Anniversary

The Merriam-Webster dictionary defines "Anniversary" as: "the annual recurrence of a date marking a notable event". ( https://www.merriam-webster.com/dictionary/anniversary )

For me, a notable event was a change in a lifestyle habit that I was able to eliminate. This event took place on September 4th, 2018. I just celebrated my three year anniversary of this milestone.

Another event that some celebrate is their graduation year from elementary school, high-school and university. The class of 2021 will always remember the roads not taken due to COVID-19 restrictions. However, I think that because so many roads were closed, the upcoming opportunities that these graduates will face will not be lost but will be undertaken to replace the roads that could not be traveled on.


Congratulations to both my daughters on their graduations from their respective grades. Both are key representatives of the class of 2021!

Both my daughters have an amazing morning routine that consists of making their favorite drink before they rush off to school.

One drink is a simple cup of percolated coffee, mixed with some chocolate powder and milk topped off with some whipped cream.

The other, a bit more complicated to make, is a morning smoothie. Taking a variety of frozen fruit my daughter, blends the fruit together with milk and vanilla ice cream. Of course, once poured from the blender, add whipped cream. 

I always wondered if their smiles were because they were off to school or because they were off to school with their favorite drink in hand.


Back to "Anniversary"...

Customs also has key dates that importers should take note of and adhere to. Some examples, specific to Canada, are:
- 90 days from the date that "Reason to Believe" was established that an error occurred and corrections are to be processed
- 90 days from the date of a decision to submit an appeal
- One year from the shipment release date to initiate refunds for certain Free Trade Agreements 
- Four years from the accounting date to initiate refunds with respect to HS, Origin, and value amends.
- Four years from the date of release to export goods and claim refund of duties via the CBSA drawback program
- Five years from the date of release to destroy surplus/obsolete goods and claim refund of duties via the CBSA drawback program

Of course, these dates do not occur annually for the same file. An importer should always be keeping track of key legislative timelines in order not to miss any refund opportunity and (sometimes more importantly) monitor key dates and timelines when reviewing a Customs decision and initiating the corrective course of action and/or an appeal prior to the expiry of the filing deadline.

Forgetting to action a filing with Customs by a specific date is like forgetting to celebrate the birthday of a child or the anniversary of ones partnership with their better half. (Need I say more?)

The class of 2021 would soon like to forget the events of their graduating year and look forward to all the exciting opportunities and roads that await them. 

Importers should not forget the timelines that need to be met to ensure that filings that could be very much to their benefit are not lost.


"To opportunities lost and roads not taken." No, this is not the title of a poem by Robert Frost but a quote that a very close friend of mine has always toasted to.

Thank you Seth Abels for all the intellectual discussions that we continue to have. I know, "Florida, I should come." I will hopefully come visit soon. 

Location: Montreal, QC, Canada

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