2 BEYOND THE BORDER ACTION PLAN BORDER FEES INVENTORIES Introduction: On December 7th, 2011, the United States (U.S.) and Canada announced the Beyond the Border Action Plan: A Shared Vision for Perimeter Security and Economic Competitiveness. In the Action Plan, both countries recognized that the free flow of goods and services between Canada and the U.S. creates significant mutual economic benefits. In 2010 alone, bilateral trade between the countries reached $500 billion with the value of total imports into Canada from the U.S. reported as approximately $203 billion and the total value of imports to the U.S. from Canada reported at approximately $298 billion. A number of commitments related to trade facilitation, economic growth, and jobs address this important trade relationship. One such commitment is to bring greater public transparency and accountability to the application of border fees and charges, with a view to reducing costs to business and promoting trade competitiveness. As a first step towards fulfilling this commitment, the governments of the United States and Canada have each developed inventories of mandatory, trade-related fees charged by either federal government on the movement of goods across the Canada-U.S. border. To establish a common scope for both the inventories, both countries used the following criteria: The inventories include fees: applied on a per-entry basis on goods imported into the country; mandatory to the entry of goods into the country, regardless of when or where the fee is collected; established by legal authority (legislation, regulation, or statutory authority); and administered by a department or agency of either federal government. The inventories exclude: fees not related to the movement of goods; fees applied to people as service providers, people as travellers, or people for immigration purposes; fines, penalties, customs duties, tariff rate quotas, or excise taxes; fees collected by a provincial, territorial, state, or municipal order of government; fees collected by private entities (such as brokerage or offloading fees); non-transactional fees (such as annual license or warehouse fees); fees from which either party is exempt under trade agreements (such as NAFTA); or voluntary fees (such as fees paid to enroll in trusted trader programs).
3 The inventories represent a snapshot of border fees in Canada and the U.S. during each country s fiscal periods. For each fee, the inventories outline the purpose and legal basis of the fee, how it is collected, how much is collected, its intended use, and the rationale for collection at the border. In , a total of $34.2 million in border fees was collected by the Government of Canada from Canada-U.S. border transactions. This amount represented 0.02% of the value of goods imported to Canada from the U.S. in The Government of the United States collected $230.2 million in border fees from Canada-U.S. border transactions. This amount represented 0.08% of the value of goods imported from Canada to the U.S. The largest single category of fees in both of the inventories is related to agricultural goods. In , agricultural related fees accounted for 9.5% of Canadian border fees collected from Canada-U.S. border transactions. This amount represented 0.07% of the total value of agricultural goods imported to Canada from the U.S. In addition, 15.6% of U.S. border fees collected came from fees related to agricultural goods. This amount represented 0.6% of the value of agricultural goods imported from Canada to the U.S. A summary of Canada-U.S. imports and border fees collected in is provided in Table 1. Table 1: Canada-U.S. Imports and Border Fee Collections Next Steps: CANADA UNITED STATES Total Imports (2010) $203,344,000,000 $298,645,800,000 Fees Applied (fiscal period ) $34,191,797 $230,200,384 Fees as a Percentage of Imports (%) 0.017% 0.077% Agricultural Imports (2010) $4,424,736,000 $5,953,547,000 Agricultural Fees Applied (fiscal period ) $3,270,140 $35,996,558 Fees Related to Agriculture as a Percentage of 0.074% 0.605% Agricultural Imports (%) Non-Agricultural Imports (2010) $198,919,264,000 $292,692,253,000 Non-Agricultural Fees Applied (fiscal period $30,921,657 $194,203,826 11) Non-Agricultural Fees as a Percentage of Non- Agricultural Imports (%) 0.016% 0.066% The governments of the United States and Canada are now moving forward with the next phase of this Beyond the Border Action Plan initiative: commissioning a third party contractor to conduct an economic impact assessment of border fees and then publishing a joint report on border fees. It is expected that this work will be completed by spring 2014.
