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.

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

2. Canada/US restricted goods assessment √ √ √
International/global restricted goods assessment √
Canada/US restricted parties screening √ √ √
International/global restricted parties screening √ √ √
CBSA-US Bonds, GST Letter, Account Security √ √ √
CBSA, USBP financial settlement duties and taxes √ √ √
CBSA, USBP audits and interventions √ √ √ √ √ √ √
CBSA, USBP post entry adjustments √ √ √ √
CBSA, USBP fines and penalties payment √ √ √ √
Taxation model assessment and impact analysis √ √ √ √ √
Canadian and US corporate tax returns and oversight to auditors √ √ √ √ √
Valuation model assessment and impact analysis √ √ √ √ √ √
Cost of sales audits factoring trade-related expenditures √ √ √ √
Duty paid, duty saved surveillance and management √ √ √ √
Foreign vendors-terms of sale and administration of accounts payable √ √ √ √
Foreign customers-terms of sale and administration of accounts receivable √ √ √
Letter of Credit settlement and compliance assessment-exports √ √ √ √
Letter of Credit settlement and compliance assessment-imports √ √ √ √
Canadian duty drawback assessment and administration √ √ √ √
US duty drawback assessment and administration √ √ √ √
GST collection, remittance, reporting, and reconciliation √ √ √ √
Currency Exchange Assessment & Strategy √ √ √
Export Insurance Assessment & Strategy √ √
Business Operations: Global Sourcing
Country of origin impact assessment on NAFTA/FTA eligibility √ √ √ √
FTA eligibility and documentation √ √ √ √
Tariff classification of imported products by part number √ √ √
Country of origin verification of imported products by part number √ √ √
Currency of settlement /conversion √ √
Valuation criteria √ √ √ √
Value included-freight, cash discounts, √ √ √ √
Value included-assists, tool and die, drawings, moulds √ √ √ √
Purchase order preparation and nomenclature √ √
Customs invoices required √ √
Special permits √ √ √
OGD requirements √ √ √
SIMA reporting √ √ √
DFAIT applicability √ √ √
Annex Code eligibility √ √ √
Landed cost assessment √ √
Canada/US labelling/packaging requirements √ √ √
International/global packaging requirements √ √ √
Foreign sourcing process mapping √ √
Accountability matrix – supplier, importer √ √

3. Accountability matrix – importer team members √ √ √ √
Business Operations: Supply Chain-Logistics
US Customs advance reporting assessment (e-manifest) and process map √ √ √
Canada advance reporting assessment (e-manifest) and process map √ √ √
International markets advance reporting requirements and process map by region √ √ √
Canadian OGD reporting requirements-in transit, on arrival, post entry √ √ √
US OGD reporting requirements-in transit, on arrival, post entry √ √ √
Import documentation flow mapping with supply chain partners √ √ √
Canadian Customs broker notification-protocol/process √ √ √
US Customs broker notification-protocol/process √ √ √
Carrier bonding and accreditation √
Carrier security clearance CTPAT, CSA √
Broker security clearance CTPAT, PIP √ √ √
In bond, bonded warehouse requirements √ √ √
Supply chain compliance map √ √ √
Accountability matrix – carrier, importer, customs broker √ √ √
Business Operations: Manufacturing
Product development and engineering: international technical compliance specification review √ √
Product development and engineering: international safety compliance specification review √ √
Product development and engineering: Canada and US safety compliance specification review √ √
Manufacturing process certification: Canada and US industry specifications √ √
Manufacturing process certification: International industry specifications √
Bill of materials: part number, assembly, sub-assembly: domestic and international components √
Labour, material and overhead calculations for regional value content to support FTA benefits √ √
Segregated receiving process for international imports √
Discrepancy reporting to Customs or broker for shortages/overages, undeclared items √ √ √
Return process for internationally sourced goods –defective, warranty, repair and return √ √
Packaging and containerization requirements: Canada/US √ √ √
Packaging and containerization requirements: International/global √ √ √
Plant and grounds security: compliance with C-TPAT, PIP certification √ √ √
Personnel security and access: compliance with C-TPAT, PIP certification √ √ √
Supplier security: compliance with C-TPAT, PIP certification √
Carrier security and access: compliance with C-TPAT, PIP certification √
Business Operations: Global Exporting
Importer of Record determination-vendor or customer √ √
US/Canadian security and bonding arrangements √ √ √ √
Export Control and OGD assessment (DFAIT, FDA, DND, etc) √ √ √ √
Special permits, licenses, quota reporting √ √ √
Advance reporting requirements, Canada Customs, US Customs, country of destination √ √ √
Export documentation review-country of origin √ √ √
Export documentation review-country of destination √ √ √
Export documentation review-in transit considerations √ √ √
Restricted party screening and verification √ √ √
Identification of special packaging requirements for finished goods-Canada/US √ √ √

