015 - 000015 000016-000016 000017 - 000017 Disclosure / Divulgation Consult-Partial / Consultation partielle Consult-Partial / Consultation partielle Consult-Release / Consultation divulguee Consult-Partial / Consultation partielle Consult-Release / Consultation divulguee Consult-Release / Consultation divulguee Consult-Partial / Consultation partielle Consult-Release / Consultation divulguee Consult-Release / Consultation divulguee Consult-Partial / Consultation partielle Consult-Release / Consultation divulguee Consult-Partial / Consultation partielle Release / Divulguee Exemptions - Exclusions s.21(l)(b) s.l6(2)(c),s.21(l)(b) s.21(l)(b)
s.l9(l), s.21(l)(b) s.21(l)(b), s.23, s.24(l)
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From: Sent: To: Subject:
Halley, Patrick Thursday, April 04, 2013 9:40 PM Kline, Anne - CBSA.ASFC Re: iPods face new tax under budget tariff changes 13:00
Talk to you tomorrow and thanks for your help on short notice, From: Kline, Anne [mailto:Anne.Kline@cbsa-asfc.gc.ca] Sent: Thursday, April 04, 2013 09:13 PM To: Halley, Patrick Subject: RE: iPods face new tax under budget tariff changes 13:00 No doubt... I just wanted to clarify my position since I have had several calls from our MO this evening on this issue and
Have a nice evening! Anne From: Halley, Patrick, [mailto:Patrick.HaUey@fin.gc.ca] Sent: April 4, 2013 9:11 PM
To: Kline, Anne
Subject: Re: iPods face new tax under budget tariff changes 13:00
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From: Kline, Anne [mailto:Anne.Kline@cbsa-asfc.gc.ca] Sent: Thursday, April 04, 2013 08:11 PM To: Halley, Patrick Subject: RE: iPods face new tax under budget tariff changes 13:00 Good evening!
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Director Genera! / Directnce generaie Trade Programs Directorate / Direction des programmes commercial)* Canada Borner Services Agency / Apence des services frontaiiers du Canad? 150 Isabella Street, 11 Floor, Ottawa, OK K1A OL8 / 150, rue Isabella. 11-" etage. Ottawa (ONj K1A OL8 S Anne.Kline@cbsa-asfc.RC.ca
8 _J __ Jmobile) = (613S 954-4494 m'/ATME 1-86C-335-3237
From: Halley, Patrick [majltp:Patrick.Halleytgifin.qc.ca] Sent: April 4, 2013 1:43 PM To: Kline, Anne Subject: FW: iPods face new tax under budget tariff changes 13:00
Could you give me a call when you have a moment? 99Z-2518 Thanks Patrick
From: Finance Communications Finances Sent: Thursday, April 04, 2013 1:05 PM Subject: iPods face new tax under budget tariff changes 13:00
iPods face new tax under budget tariff changes 13:00
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MIKE MOFFATT The Globe and Mail PublishedThursday, Apr. 04 2013,12:56 PM EOT Last updatedThursday, Apr. 04 2013,1:00 PM EDT Not too long ago, the federal Conservatives were accusing opposition parties of wanting to implement an iPod tax. This supposed iPod tax was cited as evidence of the NDP and Liberals' "high tax agenda." In Budget 2013, however, the Conservatives have abruptly changed direction and introduced a hidden iPod tax of their own. One of the estimated 1,290 tariff increases in Budget 2013 is on tariff code 8519.81.29, which includes a number of digital music players. Products that fall under this code, from the .72 countries that are losing their General Protective Tariff status (which include China, South Korea, Malaysia and Indonesia), will see their tariffs rise to 5 per cent from zero on Jan. 1, 2015. The complicating factor is that this tariff increase only affects some digital media players, because not all devices that play digital music fall under this code. A Blackberry, for instance, while it can play digital music, would be considered a cellular phone under the tariff code and not be subject to the tariff increase. A device such as an iPad that plays videos as well as music would also fall under a different category. Apple has four iPod products, all of which are produced in countries losing their GPT status. Three of the four products will face tax increases from this change. Apple has helpfully posted the Harmonized Tariff Schedule (HTS) code for all of its products. These codes are for use in the United States, but it is relatively straightforward to translate these to Harmonized System (HS) codes for use in Canada. The three models of iPod that will experience tariff increases include the iPod shuffle (tariff code 8519.81.29), which will be assessed a 5-per-cent tariff where none was charged before. The iPod nano (8521.90.90) and iPod classic (8521.13.90), which were previously tariff free, will now be charged a 6-per-pent tariff. It is difficult to assess the impact of these tariffs on the end consumer, as the tariff is paid by the importer on the declared import value, not on the entire sticker price. But given the relative market power of Apple and that this tax will also be applied to Apple's competitors, expect nearly all of this tax to be passed along to the end consumer. Three years ago, Conservative Dean Del Mastro told Parliament "our government knows that the last thing Canadian families and consumers need is a massive new tax on iPods and other digital storage devices." Yet in budget 2013 we have the "last thing Canadian families and consumers need." Mike Moffatt is an assistant professor in the Business, Economics and Public Policy group at the Richard Ivey School of Business, University of Western Ontario. UUJi i<r u
