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Integrated Trade Compliance Strategy Responsibility Matrix Global and International Business: Board of Directors Oversight Direction to CEO and Executive team for enterprise risk parameters Ö Direction to CEO and Executive team for financial investment parameters Ö Enterprise risk assessment and macro regulatory impact analysis --international ex Ö Ö Ö Ö Ö Ö Ö Enterprise risk assessment and macro regulatory impact analysis-manufacturing reor Ö Director risk assessment – international expansion Ö Ö International expansion-investment assessment for international expansion Ö Ö Ö Ö Board of Directors Audit committee visibility to international expansion impact Ö Ö Ö Selection of external auditors, external legal counsel, external trade counsel Ö Ö Ö Corporate liability insurance- trade and regulatory risk assessment Ö Ö Ö Ö Ö Corporate director liability insurance – trade and regulatory risk assessment Ö Ö Ö Ö Ö CEO and Executive team liability insurance –trade and regulatory risk assessment Ö Ö Ö Ö Ö International Business Development: CEO/ Executive Team Oversight International expansion-region/country regulatory assessment-impact analysis Ö Ö Ö Ö Ö Ö Ö International acquisitions regulatory assessment – impact analysis Ö Ö Ö Ö Ö Ö Ö International partnerships regulatory assessment-impact analysis Ö Ö Ö Ö Ö Ö Ö International manufacturing –regulatory assessment-impact analysis Ö Ö Ö Ö Ö Ö Ö International sourcing relationships assessment-impact analysis Ö Ö Ö Ö Ö International sales contracts-regulatory assessment-impact analysis Ö Ö Ö Ö Ö Ö Ö International sales partnerships-regulatory assessment-impact analysis Ö Ö Ö Ö Ö Ö Ö International licensing and sales agreements-regulatory-impact analysis Ö Ö Ö Ö Ö Ö Ö Financial Management Corporate international trade compliance checklist Ö Ö Ö Valuation –regulatory assessment –tax impact analysis-Canada, US, international Ö Ö Ö Ö Ö Valuation-regulatory assessment-customs impact analysis-Canada, US, international Ö Ö Ö Ö Ö Impact assessment of foreign supply chain on NAFTA eligibility Ö Ö Ö Ö Regional Free Trade Agreement assessment and impact on foreign sourcing costs Ö Ö Ö Ö Regional Free Trade Agreement assessment and impact on foreign sales costs Ö Ö Ö Ö Regional FTA risk burden assessment-Canada, US, international Ö Ö Ö Low cost country/region analysis on international sourcing options Ö Ö Ö Ö Free Trade Zone analysis-international/global opportunity assessment Ö Ö Ö Ö Free Trade Zone analysis- US, Canada opportunity assessment Ö Ö Ö Ö Canada/US OGD requirements/enforcement impact assessment Ö Ö Ö Ö International/global requirements/enforcement impact assessment Ö Ö Ö Ö Ö Ö Canada/US Permit, license, quota assessments Ö Ö Ö International/global permit, license, quota assessments Ö Ö Ö Board CEO Executive Team Business Operations Financial Management Business Development Legal Financial Trade Customs

International Trade Compliance Strategy Responsibility Matrix

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A quick reference tool that supports the white paper, The Case for an Integrated Trade Compliance Strategy. It shows a road map of relationships, owners, and tasks that are intertwined when an organization is active in international trade. This road map can assist an organization to benchmark their current practice versus that proposed with an Integrated Trade Strategy.

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Page 1: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

Global and International Business: Board of Directors Oversight

Direction to CEO and Executive team for enterprise risk parameters ÖDirection to CEO and Executive team for financial investment parameters ÖEnterprise risk assessment and macro regulatory impact analysis --international expansion Ö Ö Ö Ö Ö Ö ÖEnterprise risk assessment and macro regulatory impact analysis-manufacturing reorganization ÖDirector risk assessment – international expansion Ö ÖInternational expansion-investment assessment for international expansion Ö Ö Ö ÖBoard of Directors Audit committee visibility to international expansion impact Ö Ö ÖSelection of external auditors, external legal counsel, external trade counsel Ö Ö ÖCorporate liability insurance- trade and regulatory risk assessment Ö Ö Ö Ö ÖCorporate director liability insurance – trade and regulatory risk assessment Ö Ö Ö Ö ÖCEO and Executive team liability insurance –trade and regulatory risk assessment Ö Ö Ö Ö Ö

