Your next purchase order often starts with the landed cost of the last shipment. But a supplier change, different product specifications or an unexplained customs charge can change what you should budget.
For a food importer, that might mean checking a new supplier’s documents before the next replenishment order. For a retailer, it could mean reviewing the cost of a new SKU. Manufacturers and building-product importers need to know whether changed materials or components affect the next shipment.
Start with the last customs entry and the next purchase order. If Welke handled the earlier shipment, MyWelke gives your team access to shipment records, invoices and available reports. Your named account manager can bring the new order and supporting documents to the brokerage team for review. Explore MyWelke · Watch the MyWelke demos
1. Match the last customs entry to what you paid
Pull the Commercial Accounting Declaration (CAD), supplier invoice and brokerage invoice for the earlier shipment. Add the next purchase order and current supplier quote.
Compare the product lines, quantities, currency and declared value. Separate duties and taxes from brokerage, freight and delivery charges so you know which part of the cost needs attention. If a charge is unclear, give your account manager the entry reference and ask for an explanation before using it in the new estimate.
Check the unit you are costing too. A cost per case, pallet or shipment needs to match the quantity on the next order. A larger order or different pack size can change the per-unit result even when the quoted product price stays the same.
2. Flag what changed for your products
The most useful information for the broker is often what changed since the last entry. Send the current documents and point out the differences.
Food and beverage importers
If a supplier changes the recipe, ingredients or country of production, send the updated product information before the next shipment. Ask the broker which import requirements and supporting documents need to be checked. CFIA’s Automated Import Reference System uses the commodity, origin, destination and end use to identify requirements. CFIA’s import reference system
Retail and e-commerce importers
A familiar product name can hide a new material, construction or supplier. For new SKUs and changed products, provide a description, material details and photographs where useful. Ask which lines need a classification review before copying the previous entry’s treatment into the next order. CBSA’s classification and duty guidance
Industrial and manufacturing importers
Flag changes in grade, dimensions, composition or intended use. Give the broker the current drawing, specification sheet or mill certificate. If production moves to a different country, provide that information even when you still buy through the same distributor. Classification and origin help determine the applicable tariff treatment. CBSA’s classification and duty guidance
Construction and building-product importers
For a kit or mixed shipment, provide the component list and identify what is included in the price. Compare it with the earlier order before using the same landed cost for a project quote. Tell your account manager if the delivery plan or supplier’s terms changed so the customs review and freight estimate use the current order.
3. Confirm the duties and any available relief
Ask the brokerage team to check the applicable tariff treatment against the current goods, origin and supporting records. A prior entry gives the review a starting point. The value for duty also needs to be established for the new shipment, including any required valuation adjustments. CBSA’s customs valuation guidance
Worked example – a $10,000 steel derivative surtax
Say a Canadian manufacturer imports steel strand with a $40,000 value for duty. The broker confirms that the steel derivative measure applies. At 25%, the surtax is $10,000. The applicable order and its exceptions determine whether that charge applies to the goods. Steel Derivative Goods Surtax Order
One relief provision covers specific uncoated, seven-wire prestressing strand under classification 7312.10.00.22. Among other requirements, it must be grade 270, meet ASTM A416/A416M and measure 9 to 18 mm in diameter, inclusive. The goods must be imported before March 31, 2027 for this provision. The broker needs the supplier’s technical evidence to check the full description and all the conditions. Amended Schedule 2 and remission conditions
If the shipment qualifies, the relevant remission code is 26-0145E01. The filing step depends on where the entry stands. The following table applies to claims under this steel derivative remission order. CBSA Customs Notice 26-07
| Where the entry stands | What to ask your broker to do |
|---|---|
| The CAD hasn’t been filed | Declare the surtax and enter the code for the confirmed remission provision in the Special Authority OIC field. |
| The CAD was filed and is still within the correction period, which runs up to the payment due date | Correct the CAD using reason code R5-00-COT and the relevant special authority code. |
| The payment due date has passed | Review an adjustment using reason code R2-74-1-GR-53 and the relevant special authority code to seek a refund of the surtax paid. |
The importer must make the remission claim within two years of importation. CBSA’s filing and correction instructions
Now suppose finance already paid the $10,000 on the first entry and its payment due date has passed. The broker reviews whether an adjustment is supported. Finance tracks the potential recovery separately while that review is open.
The reorder also has a $40,000 value for duty. Purchasing initially budgets $10,000 for the surtax while waiting for the mill certificate. If the supplier sends it before filing and the broker confirms that all relief conditions are met, the broker can claim remission on the original CAD. Purchasing can then remove that $10,000 surtax from the estimate for the new shipment. The earlier entry’s potential refund stays separate. CBSA’s remission filing guidance
4. Agree on the next action and any missing documents
Before the next shipment moves, ask your account manager to confirm what the brokerage team has reviewed, what evidence is still needed and which entry needs action.
Give each missing document an owner in your team or at the supplier. Purchasing can chase a specification sheet or origin document while finance supplies the earlier entry’s payment details. Agree when those records are needed for the next filing.
Keep the broker’s conclusion with the product information and relevant shipment records. For the following reorder, start by checking whether the facts behind that conclusion still hold.
5. Update the next order’s landed-cost estimate
Use the reviewed duty and tax treatment alongside the current supplier price, freight and other expected charges. Keep any unresolved charge visible in the estimate until the review gives you a basis to change it.
Food importers may need a cost per case, retailers a cost per SKU, manufacturers a cost per component and construction teams a cost against the project order. Use consistent quantities and make the assumptions visible to the people approving the purchase.
For shipments Welke handled, your account manager can help your team find the available MyWelke reports for that review. Keep the expected cost of the next order separate from potential recoveries on earlier entries. Welke’s reporting tools · See a worked landed-cost example
Already working with Welke? Bring your account manager one past entry, the next purchase order and a short list of what changed. If you’re looking for brokerage for recurring imports, tell us what you import, how often it ships and when the next order is due. Talk to Welke about your next shipment