4 US BORDER FEES INVENTORY US BORDER FEES INVENTORY CHART Fee name United States Inventory Consolidated Omnibus Budget Reconciliation Act (COBRA) Fees Commercial Vessel CBP 19 USC 58c (a)(1), (5)(B) $437/$5,955 (Cap) Actual arrivals by vessel, and factoring in the cap component for vessels with 14 or more arrivals in the US. $1,107,234 Per POE arrival or up to cap CBP collects COBRA fees to help recover the costs of providing customs inspections, including, but not limited to, all costs associated with barge, commercial passenger, vessel, truck, rail car, and aircraft processing. Commercial Vehicle CBP 19 USC 58c (a)(2), (b)(2) This computation was done manually, and it resulted in a 5.25% of the overall collections of this fee for arrivals from the rest of the world. This percentage will be used for other calculations involving commercial vessel arrivals $5.50/$100 (Annual Decal) Actual arrivals from Canada. Fees collected from Canada for this mode represent 53.00% of the total fees collected from all countries. This percentage will be used for other calculations involving commercial vehicle arrivals $2,853,901 Per POE crossing or through annual application 19 U.S.C. 58c(f)(3) requires that fees collected under this authority directly reimburse CBP s appropriation for amounts paid out of that appropriation for costs incurred in: All inspectional overtime & Inspectional premium pay Agency contributions to the Civil Services Retirement and Disability Fund Excess Preclearance Services Foreign language proficiency awards Enhanced equipment and support.
5 Rail cars CBP 19 USC 58c (a)(3), (b)(3) $8.25/$100 (Prepay) 69.20% of all US collections for this fee based on the percentage of rail cars arriving from Canada, as part of the total volume of rail cars arriving in the US. $6,531,838 Per POE crossing or through annual application Dutiable Mail CBP 19 USC 58c (a)(6) This percentage will be used in other calculations pertaining to rail car arrivals from Canada $5.50 *13.47% of all US collections for this fee based on the percentage of US trade that comes from Canada $36,394 Addressee must pay fee Agricultural Fees Commercial Aircraft Clearance CBP Food, Agriculture, Conservation, and Trade Act of 1990, Sec. 2509, Pub. L (1990) (codified at 21 USC 136a) $ % of all US agriculture collections for this fee based on the percentage of Commercial aircraft arrivals from Canada, as part of the total volume of aircraft arrival in the US Commercial Truck CBP $5.25/$105 (Annual Decal) 53.00% of all US agriculture total fees collected based on the percentage of commercial truck arrivals in the US from Canada. $4,213,618 Fee revenue remitted by carrier $8,050,382 Per POE crossing or through annual application The purpose of this fee is to recover the costs of providing agricultural inspection services for international arrival of passengers, conveyances, animals, plants and agricultural goods at ports of entry. USDA/APHIS collects the APHIS fees and transfers a portion of the collections to reimburse CBP for expenses incurred in performing agriculture inspections.
6 Commercial Vessel CBP $496/$7,440 (Cap) 5.25% of US agriculture fees collected based on overall commercial vessels arriving in the US from Canada, factoring for cap implications of multiple arrivals. $1,407,670 Per POE arrival Commercial Railroad Car CBP $7.75/$155 (Prepay) 69.20% of all agriculture fees collected in the US, based on the percentage of commercial railroad cars arriving in the US from Canada $6,162,366 Per POE crossing or through annual application Other Customs Fees Express Consignment Carrier Fee Harbor Maintenance Fee Import Vessels CBP CBP 19 USC 58c (b)(9)(a)(ii), (b)(9)(b) Water Resources Development Act of 1986, Pub. L (1986); 19 C.F.R $1.00 per individual bill or bill landing (CBP receives 50% and the other 50% goes to the US General Account 16.70% of all US fees collected based on the percentage of express consignment bills received from Canada compared to total number of ECC bills received 0.125% of the assessed value 13.47% of total fees collected in this category based on the percentage of total US trade volume received from Canada $4,041,769 Carriers operating Express Consignment Facilities are required to pay the fee $142,657,228 HMF is due and payable to CBP by the importer of record or by the importer s authorized representative at the time of deposit of estimated duties, i.e., at the time of presentation of the entry summary. In the CBP collects Express Consignment Fees to help recover the costs of providing customs cargo inspection services to express consignment carriers or centralized hub facilities. Revenues from these fees are used to reimburse CBP s Salary and Expense appropriation. CBP receives 50% of the collections and the other 50% goes to the US General Account in the U.S. Treasury. CBP collects this fee to reimburse Army Corps of Engineers for the improvement and maintenance of U.S. ports and harbors and to reimburse CBP for the administrative costs of collecting the fee once the fees are appropriated.