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Robichaud, Paul From: Sent: To: Subject:
iJO1 Xiil ic it - i ' v .Jiv Jt ^ . v ;::i i i v.;~; , ^, ^ ,^ „ . , ;, f,. ,^ McKenzie, Rod <Rod.McKenzie@cbsa-asfc.gc.ca> Monday, April 08, 2013 3:51 PM Robichaud, Paul Recent media coverage
Hi Paul, Here is the Globe and Mail Article: http://www.theElobeandmaiUom/report-on-business/economv/econom^ and-the-tariff-code/articlel0814037/
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This is what the CBC had to say: http://www.cbc.ca/news/technologv/storv/2013/04/04/pol-j:p-budget-ipod-tax.htrr[l The CBC weighs in again the next day: http://www-cbc.ca/news/politics/storv/2013/04/05/pol-ipod-tax-friday.html
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Halley, Patrick From: Sent: To:
Cc: Subject: Beyea, Dean Tuesday, April 16, 2013 11:35 AM Kline, Anne - CBSA.ASFC Stewart, Rob; Halley, Patrick; 'firstname.lastname@example.org 9948 policy guidance:
Hi Anne, as requested, attached is the policy guidance for tariff item 9948.00.00. Patrick or I are available to discuss. Trust this is helpful, Dean
Department of Finance Canada
Ottawa, Canada K1AOG5
Ministers des Finances Canada
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Ms Anne Kline Director Genera!, Trade Programs Directorate Canada Border Services Agency 150 Isabella Street, llth Floor Ottawa, Ontario K1AOL8
Dear Ms Kline, You have recently sought the Department's advice given the Minister of Finance's responsibility for tariff policy. This letter is in respect of recent queries covering tariff item 9948.00.00 and the CBSA's request for policy guidance in respect of the treatment and administration of products imported under that tariff item. Further to recent discussions, our organizations are both comfortable that music players, like iPods, meet the "functionally joined" test described in paragraphs 3 and 4 of the C8SA Memorandum D10-14-51. As such, the CBSA should continue its practice of allowing the importation of these products on that basis. With respect to the issue of the so-called "end-use certificates" outlined in section 3 of the Imported Goods Records Regulations, it was never the intention of the relief provided under tariff item 9948.00.00 to have such certificates become the obligation of consumers. To clarify this policy intent, a regulatory amendment, specific to 9948.00.00, could be made that would explicitly shift the perceived burden of certification from consumers to importers and would reflect intended use. It is understood that amending these Regulations in this manner will impact other products imported under tariff item 9948.00.00. We remain available to assist the CBSA in moving forward in a timely manner. Yours sincerely,
Dean Director International Trade Policy Division
From: Sent To: Subject: Rubec, Stephanie Tuesday, May 07, 2013 11:22 AM Halley, Patrick; Beyea, Dean Re: CBSA Media Query on MP3 Tariff
Checking on CBSA's question... Stephanie Rubec Manager, Media Relations / Gestionnaires, relations avec les medias Consultations and Communications Branch | Direction des consultations et des communications Department of Finance Canada / Ministere des Finances Canada Ottawa, Canada K1AOG5 Stephanie, email@example.com Tel: 613-947-5279/ Facsimile | Telecopieur 613-943-0938 Government of Canada I Gouvernement du Canada
From: Rubec, Stephanie Sent: Monday, May 06, 2013 07:17 PM To: Halley, Patrick; Beyea, Dean Subject: Fw: CBSA Media Query on MP3 Tariff We forgot to answer the question below. Is that ours or CBSA's? Stephanie Rubec Manager, Media Relations / Gestionnaires, relations avec les medias Consultations and Communications Branch | Direction des consultations et des communications Department of Finance Canada / Ministere des Finances Canada Ottawa, Canada K1A OG5 Stephanie.firstname.lastname@example.org Tel: 613-947-5279/ Facsimile | Telecopieur 613-943-0938 Government of Canada I Gouvernement du Canada
From: Carnadin, Amitha [mailto:Amitha.Camadin@cbsa-asfc.gc.ca] Sent: Monday, May 06, 2013 05:11 PM To: Rubec, Stephanie Subject: RE: CBSA Media Query on MP3 Tariff Thanks Stephanie, we'll run by our policy side here. Can you confirm whether Finance will address queries on the issue of end-user verification/attestation issue?
