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CUSTOMS AND EXCISE - Customs - Exports - Origin of goods

Monday, April 30, 2018 @ 8:30 AM  

Appeal by U.S company from assessment of $32,582 export charges for softwood lumber. The Minister assessed the appellant on the grounds softwood lumber exported from B.C. to the U.S. was not exempt from charges under s. 11(1)(b) of the Softwood Lumber Products Export Charge Act. The appellant was a corporation resident in the U.S. that manufactured reclaimed softwood lumber products. The appellant purchased salvaged wood products in Canada and exported them to the U.S. for processing at its Montana facility. The products were comprised of building...