DEFINITIONS:
Canada Customs:
Revenue Canada, Customs, Excise and Taxation and any other Department of the Government of Canada or any Province thereof having jurisdiction over imports and exports, including, but not restricted to the Department of Foreign Affairs, Department of Regional and Industrial Expansion and the Department of Agriculture.
Client: is any person, firm, association or corporation at whose request or on whose behalf either directly or indirectly ISL Customs Brokers undertakes any business or provides advice, information or services.
Customs Broker:
is the person , firm or corporation licensed by Revenue Canada, Customs, Excise and Taxation or other authorized body to engage in the business of a Customs Broker.Namely: ISL Customs Brokers a Div. of:Island Shipping Limited
Customs Duties:
means any Duties or taxes levied on imported goods under the Custom Act, the Customs Tariff, the Excise Act, the Excise Tax Act, the Special Import Measures Act or any other law relating to Customs, excluding any penalties, interest or fines imposed under any of the aforesaid acts or any other laws relating to Customs.
Disbursements:
means Customs Duties, freight/terminal charges and any other payments, including payments for goods on C.O.D. shipments made by the Customs Broker on behalf of the client as authorized.
POWER OF ATTORNEY (GENERAL AGENCY AGREEMENT):
The Client shall appoint ISL Customs Brokers as its lawful attorney (with power to appoint subagents) to transact business on behalf of the client with respect to all matters relating to Canada Customs and covenants and agrees to execute any and all requisite Canada Customs forms and powers of attorney as may be required to appoint ISL Customs Brokers as the clients attorney.
CUSTOMS BROKER SERVICES:
ISL Customs Brokers may provide to the client the following Customs Brokerage services and consulting services when requested by the client and accepted by ISL Customs Brokers. Customs Brokerage Services are preparation or assistance to the client in preparation of documents required by Canada Customs with respect to the importation of goods into Canada by the client. Presentation of documentation on behalf of the client to Canada Customs at Canada Customs offices required to clear the clients goods through Canada Customs, including documentation as may be required at a frontier point for in bond transportation within Canada to the ultimate Canada Customs office of entry in Canada. Enter and Clear through Canada Customs the goods imported by the client and to effect payment of requisite Customs Duties by or on behalf of the client to obtain release for the goods from Canada Customs. Provide tariff classification opinions on such imported goods. All tariff opinions are subject to review and final redetermination by Canada Customs which may result in additional Duties & Taxes becomming payable by the client. ISL Customs Brokers does not accept any liabilities in cases where redeterminations are made by Canada Customs.To advise the client of the status of the goods.At the clients request, arrange for delivery of the goods in accordance with instructions received. Preparation or assistance to the client in preparation of documentation with respect to the export of goods from Canada and the instructions for presentation of such documentation to Canada Customs at the time of export. Any other matters necessary and incidental to the provision of the foregoing Customs Brokerage services.
CONSULTING SERVICES (REMISSIONS/DRAWBACKS/REFUNDS/APPEALS):
Information and advice concerning the relevant laws and regulations pertaining to the import into and the export from Canada of clients goods. Advice on tariff classification* and value for duty of clients goods so as to minimize Duties otherwise payable in accordance with applicable laws and regulations. (*Subject to Canada Customs right of review and refusal). Advice on Federal sales tax implications and payment requirements concerning clients imported goods. Advice concerning Customs Duties, Refunds, Drawbacks and Remissions, as well as appeals of tariff classifications or value for duty decisions of Canada Customs officials. Filing and processing Customs Duties Refunds, Drawbacks, Remission claims as well as appeals of decisions of Canada Customs Officials concerning tariff classifications or value for duty, all the foregoing at the instructions received from and on behalf of the client. Advice and assistance on all other matters necessary and incidental to the foregoing Consulting services.
CUSTOMS BROKERAGE FEES AND DISBURSEMENTS:
The fees for services shall be in accordance with the agreed fee schedule between the client and ISL Customs Brokers, as amended from time to time. The client shall pay to ISL Customs Brokers the fees charged for services rendered by ISL Customs Brokers to the client. Authorized disbursements incurred by ISL Customs Brokers on behalf of the client shall be reimbursed to ISL Customs Brokers by the client.
INVOICING AND PAYMENT:
ISL Customs Brokers shall issue invoices to the client for all fees and disbursements pertaining to services rendered to and on behalf of the client. All invoices received become due and payable on receipt. A disbursement fee will be levied by ISL Customs Brokers on all properly expended disbursements made on behalf of the client.