7 Harbor Maintenance Fee Foreign Trade Zones CBP Water Resources Development Act of 1986, Pub. L (1986); 19 C.F.R % of the assessed value 13.47% of total fees collected in this category based on the percentage of total US trade volume received from Canada case of merchandise entering a warehouse, the HMF is due and payable to CBP, by the importer of record, at the time of entry into the warehouse, i.e., at the time of presentation of the CF $36,975,462 HMF is due and payable to CBP by the importer of record or by the importer s authorized representative at the time of deposit of estimated duties, i.e., at the time of presentation of the entry summary. In the case of merchandise entering a warehouse, the HMF is due and payable to CBP, by the importer of record, at the time of entry into the warehouse, i.e., at the time of presentation of the CF CBP collects this fee to reimburse Army Corps of Engineers for the improvement and maintenance of U.S. ports and harbors and to reimburse CBP for the administrative costs of collecting the fee. User Fees - Veterinary Services Import/Export User Fees Birds (excluding ratites and pet birds imported in accordance with Part 93 of this subchapter) 1622, ; 21 U.S.C. 136, 136a; 31 U.S.C. 3701, , 3719, 3720A; 7 CFR 2.22, 2.80, grams $3.00/day 251-1,000 grams $9.25/day Over 1,000 grams $21.00/day This estimate includes collections in States along the U.S.-Canada border. It may include collections from entities outside of Canada that entered the United States in a State along the border. $25,411 At the port where the For Canada, this fee only applies to wild birds entering under some type of compliance agreements.
8 and 371.4; 9 CFR Poultry (including zoo poultry) 1622, ; 21 U.S.C. 136, 136a; 31 U.S.C. 3701, , 3719, 3720A; 9 C.F.R Ratites 1622, ; 21 U.S.C. 136, 136a; 31 U.S.C. 3701, , 3719, 3720A; 9 C.F.R Bird or poultry (nonstandard housing, care, or handling) For Canada, only applies to wild avian entering under some type of compliance agreement 1622, ; 21 U.S.C. 136, 136a; 31 U.S.C. 3701, , 3719, 3720A; 9 C.F.R Doves, pigeons, quail:$5.75 Chickens, ducks, grouse, guinea fowl, partridge, pea fowl, pheasants: $10.00 Large poultry and large waterfowl, including, but not limited to game cocks, geese, swans, and turkeys:$ Chicks (less than 3 months old): $15.00 Juveniles (3 months through 10 months old):$22.00 Adults (11 months old and older): $43.00 Birds grams and doves, pigeons and quail: $9.25 Birds 251-1,000 grams and poultry such as chickens, ducks, grouse, guinea fowl, partridge, pea fowl, and pheasants: $21.00 Birds over 1,000 grams and large poultry and large winter fowl, including, but not limited to gamecocks, geese, This estimate includes collections in States along the U.S.-Canada border. It may include collections from entities outside of Canada that entered the United States in a State along the border. $52,416 At the port where the $0 At the port where the $0 At the port where the For Canada, this fee only applies to wild poultry entering under some type of compliance agreement. For Canada, this fee only applies to wild avian entering under some type of compliance agreement.