Amitha 613-948-3193 From: Rubec, Stephanie [mailto:Stephanie.Rubec@fm.gc.ca] Sent: May 6, 2013 5:00 PM
To: Carnadin, Amitha Subject: Re: CBSA Media Query on MP3 Tariff
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Hi Amitha Our policy folks tweaked the response to make it more accurate:
The Agency cannot release information about imports made by specific companies. That said, the CBSA can confirm that MP3 players imported into Canada are generally classified within two tariff items, depending upon their specific features: those players that have only audio capabilities are classified in tariff item 8519.81.29 and are subject to a 5% rate of customs duty under the Most-Favoured-Nation (MFN) Tariff, and 0% under 15 other preferential tariff treatments covering Canada's free trade partners and countries eligible for one of Canada's three development-oriented tariff preference regimes (General Preferential Tariff; Least Developed Country Tariff; and, Caribbean Commonwealth Countries Tariff). Those players that also have video capabilities are classified in tariff item 8521.90.90 and are subject to a 6% rate of customs duty under the MFN Tariff and 0% under the 15 other tariff treatments. However, since these MP3 players can be connected to a computer for the storage and transfer of data (e.g., music, videos, etc.), they may be imported into Canada duty free under tariff item 9948.00.00, regardless of their origin.
Stephanie Rubec Manager, Media Relations / Gestionnaires, relations avec les medias Consultations and Communications Branch | Direction des consultations et des communications Department of Finance Canada / Ministere des Finances Canada Ottawa, Canada K1A OG5 Stephanie. email@example.com Tel: 613-947-5279/ Facsimile | Telecopieur 613-943-0938 Government of Canada I Gouvernement du Canada
From: Camadin, Amitha
Sent: Monday, May 06, 2013 04:22 PM
To: Rubec, Stephanie Subject: RE: CBSA Media Query on MP3 Tariff No, it's not required today. But we'd like to respond tomorrow if we can. Amitha 613-948-3193 From: Rubec, Stephanie [mailto:Stephanie.Rubec@rin.gc.ca] Sent: May 6, 2013 3:48 PM To: Camadin, Amitha; Barnabe, David Cc: Giofti, Patrizia; Bailey, Esme; Graham, Maja Subject: RE: CBSA Media Query on MP3 Tariff I'll check with our policy folks and get back to you. Deadline is today?
Stephanie Rubec Manager, Media Relations / Gestionnaire, relations avec les medias _ J Consultations and Communications Branch | Direction des consultations et des crimmuntcationsr ° " Department of Finance Canada / Ministers des Finances Canada Ottawa, Canada K1A OG5 Stephanie.ru bec(S>fin.gc.ca Tel: 613-947-5279/ Facsimile (Telecopieur 613-943-0938 Government of Canada I Gouvernement du Canada
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From: Carnadin, Amitha [mailto:Amitba.Carnadin@cbsa-asfc.gc,ca] Sent: May-06-13 3:45 PM To: Barnabe, David; Rubec, Stephanie Cc: Giolti, Patrizia - CBSA.ASFC; Bailey, Esme - CBSA.ASFC; Graham, Maja Subject: CBSA Media Query on MP3 Tariff Hello, Please note that CBSA has a pending media query from Le Devoir about the MP3 tariff. We wanted to share our proposed response below with Finance to determine if you have any comments/concerns. Can you please take a look and let us know? Also, if pressed by the reporter on the issue of end-user verification/attestation, can we direct to Finance?