4. Identification of special packaging or labelling requirements for country of destination √ √ √ √
Valuation determination-related party, third party, terms of sale, value included services √ √ √
Tariff classification determination of exported goods by part or item number 6 digits √ √ √
Tariff classification determination of exported goods to 10 digits – country of destination √ √ √ √
Origin criteria determination for FTA benefits if applicable √ √ √ √
Certification of origin creation and verification, sign off by qualified officer √ √ √ √ √ √
C-TPAT review – carrier(s), Customs Broker, logistics parties, customer √ √
Export Insurance Assessment & Review √ √
Risk Management and Compliance: Customs Broker
Broker-importer GAA, Power of Attorney sign off √ √ √ √ √
Customs bonding arrangements-bonds, GST letters √ √ √ √
Canadian Customs clearance, brokerage, reporting to CBSA √ √
US Customs clearance, brokerage, reporting to USBP √ √
Facilitate financial obligations of importer of record to CBSA and USBP √ √ √
Facilitate record keeping obligations of importer of record to CBSA and USBP √ √ √
Facilitate security and bonding of importer of record to CBSA and USBP √ √ √ √
Interface with importer of record’s carriers and suppliers re trade documents √ √
Interface with or representation - Other Canadian and US Government Departments √ √
Assistance with or representation- CBSA, USBP audits and compliance verification reviews √ √ √ √ √ √ √
Assistance with or representation- CBSA, USBP fines, penalties, sanctions √ √ √ √ √ √ √
Assistance with or representation-CBSA, USBP prior disclosures √ √ √ √ √ √ √
Assistance with or contractor for tariff classification of imported and exported products √ √ √
Assistance with or contractor for origin determination, √ √ √
Assistance with or contractor for certification of origin validation, creation, pursuit √ √ √
Assistance with valuation determination, method, administration √ √ √ √
Assistance with or contractor for post entry adjustments and corrections √ √ √ √
Assistance with or contractor for importer’s database with all regulatory components √ √ √
Assistance with or contractor for Canadian and US duty drawback √ √ √ √
Assistance with international security certifications: CTPAT, PIP, CSA √ √ √ √
Sourcing assessments – regulatory impact analysis, FTA applicability, duty analysis √ √ √
New market assessments- regulatory impact analysis, FTA applicability, duty analysis √ √ √ √ √
Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis √ √ √ √
Canada-US Free Zone administration and assistance to importer of record √ √ √ √
Special projects and contracts for services as directed √ √ √ √
Broker-importer liability matrix-fines, penalties √ √ √ √ √ √
Broker-importer responsibility matrix √ √ √ √
Broker- importer information flow map √ √ √ √
Risk Management and Compliance: Legal Counsel
Client-Lawyer privilege protection √ √ √ √
International business expansion assessment for legal liability impacts √ √ √ √
Power of Attorney, General Agency Agreement review √ √ √ √ √ √ √ √
Counsel/represent importer of record before CBSA for fines, penalties, sanctions √ √ √ √ √ √ √ √
Counsel/represent importer of record before US Customs for fines, penalties, sanctions √ √ √ √ √ √ √ √
Counsel/represent importer of record- Other Canadian Government Departments √ √ √ √ √ √ √

5. 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 √ √ √ √ √ √

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Global and International Business: Board of Directors Oversight
Direction to CEO and Executive team for enterprise risk parameters
Direction to CEO and Executive team for financial investment parameters
Enterprise risk assessment and macro regulatory impact analysis --international expansion
Enterprise risk assessment and macro regulatory impact analysis-manufacturing reorganization
Director risk assessment – international expansion
International expansion-investment assessment for international expansion
Board of Directors Audit committee visibility to international expansion impact
Selection of external auditors, external legal counsel, external trade counsel
Corporate liability insurance- trade and regulatory risk assessment
Corporate director liability insurance – trade and regulatory risk assessment
CEO and Executive team liability insurance –trade and regulatory risk assessment
Financial Management
Valuation –regulatory assessment –tax impact analysis-Canada, US, international
Valuation-regulatory assessment-customs impact analysis-Canada, US, international
CBSA, USBP audits and interventions
Taxation model assessment and impact analysis
Canadian and US corporate tax returns and oversight to auditors
Risk Management and Compliance: Legal Counsel
Client-Lawyer privilege protection
International business expansion assessment for legal liability impacts
Power of Attorney, General Agency Agreement review
Counsel/represent importer of record before CBSA for fines, penalties, sanctions
Counsel/represent importer of record before US Customs for fines, penalties, sanctions
Counsel/represent importer of record- Other Canadian Government Departments
Counsel/represent importer of record- Other US Government Departments
Counsel/represent importer of record- CBSA audits and compliance verification reviews
Counsel/represent importer of record –US Customs audits and compliance verification reviews