International Business Development: CEO/ Executive Team Oversight

International expansion-region/country regulatory assessment-impact analysis Ö Ö Ö Ö Ö Ö ÖInternational acquisitions regulatory assessment – impact analysis Ö Ö Ö Ö Ö Ö ÖInternational partnerships regulatory assessment-impact analysis Ö Ö Ö Ö Ö Ö ÖInternational manufacturing –regulatory assessment-impact analysis Ö Ö Ö Ö Ö Ö ÖInternational sourcing relationships assessment-impact analysis Ö Ö Ö Ö ÖInternational sales contracts-regulatory assessment-impact analysis Ö Ö Ö Ö Ö Ö ÖInternational sales partnerships-regulatory assessment-impact analysis Ö Ö Ö Ö Ö Ö ÖInternational licensing and sales agreements-regulatory-impact analysis Ö Ö Ö Ö Ö Ö Ö

Financial Management

Corporate international trade compliance checklist Ö Ö ÖValuation –regulatory assessment –tax impact analysis-Canada, US, international Ö Ö Ö Ö ÖValuation-regulatory assessment-customs impact analysis-Canada, US, international Ö Ö Ö Ö ÖImpact assessment of foreign supply chain on NAFTA eligibility Ö Ö Ö ÖRegional Free Trade Agreement assessment and impact on foreign sourcing costs Ö Ö Ö ÖRegional Free Trade Agreement assessment and impact on foreign sales costs Ö Ö Ö ÖRegional FTA risk burden assessment-Canada, US, international Ö Ö ÖLow cost country/region analysis on international sourcing options Ö Ö Ö ÖFree Trade Zone analysis-international/global opportunity assessment Ö Ö Ö ÖFree Trade Zone analysis- US, Canada opportunity assessment Ö Ö Ö ÖCanada/US OGD requirements/enforcement impact assessment Ö Ö Ö ÖInternational/global requirements/enforcement impact assessment Ö Ö Ö Ö Ö Ö

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Page 2: International Trade Compliance Strategy Responsibility Matrix

Canada/US Permit, license, quota assessments Ö Ö ÖInternational/global permit, license, quota assessments Ö Ö ÖCanada/US restricted goods assessment Ö Ö ÖInternational/global restricted goods assessment ÖCanada/US restricted parties screening Ö Ö ÖInternational/global restricted parties screening Ö Ö ÖCBSA-US Bonds, GST Letter, Account Security Ö Ö ÖCBSA, USBP financial settlement duties and taxes Ö Ö ÖCBSA, USBP audits and interventions Ö Ö Ö Ö Ö Ö ÖCBSA, USBP post entry adjustments Ö Ö Ö ÖCBSA, USBP fines and penalties payment Ö Ö Ö ÖTaxation model assessment and impact analysis Ö Ö Ö Ö ÖCanadian and US corporate tax returns and oversight to auditors Ö Ö Ö Ö ÖValuation model assessment and impact analysis Ö Ö Ö Ö Ö ÖCost of sales audits factoring trade-related expenditures Ö Ö Ö ÖDuty paid, duty saved surveillance and management Ö Ö Ö ÖForeign vendors-terms of sale and administration of accounts payable Ö Ö Ö ÖForeign customers-terms of sale and administration of accounts receivable Ö Ö ÖLetter of Credit settlement and compliance assessment-exports Ö Ö Ö ÖLetter of Credit settlement and compliance assessment-imports Ö Ö Ö ÖCanadian duty drawback assessment and administration Ö Ö Ö ÖUS duty drawback assessment and administration Ö Ö Ö ÖGST collection, remittance, reporting, and reconciliation Ö Ö Ö ÖCurrency Exchange Assessment & Strategy Ö Ö ÖExport Insurance Assessment & Strategy Ö Ö