Thanks, Amitha Carnadin CBSA Media Relations 613-948-3193
Media: • B • • 9 >Le Devoir) Sujet: j'aimerais obtenir des precisions a propos de la fin du tarif douanier preferential s'appliquant a 72 pays. J'aimerais savoir si les appareils de type MP3 tombent dans la categorie des biens pour lesquels le tarif passe de 0 % a 5 (ou 6) %. II semble y avoir un debat, certains soutenant que les appareils MP3 etaient soumis a une exemption et que cette exemption se poursuivra.
1. Dans quelle categorie de tarif tombent les MP3s (iPods 4th generation, 5 th gen, nano, etc., Sony MP3.) 2. Quel est le taux de tarif qui s'applique a ces produits? 3. Quel sera desormais le tarif qui s'applique? Proposed Response: The Agency cannot release information about imports made by specific companies. That said, the CBSA can confirm that MP3 players imported into Canada are generally classified within two tariff items, depending upon their specific features. MP3 players that can be connected to a computer for the storage and transfer of data (e.g., music, videos, etc.) may be imported into Canada duty free under tariff item 9948.00.00, regardless of their origin. Those players that have only audio capabilities are classified in tariff item 8519.81.29 and are subject to a 5% rate of customs duty under the Most-Favoured-Nation (MFN) Tariff. MP3 players that also have video capabilities are classified in tariff item 8521.90.90 and are subject to a 6% rate of customs duty under the MFN Tariff. Both types of MP3 players may be imported into Canada duty free under the North American Free Trade Agreement (NAFTA), when certified as having been manufactured in the United States or Mexico, or when they are certified as having been manufactured in one of the many countries with which Canada has signed a free trade agreement, or in one of the countries listed in the Customs Tariff as beneficiaries of the General Preferential Tariff.
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Winter. Scott Thursday, May 23, 2013 3:17 PM Kline, Anne - CBSAASFC Halley, Patrick FW: TV importers accuse border officials of misleading advance tariff rulings: 12:13
Hi Anne - Heft a message with your assistant. Is it possible to obtain a copy of the ATlPs referenced in the article below for use in developing comms lines? Thanks. Scott Winter Senior Economist | £conomiste principal International Trade Policy Division | Division de la politique commerciale Internationale Department of Finance Canada | Ministere des Finances Canada Ottawa, Canada K1AOG5 Scott.Winter@fm.ec.ca
Telephone | Telephone 613-992-4418
Department of Fln«no» f^j.^jtji
From: Finance Communications Finances Sent: Thursday, May 23,2013 12:21 PM Subject: TV importers accuse border officials of misleading advance tariff rulings: 12:13
TV importers accuse border officials of misleading advance tariff rulings: 12:13
By Bruce Cheadle, THE CANADIAN PRESS May 23 2013-Source: TRA OTTAWA _ Importers of popular electronics such as big-screen TVs and MP3 players are ramping up their fight against federal tariff changes, accusing the government of misleading them by offering tariff breaks that It planned to claw back later. Importers of televisions are already on the hook for about $16 million in retroactive duties from 2011 after last year's crackdown on a particular tariff exemption that has become a political football. Electronics brought to Canada under exemption 9948 are supposed to be used continuously for four years while hooked up to a computer, and importers are required to provide an "end-user certificate" proving thaf s how each device was used. No such end-user certificates for consumer electronics exist, something officials at the Canada Border Services Agency have acknowledged in internal emails. Now a coalition of importers says it has documents that prove border officials allowed them to import products duty-free, knowing the government would claim the tariffs and penalty costs at a later date. For a Conservative government that once made political hay out of accusing the New Democrats of planning an iPod tax, the new levies on electronic goods could prove embarrassing.