7. Counsel/represent importer of record –CBSA prior disclosures
Counsel/represent importer of record- US Customs prior disclosures
Counsel/represent importer of record-taxation disputes with CRA, IRS
Risk Management and Compliance: Tax Auditor-Professional Services
International business expansion assessment for taxation and financial liability impacts
Canada/US tax audit services
Canada/US tax preparation services
Canada/US representation before CRA, IRS

8. ated Trade Compliance Strategy Responsibility Matrix
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12. Integrated Trade Complia
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International Business Development: CEO/ Executive Team Oversight
International expansion-region/country regulatory assessment-impact analysis
International acquisitions regulatory assessment – impact analysis
International partnerships regulatory assessment-impact analysis
International manufacturing –regulatory assessment-impact analysis
International sourcing relationships assessment-impact analysis
International sales contracts-regulatory assessment-impact analysis
International sales partnerships-regulatory assessment-impact analysis
International licensing and sales agreements-regulatory-impact analysis
Financial Management
Valuation –regulatory assessment –tax impact analysis-Canada, US, international
Valuation-regulatory assessment-customs impact analysis-Canada, US, international
International/global requirements/enforcement impact assessment
CBSA, USBP audits and interventions
Taxation model assessment and impact analysis
Canadian and US corporate tax returns and oversight to auditors
Valuation model assessment and impact analysis
Business Operations: Manufacturing
Plant and grounds security: compliance with C-TPAT, PIP certification
Personnel security and access: compliance with C-TPAT, PIP certification
Business Operations: Global Exporting
Certification of origin creation and verification, sign off by qualified officer
Risk Management and Compliance: Customs Broker
Broker-importer GAA, Power of Attorney sign off
Customs bonding arrangements-bonds, GST letters
Facilitate security and bonding of importer of record to CBSA and USBP
Assistance with or representation- CBSA, USBP audits and compliance verification reviews

13. Assistance with 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

14. ated Trade Compliance Strategy Responsibility Matrix
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18. Integrated Trade Complia
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Global and International Business: Board of Directors Oversight
Selection of external auditors, external legal counsel, external trade counsel
International Business Development: CEO/ Executive Team Oversight
International expansion-region/country regulatory assessment-impact analysis
International acquisitions regulatory assessment – impact analysis
International partnerships regulatory assessment-impact analysis
International manufacturing –regulatory assessment-impact analysis
International sourcing relationships assessment-impact analysis
International sales contracts-regulatory assessment-impact analysis
International sales partnerships-regulatory assessment-impact analysis
International licensing and sales agreements-regulatory-impact analysis
Financial Management
Valuation –regulatory assessment –tax impact analysis-Canada, US, international
Valuation-regulatory assessment-customs impact analysis-Canada, US, international
International/global requirements/enforcement impact assessment
CBSA, USBP audits and interventions
CBSA, USBP fines and penalties payment
Taxation model assessment and impact analysis
Canadian and US corporate tax returns and oversight to auditors
Valuation model assessment and impact analysis
Business Operations: Manufacturing
Plant and grounds security: compliance with C-TPAT, PIP certification
Personnel security and access: compliance with C-TPAT, PIP certification
Business Operations: Global Exporting
Certification of origin creation and verification, sign off by qualified officer
Risk Management and Compliance: Customs Broker

19. Broker-importer GAA, Power of Attorney sign off
Assistance with or representation- CBSA, USBP audits and compliance verification reviews
Assistance with or representation- CBSA, USBP fines, penalties, sanctions
Assistance with or representation-CBSA, USBP prior disclosures
Broker-importer liability matrix-fines, penalties
Risk Management and Compliance: Legal Counsel
Client-Lawyer privilege protection
International business expansion assessment for legal liability impacts
Power of Attorney, General Agency Agreement review
Counsel/represent importer of record before CBSA for fines, penalties, sanctions
Counsel/represent importer of record before US Customs for fines, penalties, sanctions
Counsel/represent importer of record- Other Canadian Government Departments
Counsel/represent importer of record- Other US Government Departments
Counsel/represent importer of record- CBSA audits and compliance verification reviews
Counsel/represent importer of record –US Customs audits and compliance verification reviews
Counsel/represent importer of record –CBSA prior disclosures
Counsel/represent importer of record- US Customs prior disclosures
Counsel/represent importer of record –disputes with foreign vendors for non-compliance
Counsel/represent importer of record – disputes with foreign customers for non-compliance
Counsel/represent importer of record- disputes with customs brokers, carriers, forwarders
Counsel/represent importer of record-taxation disputes with CRA, IRS
Risk Management and Compliance: Tax Auditor-Professional Services
International business expansion assessment for taxation and financial liability impacts
Canada/US tax audit services
Canada/US tax preparation services
Canada/US representation before CRA, IRS
Valuation reviews and opinion – international sourcing, international sales
Regional value content (RVC) determination for exported goods
Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis
Sourcing assessments – regulatory and tax impact analysis
New market assessments- regulatory and tax impact analysis

