For a small or medium-sized importer, there is nothing worse than to go through a customs audit that reveals underpayment of duty. Frustratingly, the issue could be something that is not (and was never) in your control such as your vendor completing a NAFTA certificate without understanding NAFTA rules. If that were to happen, and if your NAFTA claim is found to be invalid, CBSA can go back four years to collect duties and taxes that should have been paid.
There was a time when importers did not want to be "known" by Canada Customs (CBSA). The fear was that if customs had you on their radar your shipments would be targeted and scrutinized closely, ultimately delaying the delivery of your products.
Where do companies begin their purchasing process? Price, right? It's the natural starting point, and every procurement officer in businesses around the globe wants to pay the lowest price possible to maximize profits.