Business Operations: Global Sourcing

Country of origin impact assessment on NAFTA/FTA eligibility Ö Ö Ö ÖFTA eligibility and documentation Ö Ö Ö ÖTariff classification of imported products by part number Ö Ö ÖCountry of origin verification of imported products by part number Ö Ö ÖCurrency of settlement /conversion Ö ÖValuation criteria Ö Ö Ö ÖValue included-freight, cash discounts, Ö Ö Ö ÖValue included-assists, tool and die, drawings, moulds Ö Ö Ö ÖPurchase order preparation and nomenclature Ö ÖCustoms invoices required Ö ÖSpecial permits Ö Ö ÖOGD requirements Ö Ö ÖSIMA reporting Ö Ö ÖDFAIT applicability Ö Ö ÖAnnex Code eligibility Ö Ö ÖLanded cost assessment Ö Ö

Page 3: International Trade Compliance Strategy Responsibility Matrix

Canada/US labelling/packaging requirements Ö Ö ÖInternational/global packaging requirements Ö Ö ÖForeign sourcing process mapping Ö ÖAccountability matrix – supplier, importer Ö ÖAccountability matrix – importer team members Ö Ö Ö Ö

Business Operations: Supply Chain-Logistics

US Customs advance reporting assessment (e-manifest) and process map Ö Ö ÖCanada advance reporting assessment (e-manifest) and process map Ö Ö ÖInternational markets advance reporting requirements and process map by region Ö Ö ÖCanadian OGD reporting requirements-in transit, on arrival, post entry Ö Ö ÖUS OGD reporting requirements-in transit, on arrival, post entry Ö Ö ÖImport documentation flow mapping with supply chain partners Ö Ö ÖCanadian Customs broker notification-protocol/process Ö Ö ÖUS Customs broker notification-protocol/process Ö Ö ÖCarrier bonding and accreditation ÖCarrier security clearance CTPAT, CSA ÖBroker security clearance CTPAT, PIP Ö Ö ÖIn bond, bonded warehouse requirements Ö Ö ÖSupply chain compliance map Ö Ö ÖAccountability matrix – carrier, importer, customs broker Ö Ö Ö

Business Operations: Manufacturing

Product development and engineering: international technical compliance specification review Ö ÖProduct development and engineering: international safety compliance specification review Ö ÖProduct development and engineering: Canada and US safety compliance specification review Ö ÖManufacturing process certification: Canada and US industry specifications Ö ÖManufacturing process certification: International industry specifications ÖBill of materials: part number, assembly, sub-assembly: domestic and international components ÖLabour, material and overhead calculations for regional value content to support FTA benefits Ö ÖSegregated receiving process for international imports ÖDiscrepancy reporting to Customs or broker for shortages/overages, undeclared items Ö Ö ÖReturn process for internationally sourced goods –defective, warranty, repair and return Ö ÖPackaging and containerization requirements: Canada/US Ö Ö ÖPackaging and containerization requirements: International/global Ö Ö ÖPlant and grounds security: compliance with C-TPAT, PIP certification Ö Ö ÖPersonnel security and access: compliance with C-TPAT, PIP certification Ö Ö ÖSupplier security: compliance with C-TPAT, PIP certification ÖCarrier security and access: compliance with C-TPAT, PIP certification Ö

Business Operations: Global Exporting

Importer of Record determination-vendor or customer Ö ÖUS/Canadian security and bonding arrangements Ö Ö Ö ÖExport Control and OGD assessment (DFAIT, FDA, DND, etc) Ö Ö Ö ÖSpecial permits, licenses, quota reporting Ö Ö Ö

Page 4: International Trade Compliance Strategy Responsibility Matrix

Advance reporting requirements, Canada Customs, US Customs, country of destination Ö Ö ÖExport documentation review-country of origin Ö Ö ÖExport documentation review-country of destination Ö Ö ÖExport documentation review-in transit considerations Ö Ö ÖRestricted party screening and verification Ö Ö ÖIdentification of special packaging requirements for finished goods-Canada/US Ö Ö ÖIdentification of special packaging or labelling requirements for country of destination Ö Ö Ö ÖValuation determination-related party, third party, terms of sale, value included services Ö Ö ÖTariff classification determination of exported goods by part or item number 6 digits Ö Ö ÖTariff classification determination of exported goods to 10 digits – country of destination Ö Ö Ö ÖOrigin criteria determination for FTA benefits if applicable Ö Ö Ö ÖCertification of origin creation and verification, sign off by qualified officer Ö Ö Ö Ö Ö ÖC-TPAT review – carrier(s), Customs Broker, logistics parties, customer Ö ÖExport Insurance Assessment & Review Ö Ö

