| NORQUIN | ENTRY CHECK REPORT · 2026-08-19 · SAMPLE |
Entry check
report CAD SAMPLE-0000000000001 Housewares and accessories China and the United States to Ontario | | | Entry no. | SAMPLE-0000000000001 | | Type | AB · version 1 | | Cargo control | SAMPLE-CCN-0001 | | Release date | 2025-10-02 | | Mode · office | Marine · 0497 | | Filed by | Previous broker | | Report | SAMPLE · 2026-08-19 |
|
| CORRECT 3 of 5 lines Classification, unit, treatment, rate, duty math and GST all match T2025. Filed and due agree to the cent. | OVERPAID — 1 $651.00 Line 3 was rated at 9 % where the tariff carries 6.5 %. Recoverable by adjustment. | CANNOT PROVE — 1 $2,028.60 Line 5 claims United States origin at 0 %. The certification of origin is not in the documents. |
| 01 | Findings | what is wrong and what to file |
| FINDING 1.1Ornaments rated at 9 % where the tariff carries 6.5 % | $651.00 |
Line 3 is classified
3926.40.90.00, statuettes and other ornamental articles of plastics. The MFN rate for that tariff item is
6.5 %. The entry applied
9 %. The classification itself is not in question; only the rate applied to it is.
| | AS FILED | SHOULD BE |
|---|
| Duty on line 3 | 2,232.00 | 1,612.00 |
| GST on line 3 | 1,351.60 | 1,320.60 |
To file: one adjustment covering line 3. Duty of
$620.00 and GST of
$31.00 come back. The corrected declaration boxes are set out in section 03; they are not repeated here.
↩ back to the lineCustoms Tariff T2025, Chapter 39 · heading 39.26
| 02 | Lines | as filed, with the check result on each line |
| | | AS FILED | SHOULD BE | |
|---|
| LN | GOODS AS FILED | VALUE FOR DUTY | DUTY | GST | DUTY | GST | CHECK |
|---|
| 1 | Plastic pen holders3926.10.00.90 · MFN 6.5 % | 4,180.00 | 271.70 | 222.59 | 271.70 | 222.59 | ✓ |
| 2 | Plastic storage boxes3926.90.99.90 · MFN 6.5 % | 2,940.00 | 191.10 | 156.56 | 191.10 | 156.56 | ✓ |
| 3 | Plastic ornaments3926.40.90.00 · MFN 6.5 % | 24,800.00 | 2,232.00 | 1,351.60 | 1,612.00 | 1,320.60 | ✗ 1.1 |
| 4 | Plastic sun visors6506.91.00.00 · MFN 9 % | 1,650.00 | 148.50 | 89.93 | 148.50 | 89.93 | ✓ |
| 5 | Handbags, textile outer4202.22.90.20 · UST % | 18,400.00 | 0.00 | 920.00 | 0.00 | 920.00 | ? 2.1 |
| Total | 51,970.00 | 2,843.30 | 2,740.68 | 2,223.30 | 2,709.68 | |
These line totals roll up into boxes 113 · 119 · 120 · 123 · 129 · 130 of the declaration — shown box by box in section 03 below.
| 03 | Declaration totals | every box, as filed against what the check says |
| BOX | DECLARATION TOTALS | AS FILED | SHOULD BE |
|---|
| 113 | Total Value for Duty | 51,970.00 | 51,970.00 |
| 114 | Total PST / HST | 0.00 | 0.00 |
| 115 | Total PST Cannabis Amount | 0.00 | 0.00 |
| 116 | Total Prov. Alcohol Tax Amount | 0.00 | 0.00 |
| 117 | Total Prov. Tobacco Amount | 0.00 | 0.00 |
| 118 | Declaration Total Relieved | 0.00 | 0.00 |
| 119 | Total Amount | 5,583.98 | 4,932.98 |
| 120 | Total Customs Duties | 2,843.30 | 2,223.30 |
| 121 | Total Excise Duties | 0.00 | 0.00 |
| 122 | Total Excise Taxes | 0.00 | 0.00 |
| 123 | Total GST | 2,740.68 | 2,709.68 |
| 124 | Total Anti-Dumping | 0.00 | 0.00 |
| 125 | Total Countervailing | 0.00 | 0.00 |
| 126 | Total Surtaxes | 0.00 | 0.00 |
| 127 | Total Safeguards | 0.00 | 0.00 |
| 128 | Total Interest | 0.00 | 0.00 |
| 129 | Total Duties & Taxes with Interest | 5,583.98 | 4,932.98 |
| 130 | TOTAL Duties & Taxes | 5,583.98 | 4,932.98 |
Boxes shown exactly as on the declaration. Marked values are what was filed; bold is what the check says the box should read.
| 04 | Open items | cannot be proven from the CAD; each names what closes it |
| OPEN 2.1Line 5 claims United States origin; the certification is not in the documents | $2,028.60 |
Line 5 is entered under tariff treatment
UST at
0 %. Nothing in the declaration or the commercial invoice states the origin criterion, and no certification of origin was supplied with the entry. Without it the goods fall to
MFN 10.5 %, which is duty of 1,932.00 and GST of 96.60 on this line. We are not saying the claim is wrong. We are saying it is not proven, and on a verification it would be assessed.
Closes with: a CUSMA certification of origin from the exporter covering the date of this shipment.
↩ back to the lineD11-4-2 · CUSMA certification of origin
| 05 | Check log | every check we run, per line or group |
| LN | GOODS | CLS | UOM | TRT | RATE | MATH | VAL | REL | GST | SIMA | REF |
|---|
| 1 | Plastic pen holders 3926.10.00.90 | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | – | ✓ | ✓ | |
| 2 | Plastic storage boxes 3926.90.99.90 | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | – | ✓ | ✓ | |
| 3 | Plastic ornaments 3926.40.90.00 | ✓ | ✓ | ✓ | ✗ | ✓ | ✓ | – | ✓ | ✓ | 1.1 |
| 4 | Plastic sun visors 6506.91.00.00 | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | – | ✓ | ✓ | |
| 5 | Handbags, textile outer 4202.22.90.20 | ✓ | ✓ | ? | ✓ | ✓ | ✓ | – | ✓ | ✓ | 2.1 |
– = the check does not apply to this entry (no relief or special authority was claimed).
| 06 | Sources | every rate and rule above traces to one of these |
- Customs Tariff T2025, Chapter 39 — https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2025/html/00/ch39-eng.html (Wayback 2025-10-17)
- Customs Tariff T2025, Chapters 42 and 65 — https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2025/html/00/ch42-eng.html · …/ch65-eng.html (Wayback 2025-10-17 / 2025-10-06)
- D11-4-2, Proof of origin of imported goods — https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html
- Codes: D17-1-10 (Field 14 tariff treatments) — https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.pdf · T2025 list of countries — https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2025/html/countries-pays-eng.html