The Secret...

 A chef usually has a special ingredient that they use to bring a "wow" factor to their dish. 

An all time favorite of mine is a Chaud-Lent (in French meaning "hot-slow"). This dish is a stew that is prepared and slowly cooks throughout the day for a delightful dinner or overnight to have a hearty lunch.

One of the magical aspects of this dish is that there are several different variants depending on taste and custom. Some like to incorporate potatoes. Others use beans and barley. A third group might use rice. Then, the choice of protein to use is endless. Stewing beef, ground beef, minute steaks, a whole half pound piece of smoked meat. Some even choose to use boneless chicken. I like to prepare mine as follows:

- lightly coat a thin film of vegetable oil all over the inside of the crock-pot (I dab a paper towel in the oil and wipe the crock-pot throughout.)

- two to three small onions diced and layered at the bottom of the crock-pot
- add about half a cup of barley

- place the protein on top of the barley. (I tend to use a half pound of stewing beef and a half pound of minced meat)

- add sliced carrots (if desired)

- cut 6 medium potatoes in quarters

- 6 tablespoons of ketchup (I have to be honest here, I tend not to measure the amount of ketchup I put in.)

- tablespoon of salt sprinkled throughout

- dash of ground pepper to taste

...And before you fill the crock-pot up with water to cover the masterpiece, there is just one or two more ingredients to put in. This is the secret. I have spoken to at least two dozen others who claim to have the best secret ingredient(s) for this dish. Mine is honey and a splash of beer. Drizzle honey on top of all the ingredients and pour in about a quarter of a cup of beer. Then fill the crock-pot with water. Place the crock-pot into the slow cooker. Turn the slow cooker on high for 1.5 to 2 hours and then turn to low and let it cook for about 8 hours. 

Enjoy hot! No need for any side dishes as the protein, vegetables and starches are all one big meal. Makes 4 to 6 portions.

So that is the culinary secret for this BLOG posting. What does this have to do with Customs compliance?

Duty is a consumption tax. If a product did not remain in a jurisdiction and was subsequently exported after it was imported with duties paid, this supply flow could potentially be eligible for recovering those duties by way of filing a Duty Drawback. As per two different Canada Customs officials that I was speaking to, the duty drawback program is (and I quote) "The best kept secret at Customs." Why would this be?

After inquiring with many corporations about filing drawbacks, the hesitancy was due to various factors like:
- it is too complicated and time consuming to compile the necessary paperwork
- the duty costs have already been incorporated into the selling price of the item

Yes, there are instances when the dollar amount to be recovered may not justify the exercise. We always have to take into consideration the business realities and capable support of the filing to ensure that the recovered amounts are not surpassed by the cost of the actual filing and subsequent Customs review before the refund is granted.

However, aligning a business plan with certain (dare I say) simple upgrades to record keeping processes may allow for a more efficient method of compiling the necessary data. A drawback program for a company that imports goods, pays duties and subsequently exports those goods could be very beneficial to the bottom line and that is a secret everyone would like to hear about.

Just like a "Chaud-Lent", there are various types of drawbacks that can be filed depending on what happens to the goods while in Canada and where those goods are exported to. The paperwork (ingredients) required to file the drawback is a key aspect to ensure a fluid audit and refund process.

Sometimes secrets are meant to be shared...