Risk Management and Compliance: Customs Broker

Broker-importer GAA, Power of Attorney sign off Ö Ö Ö Ö ÖCustoms bonding arrangements-bonds, GST letters Ö Ö Ö ÖCanadian Customs clearance, brokerage, reporting to CBSA Ö ÖUS Customs clearance, brokerage, reporting to USBP Ö ÖFacilitate financial obligations of importer of record to CBSA and USBP Ö Ö ÖFacilitate record keeping obligations of importer of record to CBSA and USBP Ö Ö ÖFacilitate security and bonding of importer of record to CBSA and USBP Ö Ö Ö ÖInterface with importer of record’s carriers and suppliers re trade documents Ö ÖInterface with or representation - Other Canadian and US Government Departments Ö ÖAssistance with or representation- CBSA, USBP audits and compliance verification reviews Ö Ö Ö Ö Ö Ö ÖAssistance with or representation- CBSA, USBP fines, penalties, sanctions Ö Ö Ö Ö Ö Ö ÖAssistance with or representation-CBSA, USBP prior disclosures Ö Ö Ö Ö Ö Ö ÖAssistance with or contractor for tariff classification of imported and exported products Ö Ö ÖAssistance with or contractor for origin determination, Ö Ö ÖAssistance with or contractor for certification of origin validation, creation, pursuit Ö Ö ÖAssistance with valuation determination, method, administration Ö Ö Ö ÖAssistance with or contractor for post entry adjustments and corrections Ö Ö Ö ÖAssistance with or contractor for importer’s database with all regulatory components Ö Ö ÖAssistance with or contractor for Canadian and US duty drawback Ö Ö Ö ÖAssistance with international security certifications: CTPAT, PIP, CSA Ö Ö Ö ÖSourcing assessments – regulatory impact analysis, FTA applicability, duty analysis Ö Ö ÖNew market assessments- regulatory impact analysis, FTA applicability, duty analysis Ö Ö Ö Ö ÖCanada-US Free Trade Zone assessments and duty-tax deferral impact analysis Ö Ö Ö ÖCanada-US Free Zone administration and assistance to importer of record Ö Ö Ö ÖSpecial projects and contracts for services as directed Ö Ö Ö ÖBroker-importer liability matrix-fines, penalties Ö Ö Ö Ö Ö ÖBroker-importer responsibility matrix Ö Ö Ö ÖBroker- importer information flow map Ö Ö Ö Ö

Page 5: International Trade Compliance Strategy Responsibility Matrix

Risk Management and Compliance: Legal Counsel

Client-Lawyer privilege protection Ö Ö Ö ÖInternational business expansion assessment for legal liability impacts Ö Ö Ö ÖPower of Attorney, General Agency Agreement review Ö Ö Ö Ö Ö Ö Ö ÖCounsel/represent importer of record before CBSA for fines, penalties, sanctions Ö Ö Ö Ö Ö Ö Ö ÖCounsel/represent importer of record before US Customs for fines, penalties, sanctions Ö Ö Ö Ö Ö Ö Ö ÖCounsel/represent importer of record- Other Canadian Government Departments Ö Ö Ö Ö Ö Ö ÖCounsel/represent importer of record- Other US Government Departments Ö Ö Ö Ö Ö ÖCounsel/represent importer of record- CBSA audits and compliance verification reviews Ö Ö Ö Ö Ö ÖCounsel/represent importer of record –US Customs audits and compliance verification reviews Ö Ö Ö Ö Ö ÖCounsel/represent importer of record –CBSA prior disclosures Ö Ö Ö Ö Ö ÖCounsel/represent importer of record- US Customs prior disclosures Ö Ö Ö Ö Ö ÖCounsel/represent importer of record –disputes with foreign vendors for non-compliance Ö Ö Ö Ö ÖCounsel/represent importer of record – disputes with foreign customers for non-compliance Ö Ö Ö Ö ÖCounsel/represent importer of record- disputes with customs brokers, carriers, forwarders Ö Ö Ö Ö ÖCounsel/represent importer of record-taxation disputes with CRA, IRS Ö Ö Ö Ö Ö Ö