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Finance Minister Jim Flaherty insisted this spring that iPods would continue to enjoy tariff exemptions under 9948. However specific CBSA rulings have already determined that iPods require the same non-existent end-use certificate! ~ ^ u " u " L Flaherty appeared to take a tougher line Wednesday evening at a Commons committee hearing. "You're talking about a process problem," he told Liberal MP Scott Brison, who asked directly if iPod importers required the certificates. "Substantively, there is no tax on iPods. And end-user certificates have been required for a long, long time over a large range of products," said Flaherty. "Some vendors have obeyed the law and some haven't. And some who haven't obeyed the law have found themselves in some difficulty. That's what happens." Ken Buschlen, vice-president of **>finance<** for Panasonic Canada, says his company and others rely on the Canada Border Services Agency to act in good faith with its advance tariff rulings. "CBSA issued us authorization to import products duty-free, but it now appears the CBSA intended to claw back the duties later. This is clearly unfair," Buschlen says in a news release. The coalition bases its claims on hundreds of pages of government emails it received under the Access to Information Act. The emails show that as early as 2008, CBSA officials recognized importers using the 9948 exemption would not be able to provide end-user certificates, but continued providing advance rulings allowing the goods to enter Canada duty-free. Early last year officials launched a "strategy" of compliance audits, demanding end-user certificates that they knew could not be produced. Emails show the ministerial offices of Public Safety Canada and Finance were notified. "This is a good news story for Trade ($16 million in recoverable revenue)," boasts a top bureaucrat in one email. A "priority submission" paper for the CBSA, completed in January 2012, notes that tariff 9948 has been used often by TV importers: "Although importers may have been the subject of prior compliance verifications, the end-use has never been audited, nor have certificates been required." The documents also cite importers whose specific advance rulings from the CBSA expressly state "there will be no end use certificates required," In the highly competitive consumer electronics market, tariffs are passed on directly to the consumer. Jacob Herzog, vice-president of Curtis International, said in the coalition news release Thursday that importers can't afford to eat retroactive tariffs. "The televisions were priced and sold base on this direction (from the CBSA). We cannot now collect millions of dollars from these television sales to pay retroactive import duties." A wide group of electronics consumers can expect to feel the impact of the aggressive CBSA strategy, according to internal government documents. "Plans are underway to examine other consumer goods that are accounted for under tariff item 9948.00.00, such as CDs, DVDs and speakers...," states an undated memo to the CBSA president. "Refund claims that have been previously approved without a certification signed by actual users may also be 'further redetermined' to recover duties refunded, in error."
From: Sent: To: Subject: Kline, Anne <Anne.Kline@cbsa-asfc.gc.ca> Monday, May 27, 2013 5:52 PM Halley, Patrick FW: Special Notice from I.E.Canada Regarding CBSA Policy Shift
FYI... Anne From: I.E.Canada [mailto:firstname.lastname@example.org] Sent: May 27, 2013 5:02 PM Subject: Special Notice from I.E.Canada Regarding CBSA Policy Shift
SPECIAL NOTICE REGARDING CBSA SHIFT IN POLICY
There appears to have been a significant policy shift within CBSA that could have huge ramifications for your business. If you have been reading the news over the past few weeks, you'll know that there has been lots of buzz over the iPod tariff. This ties back to the recordkeeping requirements of end-use tariff item 9948.00.00 and highlights CBSA's enforcement focus on the importers of consumer electronic goods (mostly TV sets) and the iPod. In a dramatic policy shift, recent actions by CBSA seem to imply that consumer goods imported into Canada and sold at the retail level require the importer of record to acquire enduse certificates from the consumers, and to have those records in their files to substantiate the use of the end-use provisions at the time of import. This apparent change in policy is happening despite the fact that importers have written rulings to the contrary, regardless of the fact that in the past, this requirement has never been enforced. It is believed that the motivation behind this policy shift is financial and being driven by the Department of Finance - estimates show that if CBSA is successful in implementing this, they will collect $16 million in penalties and duties. Should this initial enforcement project be successful, it is believed that CBSA will likely target more than just television sets, going after all end use provisions throughout the entire tariff. Coupled with this are the proposed changes to the GPT, which will see the removal of 72 countries from the GPT in January 2015. This move is likely to increase costs for any business that imports or deals with suppliers who import from any of the countries targeted for removal. Together, 9948 and the GPT changes are a response to the Department of Finance's need to find money. Unfortunately, there seems to be a lack understanding on the part of the Department of the impact of these changes on Canadian businesses (importers and end-
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As a result, I.E.Canada has been busy working with various members and other associations to address both these issues. I.E.Canada plans to form a working group to outline the concerns and to present findings and recommendations to the Government. This Thursday, May 30 from 1:00 to 3:00 p/n I.E.Canada will hold a Town Hall Meeting via webinar to explain the issues are to all I.E.Canada members and to any other businesses that may be affected. I urge you to attend- this is the most critical issue your business is likely to face this year. There will be no charge for this webinar. To register for the webinar and to receive dial-in information, please go to: http://www.iecanada.com/events. php?eid=137 Joy Nott President I.E.Canada, Canadian Association of Importers & Exporters
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From: Sent: To: Cc Subject: Robichaud, Paul Tuesday, July 09, 2013 10:58 AM Tebbutt, Grant - CBSA.ASFC; Callaghan, Leo - CBSA.ASFC Kelloway, Diane RE: 9948.00.00 position paper.