9 swans, and turkeys:$ Import Compliance assistance 1622, ; 21 U.S.C. 136, 136a; 31 U.S.C. 3701, , 3719, 3720A; 9 C.F.R Simple (4 hours or less): $111.00/shipment Complicated (more than 4 hours): $ shipment This estimate includes collections in States along the U.S.-Canada border. It may include collections from entities outside of Canada that entered the United States in a State along the border. $1,456 At the port where the Processing an application for a permit to import live animals, animal products or by products, organisms, vectors, or germ plasm (embryos or semen) or to transport organisms or vectors (1) Most commodities entering from Canada are exempt from needing an import permit but this could/does apply under special-case circumstances, e.g. transits thru the U.S. 1622, ; 21 U.S.C. 136, 136a; 31 U.S.C. 3701, , 3719, 3720A; 9 C.F.R Initial permit: $150.00/application Amended permit:$75.00/application Renewed permit (2): $97.00/application Processing an application for permit to import fetal bovine serum when facility inspection is required: $512.00/application This estimate includes collections in States along the U.S.-Canada border. It may include collections from entities outside of Canada that entered the United States in a State along the border. $94,765 At the port where the Most commodities entering from Canada are exempt from needing an import permit but this fee could/does apply under special-case circumstances (i.e. transits thru the U.S.)
10 User fees for import or entry services for live animals at land border ports along the United States-Canada border. 1622, ; 21 U.S.C. 136, 136a; 31 U.S.C. 3701, , 3719, 3720A; 9 C.F.R Breeding animals (Grade animals, except horses): Sheep and goats: $1.00/head Swine: $1.25/head All others: $5.25/head Feeder animals: Cattle (not including calves): $2.50/head Sheep and calves: $1.00/head This fee is specific to land border ports along the U.S.-Canada border and is tracked with specific codes. $4,274,847 At the port where the User fees for other services 1622, ; 21 U.S.C. 136, 136a; 31 U.S.C. 3701, , 3719, 3720A; 9 C.F.R Swine: $0.50/head Horses (Including registered horses) other than slaughter and in-transit: $46.00/head Poultry (including eggs), imported for any purpose: $ 80.00/load Registered animals, all types (except horses): $9.75/head Slaughter animals, all types (except poultry): $40.00/load Animals transiting the United States: Cattle: $2.50/head Sheep and goats:$0.50/head Swine: $0.50/head Horses and all other animals: $11.00/head Embryo: Up to 5 donor pairs Per certificate: $ Embryo: Each additional group of donor pairs, up to 5 pairs per group on the same certificate. Per group of donor pairs: $59.00 This estimate includes collections in States along the U.S.-Canada border. $363,362 At the port where the Applies to exports only.
11 Embryo: Semen. Per certificate: $81.00 Release from export agricultural hold - Simple (2 hours or less). Per release: $ Release from export agricultural hold - Complicated (more than 2 hours). Per release: $ User fees for endorsing export certificates Applies to exports only Number of test or vaccinations and Number of animals or birds on the certificate Applies to exports only 1622, ; 21 U.S.C. 136, 136a; 31 U.S.C. 3701, , 3719, 3720A; 9 C.F.R , ; 21 U.S.C. 136, 136a; 31 U.S.C. 3701, , 3719, 3720A; 9 C.F.R. Certificate categories: Animal an non animal products: $51.00 Hatching eggs: $48.00 Poultry (including slaughter poultry): $48.00 Ruminants, except slaughter ruminants moving to Canada or Mexico: $52.00 Slaughter animals (except poultry but including ruminants) moving to Canada or Mexico: $56.00 Other endorsements or certifications: $ test or vaccinations: Non slaughter horses to Canada: First horse: $60.00 Each additional horse: $7.00 Other animals or birds: First animal: $ Each additional animal: $ tests or vaccinations: This estimate includes collections in States along the U.S.-Canada border. This estimate includes collections in States along the U.S.-Canada border. $2,461,973 At the port where the $1,337,029 At the port where the Applies to exports only. Applies to exports only.
