US ross Border Fees from the Canadian Perspective我们的跨境费从加拿大的角度.pptVIP

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US ross Border Fees from the Canadian Perspective我们的跨境费从加拿大的角度.ppt

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US ross Border Fees from the Canadian Perspective我们的跨境费从加拿大的角度

U.S. CROSS BORDER FEES FROM THE CANADIAN PERSPECTIVE` April 19, 2008 Canadian – United States Law Institute Case Western Reserve School of Law Cleveland, Ohio Presented by David Hamill, Arent Fox LLP TOPICS Types of U.S. Cross Border Fees U.S. fees from the Canadian perspective Deficiencies in border fee data and analysis Example of estimated data from existing sources Gaps in U.S. legal requirements for border fee data collection and analysis 2008 GAO Study and other recommendations BORDER FEES COBRA Fee Funds inspection services Paid by carrier (air, rail, vessel, truck) per crossing Merchandise Processing Fee (“MPF”) Funds non-inspection commercial customs services rotation mode Paid by importer per entry Harbor Maintenance Fee (“HMF”) Funds harbor dredging Paid by importer for merchandise transported and entered by vessel APHIS Fee Funds agricultural inspections at border Paid by carrier (air, rail, vessel, truck) per crossing Special Agriculture Fees Historically Special Status of Canada NAFTA Special trading relationship NAFTA – no increases to “customs user fees” Canada shipments exempt from MPF Canada historically was exempt from APHIS fees BUT….. CANADA LOSING ITS SPECIAL STATUS Must claim NAFTA in order to be exempt from MPF (even if duty rate is “zero”) NAFTA is not claimed on approximately 45 percent of shipments from Canada APHIS exemption for Canada removed in 2007 Canada pays disproportionate amount of COBRA and HMF fees BORDER FEE DATA AND STUDIES LACKING U.S. law does not require Customs and Census to maintain data on user fees by specific country Customs is not required to maintain information regarding the number of border crossings by transportation mode (vessel, truck, rail, air) Census maintains import values for Canadian into the U.S. for air and vessel conveyances only Neither Customs nor Census maintains import values by rail or truck HMF $3.3 BILLION surplus Canada: FY 2006 - $223,202,547 FY 2005 - $203,285,162 FY 2004 - $169