ADVANCEMENT OF FUNDS:
Upon request of ISL Customs Brokers the client shall provide ISL Customs Brokers prior to the release of a shipment of the clients goods at a Customs office of entry, sufficient funds to enable ISL Customs Brokers to pay on behalf of the client all disbursement that are estimated by the Customs Broker to be payable on such shipment. All funds advanced ISL Customs Brokers shall be held by ISL Customs Brokers and applied only to goods imported by the client. If at any time ISL Customs Brokers or Canada Customs determines that additional funds are required with respect to the shipment the client shall advance to ISL Customs Brokers upon demand such additional funds. If after payment by ISL Customs Brokers of disbursement concerning each shipment and balance of funds remains outstanding to the credit of the client, ISL Customs Brokers shall return to the client any remaining balance of funds, subject to the instructions of the client to retain the remaining credit balance for subsequent disbursements of behalf of the client or to pay fees and disbursement of ISL Customs Brokers payable by the client to ISL Customs Brokers after issuance of an invoice therefore by ISL Customs Brokers to the client. If such requested funds are not received, then ISL Customs Brokers will have no obligation to the client concerning the aforesaid shipment of goods.
CLIENT DUTIES AND RESPONSIBILITIES:
The client shall provide ISL Customs Brokers all information necessary for ISL Customs Brokers to provide services set out herein, including all information required to complete Canada Customs documentation. Review all documentation promptly and notify ISL Customs Brokers of any inaccuracies, errors or omissions found therein and advise ISL Customs Brokers promptly of any corrections or additions to be made on such documents within the time limits under the Customs Act or any other Acts of Parliament. The client shall reimburse, indemnify and save harmless ISL Customs Brokers with respect to any of the matters contained herein. The client warrants that it is the importer, exporter or owners of the goods for which it has retained ISL Customs Brokers: that it has full power and authority to retain, appoint as attorney and instruct ISL Customs Brokers: that all information provided to ISL Customs Brokers shall be complete, true and accurate and acknowledges that ISL Customs Brokers shall be relying on such information to provide the services attached herein. The client shall be solely liable for any and all disbursements made by ISL Customs Brokers on behalf of the client. Any Customs Duties, fines, penalties or interest imposed by Canada Customs with respect to the clients goods. Any loss or damage incurred or sustained by ISL Customs Brokers in relations to the provision of services to the client herein.
ISL CUSTOMS BROKERS DUTIES AND RESPONSIBILITIES:
ISL Customs Brokers shall at all times provide the services in a timely and professional manner in accordance with the generally accepted standards in Canada of the Customs Brokerage industry and in compliance with all applicable laws and regulations of Canada and it Provinces. All information and documentation pretaining to the client shall be kept confidential by ISL Customs Brokers and its sub-agents. If applicable shall only be released to Government Officials as required by law. ISL Customs Brokers shall take all reasonable steps to provide the services in accordance with instructions received from the client, provided however, that should ISL Customs Brokers reasonably consider that it is in the interest of the client to depart from the clients instructions, ISL Customs Brokers shall have the authority to do so and shall be indemnified and saved harmless by the client for so doing. ISL Customs Brokers shall provide to the client in respect of each transaction made on the clients behalf a copy of all relevant accounting documents pretaining thereto. ISL Customs Brokers shall promptly account to the client for funds received for the Receiver General for Canada and from the client by way of advances provided in paragraph 5 hereto in excess of the disbursements payable in respect to the clients business with Canada Customs.ISL Customs Brokers shall not be held liable in any manner whatsoever for any failure ty ISL Customs Brokers to provide the services herein and in particular, but without restricting the generality of the foregoing shall not be liable in the event such failure to provide the services arises as a result of the operation of the laws of any competent jurisdiction of Canada or by reason of the clause of Canada Customs offices or changes in Canada Customs policies.
ERRORS AND OMISSIONS:
Any errors or omissions on Canada Customs documents must be reported in writing to ISL Customs Brokers within the prescribed time limits under the Customs Act. ISL Customs Brokers shall not be responsible for any errors or omissions on vendor invoices. Errors on vendors invoices resulting in excess Duties/Taxes being levied must be refunded according to the Customs Act. GST overpayments may only be reclaimed by the importer by way of input tax credits.
TERMINATION OF SERVICES:
In the event that the Power of Attorney is terminated and there are any outstanding matters pertaining to the clients for which ISL Customs Brokers has been engaged by the client and for which ISL Customs Brokers remains liable, the General Agency Agreement shall continue in force with respect to such matters until such matter are concluded or payment by the client to ISL Customs Brokers of such funds as may be required to satisfy all outstanding payment liabilities of ISL Customs Brokers to Canada Customs and all fees and disbursement have been made by the client.
GOVERNING LAW:
These conditions shall be governed by the laws of the Province of Canada in which ISL Customs Brokers has its principal place of business and the client hereby irrevocably attorns to the Courts of that Province. The General Agency Agreement and these conditions shall ensure to the benefit of and be binding upon the parties and their respective executors, administrators, successors and assigns.
SEVERABILITY:
Each of the clauses of these Standard Trading Conditions is and shall be deemed to be separate and severable and if any provision or part of any provision of these conditions is held for any reason to be unenforceable, the remainder of these conditions shall remain in full force and effect.