12 Hourly and Premium rate user fees 1622, ; 21 U.S.C. 136, 136a; 31 U.S.C. 3701, , 3719, 3720A; 9 C.F.R First animal: $ Each additional animal: $ or more tests or vaccinations: First animal: $ Each additional animal: $ Hourly rate: Per hour: $ Per quarter hour: $33.00 Per service minimum fee: $40.00 Overtime rates (outside the employee's normal tour of duty): Premium hourly rate Monday through Saturday and holidays: This estimate includes collections in States along the U.S.-Canada border. It may include collections from entities outside of Canada that entered the United States in a State along the border. $2,298,350 At the port where the Per hour: $ Per quarter hour: $39.00 Premium hourly rate for Sundays: Per hour: $ Per quarter hour: $44.00 Beef Promotion and Research AMS/USDA ; 7 C.F.R. pt $1 per head. A comparable assessment is collected on all imported cattle, beef, and beef products. $1,029,081 POE Promotion, research, and information (Checkoff) programs regarding are ; (3) develop new markets
13 Blueberries Promotion and Research AMS/USDA ; 7 C.F.R. pt $12 per ton and uses for ; or (4) assist $364,486 POE Promotion, research, and information (Checkoff) programs regarding are ; (3) develop new markets and uses for ; or (4) assist Cotton Promotion and Research AMS/USDA ; 7 C,F.R. pt $1 per bale plus up to 1 % of bale value (currently supplemental is 5/10 of one percent of value). $292, POE Promotion, research, and information (Checkoff) programs regarding are ; (3) develop new markets and uses for ; or (4) assist
14 Dairy Promotion and Research Hass Avocados Promotion and Research AMS/USDA ; 7 C.F.R. pt AMS/USDA ; 7 C.F.R. pt For dairy importers 7.5 cents per hundredweight of milk or equivalent thereof [Note: For domestic dairy producers 15 cents per hundredweight] *For Calendar Year 2011, Canadian processors were reimbursed $6,560 in Import Assessments because of the Import for Re- Export (IREP) Program. The Import for Re-Export program (IREP) is limited to Canadian processors that import U.S. dairy products for processing in Canada and re-export these products back to the US. 2.5 cents per pound on Hass avocados marketing in the U.S. Maximum, 5 cents per pound. $85,160* POE Promotion, research, and information (Checkoff) programs regarding are ; (3) develop new markets and uses for ; or (4) assist $0 POE Promotion, research, and information (Checkoff) programs regarding are ; (3) develop new markets and uses for ; or (4) assist
15 Honey Packers and Importers Promotion and Research Mangos Promotion and Research AMS/USDA ; 7 C.F.R. pt AMS/USDA ; 7 C.F.R. pt $0.01 per pound to a maximum of $0.02 per pound. One-half cent ($.005) per pound on all mangos. $165,567 POE Promotion, research, and information (Checkoff) programs regarding are ; (3) develop new markets and uses for ; or (4) assist $0 POE Promotion, research, and information (Checkoff) programs regarding are ; (3) develop new markets and uses for ; or (4) assist
16 Mushrooms Promotion and Research Pork Promotion and Research AMS/USDA ; 7 C.F.R. pt AMS/USDA ; 7 C.F.R. pt Currently, cents per pound. Maximum, 1 cent per pound 0.4% of market value; may increase 0.1% annually. A comparable assessment is collected on all imported hogs, pork and pork products. $299,274 POE Promotion, research, and information (Checkoff) programs regarding are ; (3) develop new markets and uses for ; or (4) assist $1.234,000 POE Promotion, research, and information (Checkoff) programs regarding are ; (3) develop new markets and uses for ; or (4) assist
17 Potato Promotion and Research Processed Raspberry Promotion, Research, and Information AMS/USDA ; 7 C.F.R. pt AMS/USDA 7 U.S.C CFR pt 1208 Three cents per hundredweight or up to one-half of 1% of immediate past 10 calendar year U.S. average price. (Currently, 3.0 cents per hundredweight) One cent per pound. The program has not started collecting assessments on imports. collections. Currently setting system for CBP to assist in the collection of the $1,782,620 POE Promotion, research, and information (Checkoff) programs regarding are ; (3) develop new markets and uses for ; or (4) assist $0 POE Promotion, research, and information (Checkoff) programs regarding are ; (3) develop new markets and uses for ; or (4) assist