Good day Grant and Leo,
Paul Robichaud Senior Economist |feconomisteprincipal International Trade Policy Division | Division de la politique commerciale Internationale International Trade and Finance | Finances et echanges intemationaux Department of Finance Canada | Ministers des Finances Canada Ottawa, Canada K1 A OG5 Paul.Robichaud@fin.gc.ca Telephone | Telephone 613-992-2510 / Facsimile | Telecopieur 613-992-6761 / Teletypewriter | Teleimprimeur 613-995-1455 Government of Canada | Gouvemement du Canada
Department of Financ* Canada
Minister* dws Finances Canada
From: Tebbutt, Grant [mailto:Grant.Tebbutt@cbsa-asfc.gc.ca] Sent: Monday, July 08, 2013 2:37 PM To: Kelloway, Diane; Robichaud, Paul Cc: Callaghan, Leo - CBSA.ASFC Subject: RE: 9948.00.00 position paper. Any thoughts? Recourse is asking us for preliminary input. From: Callaghan, Leo Sent: June 28, 2013 2:22 PM To: Kelloway, Diane: FIN; Robichaud, Paul: FIN Cc: Tebbutt, Grant Subject: RE: 9948.00.00 position paper. Diane/Paul ^ ~ ^ ^ ^ ^ ^ _• If you could provide your answer to Grant, it would be appreciated. Thanks
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From: Callaghan, Leo Sent: June 26, 2013 5:31 PM To: dianejcelloway@fin .gc. ca; Robichaud, Paul: FIN Cc: Callaghan, Leo Subject: FW: 9948.00.00 position paper. Good morning Diane/Paul
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Recourse is asking for some guidance from Trade regarding the classification of the disputed goods below, as well as the applicability of 9948. It is on the latter point that I am wondering whether Finance has any background on what was intended by "Video games used with a television receiver, and other electronic games". Was it Finance's intent to cover video games for use with video game consoles (i.e., the hardware), Arcade machines and hand-held gaming devices? Thanks in advance.
Senior Program Advisor | Conseillere principale en matiere de programme Tariff Policy Unit | Unite d'elaboration des politiques du tarif Trade Programs Directorate | Direction des programmes commerciaux Programs Branch | Direction generate des programmes Canada Border Services Agency | Agence des services frontaliers du Canada 8th Floor - Room 848 | Sieme etage - Salle 848 150 Isabella Street, Ottawa ON K1A OL8 | 150, rue Isabella, Ottawa ON K1A OL8 Government of Canada | Gouvernement du Canada Telephone ! Telephone : (613) 952-8590 Facsimile | Telecopieur: (613) 952-3971 E-Mail | Courriel: Leo.Callaghan@cbsa-asfc.gc.ca
Canada Border Services Agency
Agence ctes services frontalters bo Canada
From: Tebbutt, Grant Sent: June 25, 2013 11:02 AM To: Renaud, Sylvie Cc: Pezoulas, Dino; Callaghan, Leo Subject: RE: 9948.00.00 position paper. Sylvie Leo Callaghan will get back to you; although he is out of the office today. Grant From: Sent: June 25, 2013 9:19 AM
To: Tebbutt, Grant Cc: Pezoulas, Dino Subject: 9948.00.00 position paper.
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Hi Grant, I have a case here that deals with tariff item 9948.00.00.1 was just informed by Dino that 1 should be contacting you.
Thank you very much.
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Senior Litigation Officer CBSA/ ASFC Recourse Directorate/ Direction des recours Litigation unit/ Unite des litiges 1686 Woodward Ottawa, ON K2C3R8 Tel.:613-960-5092 Fax.: 613-960-5086