Risk Management and Compliance: Tax Auditor-Professional Services

International business expansion assessment for taxation and financial liability impacts Ö Ö Ö Ö ÖCanada/US tax audit services Ö Ö Ö Ö ÖCanada/US tax preparation services Ö Ö Ö Ö ÖCanada/US representation before CRA, IRS Ö Ö Ö Ö ÖValuation reviews and opinion – international sourcing, international sales Ö Ö Ö ÖRegional value content (RVC) determination for exported goods Ö Ö Ö Ö Ö ÖAssistance with, or contract services for GST assessments, reporting, and reconciliation Ö ÖCanada-US Free Trade Zone assessments and duty-tax deferral impact analysis Ö Ö Ö Ö Ö ÖSourcing assessments – regulatory and tax impact analysis Ö Ö Ö Ö Ö ÖNew market assessments- regulatory and tax impact analysis Ö Ö Ö Ö Ö Ö

Page 6: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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

Board

Page 7: International Trade Compliance Strategy Responsibility Matrix

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

Page 8: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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Page 9: International Trade Compliance Strategy Responsibility Matrix

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Page 10: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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Page 12: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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

Board

Page 13: International Trade Compliance Strategy Responsibility Matrix

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

Page 14: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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Page 15: International Trade Compliance Strategy Responsibility Matrix

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Page 16: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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Page 18: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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

Board

Page 19: International Trade Compliance Strategy Responsibility Matrix

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

Page 20: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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Page 21: International Trade Compliance Strategy Responsibility Matrix

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Page 22: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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Page 23: International Trade Compliance Strategy Responsibility Matrix

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Page 24: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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

Board

Page 25: International Trade Compliance Strategy Responsibility Matrix

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

Page 26: International Trade Compliance Strategy Responsibility Matrix

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

Page 27: International Trade Compliance Strategy Responsibility Matrix

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

Page 28: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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Page 30: International Trade Compliance Strategy Responsibility Matrix

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Page 32: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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Page 34: International Trade Compliance Strategy Responsibility Matrix

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Page 36: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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

Board

Page 37: International Trade Compliance Strategy Responsibility Matrix

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

Page 38: International Trade Compliance Strategy Responsibility Matrix

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

Page 39: International Trade Compliance Strategy Responsibility Matrix

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

Page 40: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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Page 41: International Trade Compliance Strategy Responsibility Matrix

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Page 42: International Trade Compliance Strategy Responsibility Matrix

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Page 43: International Trade Compliance Strategy Responsibility Matrix

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Page 44: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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Page 45: International Trade Compliance Strategy Responsibility Matrix

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Page 46: International Trade Compliance Strategy Responsibility Matrix

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Page 47: International Trade Compliance Strategy Responsibility Matrix

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Page 48: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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

Board

Page 49: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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Page 50: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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Page 51: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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

Board

Page 52: International Trade Compliance Strategy Responsibility Matrix

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

Page 53: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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Page 54: International Trade Compliance Strategy Responsibility Matrix

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Page 55: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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Page 56: International Trade Compliance Strategy Responsibility Matrix

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Page 57: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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

Board

Page 58: International Trade Compliance Strategy Responsibility Matrix

New market assessments- regulatory and tax impact analysis

Page 59: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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Page 60: International Trade Compliance Strategy Responsibility Matrix

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Page 61: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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Page 62: International Trade Compliance Strategy Responsibility Matrix

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Page 63: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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

Board

Page 64: International Trade Compliance Strategy Responsibility Matrix

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

Page 65: International Trade Compliance Strategy Responsibility Matrix

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

Page 66: International Trade Compliance Strategy Responsibility Matrix

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

Page 67: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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Page 68: International Trade Compliance Strategy Responsibility Matrix

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Page 69: International Trade Compliance Strategy Responsibility Matrix

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Page 70: International Trade Compliance Strategy Responsibility Matrix

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Page 71: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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Page 72: International Trade Compliance Strategy Responsibility Matrix

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Page 73: International Trade Compliance Strategy Responsibility Matrix

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Page 74: International Trade Compliance Strategy Responsibility Matrix

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Page 75: International Trade Compliance Strategy Responsibility Matrix

Integrated Trade Compliance Strategy Responsibility Matrix

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

Board

Page 76: International Trade Compliance Strategy Responsibility Matrix

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

Page 77: International Trade Compliance Strategy Responsibility Matrix

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

Page 78: International Trade Compliance Strategy Responsibility Matrix

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

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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

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Integrated Trade Compliance Strategy Responsibility Matrix

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