18 Softwood Lumber Promotion and Research Sorghum Promotion and Research AMS/USDA ; 7 C.F.R. pt AMS/USDA 7 U.S.C ; 7 C.F.R. pt cents per thousand board feet, except no person shall pay on the first 15 million board feet. The program did not begin collecting assessments until January 1, percent of the net market value of grain sorghum and 0.35 percent of the net market value of sorghum forage, hay, haylage, billets, and silage. $0 POE Promotion, research, and information (Checkoff) programs regarding are ; (3) develop new markets and uses for ; or (4) assist $0 POE Promotion, research, and information (Checkoff) programs regarding are ; (3) develop new markets and uses for ; or (4) assist
19 Watermelon Promotion and Research AMS/USDA ; 7 C.F.R. pt cents per hundred weight for producers; 3 cents per hundred weight for handlers; 6 cents per hundred -weight for importers. $655 POE Promotion, research, and information (Checkoff) programs regarding are ; (3) develop new markets and uses for ; or (4) assist
Comptroller General of the United States Washington, D.C. 20548 Decision Matter of: Customs Service - Authority to Fund Overtime and Premium Pay Activities from COBRA User Fees File: B-279865 Da~: April
TITLE 8: AGRICULTURE AND ANIMALS CHAPTER I: DEPARTMENT OF AGRICULTURE : ANIMALS AND ANIMAL PRODUCTS (EXCEPT MEAT AND POULTRY INSPECTION ACT REGULATIONS) PART 30 ANIMAL CONTROL ACT Section 30.10 Definitions
Breimyer Seminar July 17, 2013 U.S. Cattle History, Cycles and Trends Ron Plain, Ph.D. D. Howard Doane Professor Dept. of Agricultural & Applied Economics University of Missouri-Columbia http://web.missouri.edu/~plainr/
United States Department of Agriculture Marketing and Regulatory Programs Animal and Plant Health Inspection Service Directive APHIS 2150.1 08/05/11 DEVELOPING USER FEES FOR APHIS SERVICES 1. PURPOSE This
Real Estate Taxes - What is the Real Estate tax rate for Wythe County? - If I sell my house during the year, who gets the tax ticket and who is responsible for the taxes? - How and when will I be assessed
STATISTICAL PROFILE OF CAPE BRETON Prepared By: Nova Scotia Federation of Agriculture 1.0 Introduction Agriculture in the Local Economy Agriculture in Cape Breton is characterized by a diversity of farm
The Danish veterinary preparedness for avian influenza and Newcastle disease Sten Mortensen, Veterinary R&D manager, Animal Health Division, Deputy head 19-04-2016 Livestock statistics, Denmark 2015 Species
Guide to Minimum Employment Standards, Pay Deductions and Employment Insurance in Canada All Canadian provinces, territories and the federal government have minimum employment standards. Minimum employment
PLEASE NOTE This document, prepared by the Legislative Counsel Office, is an office consolidation of this Act, current to December 2, 2015. It is intended for information and reference purposes only. This
Proposed amendment to Part XV of the Health of Animals Regulations July 2012 Presentation during comment period 2011 Her Majesty the Queen in Right of Canada (Canadian Food Inspection Agency), all rights
Bonded Processes Inbond Transportation/Bonded Warehouse/Foreign Trade Zone Presenter Korrie Thomas Director of Compliance Houston Joined BDP in 2011 25 years of trade experience Licensed Customs broker
1 Agricultural Production and Research in Heilongjiang Province, China Jiang Enchen Professor, Department of Agricultural Engineering, Northeast Agricultural University, Harbin, China. Post code: 150030
U.S. Food and Drug Administration Protecting the U.S. Food Supply U.S. Department of Health and Human Services What You Need to Know About PRIOR NOTICE OF IMPORTED FOOD SHIPMENTS A Small Entity Compliance
Department for Environment, Food and Rural Affairs March 2015 Intra-Union Trade in Poultry for Slaughter Notes for Guidance of the Official Veterinarian (OV) and Exporters Page 1 of 8 Contents 1. Key Documents...