20. ated Trade Compliance Strategy Responsibility Matrix
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√ √ √ √ √ √
√ √ √ √ √
√ √ √ √
√ √ √ √
√ √ √ √
√ √ √ √
√ √ √ √
√ √ √
√ √ √
√ √ √
√ √ √ √
√ √ √ √
√ √ √ √
√ √ √ √
√ √ √ √
√ √ √
√ √ √
√ √ √
√ √ √
√ √ √

22. l
s
ia
om
nc
de
l
ga
t
na
us
a
Le
Tr
Fi
C
√ √ √
√ √ √
√ √ √
√ √ √
√ √
√ √ √
√ √ √
√ √ √
√
√
√ √
√ √
√
√
√ √ √
√ √

23. √ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√
√
√
√
√
√ √ √
√ √ √
√ √ √
√ √ √

24. Integrated Trade Complia
d
r
oa
B
C
Financial Management
Impact assessment of foreign supply chain on NAFTA eligibility
Regional Free Trade Agreement assessment and impact on foreign sourcing costs
Low cost country/region analysis on international sourcing options
CBSA, USBP audits and interventions
CBSA, USBP post entry adjustments
CBSA, USBP fines and penalties payment
Cost of sales audits factoring trade-related expenditures
Duty paid, duty saved surveillance and management
Foreign vendors-terms of sale and administration of accounts payable
Foreign customers-terms of sale and administration of accounts receivable
Letter of Credit settlement and compliance assessment-imports
Canadian duty drawback assessment and administration
US duty drawback assessment and administration
GST collection, remittance, reporting, and reconciliation
Business Operations: Global Sourcing
Country of origin impact assessment on NAFTA/FTA eligibility
FTA eligibility and documentation
Tariff classification of imported products by part number
Country of origin verification of imported products by part number
Currency of settlement /conversion
Valuation criteria
Value included-freight, cash discounts,
Value included-assists, tool and die, drawings, moulds
Purchase order preparation and nomenclature
Customs invoices required
Special permits
OGD requirements
SIMA reporting

25. DFAIT applicability
Annex 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

26. 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

27. 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

28. ated Trade Compliance Strategy Responsibility Matrix
t
t
en
en
ns
m
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op
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am
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pe
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l
l
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nc
nc
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d
in
in
l
ga
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na
na
us
us
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Ex
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Fi
Fi
B
B
B
C
√ √
√ √
√ √
√ √ √ √ √
√ √
√ √ √ √
√ √
√ √
√ √
√ √ √
√ √
√ √
√ √
√ √
√ √
√ √
√
√
√ √
√ √
√ √
√ √
√
√
√
√
√

29. √
√
√ √
√
√
√ √
√ √
√ √
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√ √
√
√ √
√
√
√
√ √ √

30. √ √ √
√
√
√ √
√ √
√ √
√
√
√
√
√
√
√
√ √
√
√
√ √
√ √
√ √ √ √
√ √
√ √ √
√
√
√ √
√ √
√ √ √
√
√
√ √ √ √ √
√ √ √ √ √
√ √ √ √ √
√
√
√
√ √

31. √ √
√
√ √
√ √
√
√ √
√ √
√ √
√ √ √ √
√ √
√ √
√ √ √ √ √ √
√ √ √ √ √ √
√ √ √ √ √ √
√ √ √ √ √

32. l
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√ √
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√ √
√ √
√ √
√ √
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√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√
√
√ √
√ √
√ √

33. √ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√
√
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√
√
√
√ √
√ √

34. √ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√
√
√
√
√
√
√
√ √
√ √
√ √
√ √
√ √
√ √
√ √

35. √ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √

36. Integrated Trade Complia
d
r
oa
B
C
Global and International Business: Board of Directors Oversight
Enterprise risk assessment and macro regulatory impact analysis --international expansion
International expansion-investment assessment for international expansion
Board of Directors Audit committee visibility to international expansion impact
Selection of external auditors, external legal counsel, external trade counsel
Corporate liability insurance- trade and regulatory risk assessment
Corporate director liability insurance – trade and regulatory risk assessment
CEO and Executive team liability insurance –trade and regulatory risk assessment
International Business Development: CEO/ Executive Team Oversight
International expansion-region/country regulatory assessment-impact analysis
International acquisitions regulatory assessment – impact analysis
International partnerships regulatory assessment-impact analysis
International manufacturing –regulatory assessment-impact analysis
International sourcing relationships assessment-impact analysis
International sales contracts-regulatory assessment-impact analysis
International sales partnerships-regulatory assessment-impact analysis
International licensing and sales agreements-regulatory-impact analysis
Financial Management
Corporate international trade compliance checklist
Valuation –regulatory assessment –tax impact analysis-Canada, US, international
Valuation-regulatory assessment-customs impact analysis-Canada, US, international
Impact assessment of foreign supply chain on NAFTA eligibility
Regional Free Trade Agreement assessment and impact on foreign sourcing costs
Regional Free Trade Agreement assessment and impact on foreign sales costs
Regional FTA risk burden assessment-Canada, US, international
Low cost country/region analysis on international sourcing options
Free Trade Zone analysis-international/global opportunity assessment
Free Trade Zone analysis- US, Canada opportunity assessment

37. Canada/US OGD requirements/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

38. Accountability matrix – importer team members
Business Operations: Manufacturing
Labour, material and overhead calculations for regional value content to support FTA benefits
Discrepancy reporting to Customs or broker for shortages/overages, undeclared items
Business Operations: Global Exporting
Importer of Record determination-vendor or customer
US/Canadian security and bonding arrangements
Export Control and OGD assessment (DFAIT, FDA, DND, etc)
Identification of special packaging or labelling requirements for country of destination
Tariff classification determination of exported goods to 10 digits – country of destination
Origin criteria determination for FTA benefits if applicable
Certification of origin creation and verification, sign off by qualified officer
Export Insurance Assessment & Review
Risk Management and Compliance: Customs Broker
Customs bonding arrangements-bonds, GST letters
Facilitate financial obligations of importer of record to CBSA and USBP
Facilitate record keeping obligations of importer of record to CBSA and USBP
Facilitate security and bonding of importer of record to CBSA and USBP
Assistance with or representation- CBSA, USBP audits and compliance verification reviews
Assistance with or representation- CBSA, USBP fines, penalties, sanctions
Assistance with or representation-CBSA, USBP prior disclosures
Assistance with valuation determination, method, administration
Assistance with or contractor for post entry adjustments and corrections
Assistance with or contractor for Canadian and US duty drawback
Assistance with international security certifications: CTPAT, PIP, CSA
New market assessments- regulatory impact analysis, FTA applicability, duty analysis
Canada-US Free Trade Zone assessments and duty-tax deferral impact analysis
Canada-US Free Zone administration and assistance to importer of record
Special projects and contracts for services as directed
Broker-importer liability matrix-fines, penalties
Broker-importer responsibility matrix
Broker- importer information flow map
Risk Management and Compliance: Legal Counsel
Power of Attorney, General Agency Agreement review
Counsel/represent importer of record before CBSA for fines, penalties, sanctions
Counsel/represent importer of record before US Customs for fines, penalties, sanctions

39. Counsel/represent importer 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

40. ated Trade Compliance Strategy Responsibility Matrix
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t
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io
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at
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nc
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d
in
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na
us
us
oa
e
Ex
Le
Fi
Fi
B
B
B
C
√ √ √ √
√ √ √
√ √ √
√ √ √
√ √ √
√ √ √
√ √ √
√ √ √ √
√ √ √ √
√ √ √ √
√ √ √ √
√ √ √
√ √ √ √
√ √ √ √
√ √ √ √
√
√ √ √ √
√ √ √ √
√ √
√ √
√ √
√
√ √
√ √
√ √

41. √ √
√ √ √ √
√
√
√
√
√
√
√
√
√ √ √ √ √
√ √
√ √ √ √
√ √ √ √
√ √ √ √
√ √ √
√ √
√ √
√ √
√ √ √
√ √
√ √
√ √
√ √
√ √
√
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √

42. √ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √
√ √ √ √
√ √
√ √
√ √
√ √
√ √ √
√ √ √ √ √
√ √ √ √ √
√ √ √ √ √
√ √
√ √
√ √
√ √
√ √ √
√ √
√ √
√ √
√ √ √ √
√ √
√ √
√ √ √ √ √ √
√ √ √ √ √ √
√ √ √ √ √ √