CORPORATE ACCRUAL TO TAX CONVERSION WORKSHEET Taxable entities who have filed tax returns with Canada Revenue Agency (CRA) on a cash basis and have their financial statements prepared on an accrual basis
FRED UPTON, MICHIGAN CHAIRMAN ONE HUNDRED FOURTEENTH CONGRESS Congress of the United States House of Representatives COMMITTEE ON ENERGY AND COMMERCE 2125 RAYBURN HOUSE OFFICE BUILDING WASHINGTON, DC 20515-6115
Division A AGRICULTURE AND FORESTRY Overview of the Division This Division comprises establishments engaged in crop farming agriculture, livestock breeding agriculture (including poultry raising, beekeeping,
BLOCK 1) ENTRY NUMBER DEPARTMENT OF HOMELAND SECURITY U.S. Customs and Border Protection CBP FORM 7501 INSTRUCTIONS (Updated July 24, 2012) Record the 11 digit alphanumeric code. The entry number is comprised
RULES OF GEORGIA DEPARTMENT OF AGRICULTURE ANIMAL INDUSTRY DIVISION CHAPTER 40-13-2 INTERSTATE MOVEMENT HEALTH REQUIREMENTS TABLE OF CONTENTS 40-13-2-.01 Definitions 40-13-2-.02 Vesicular Stomatitis 40-13-2-.03
Ag in a Bag: Animals and Their Products Objective: 4-Hers will learn about livestock and the products derived from them. Materials: Animal fact cards for each of the animals Pictures of the animals Pictures
Module 7 Overview: Safe Cooking TRAINER: Read this page ahead of time to prepare for teaching the module. PARTICIPANTS WILL: 1. Describe potential hazards of eating food that has not been safely cooked.
Cass County, North Dakota 4-H Poultry Record, Year Name Parent s name Address Date Project Started / / Club 4-H Age Year in 4-H Year in Project Exhibition Egg Production Broiler (Meat Production) Waterfowl
The Treasury Yn Tashtey INCOME TAX DIVISION Government Office, Douglas Isle of Man, British Isles IM1 3TX Assessor I Q Kelly Telephone: (01624) 685400 Fax: (01624) 685351 E-mail: firstname.lastname@example.org Website:
U.S. Beef and Cattle Imports and Exports: Data Issues and Impacts on Cattle Prices Gary W. Brester, Associate Professor Montana State University Bozeman and John M. Marsh, Professor Montana State University
NOTES: SECTION I LIVE ANIMALS; ANIMAL PRODUCTS 1. Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young
Submission to the Department of Finance on Canada s Foreign Trade Zone-Like Policies and Programs Ottawa February 2012 Leah Littlepage Director, Canada-U.S. & Transportation Policy The Canadian Chamber
ECONOMIC CONTRIBUTION OF NORTH CAROLINA AGRICULTURE AND AGRIBUSINESS $76 BILLION Agriculture and Agribusiness, including the farming, processing, wholesaling and retailing of food, natural fiber and forestry
United States Marketing and Financial Minneapolis Financial Services Branch Department of Regulatory Programs Management Debt Management Team Agriculture Division PO Box 3334 Minneapolis, MN 55403 December
CURRENT LAW SENATE AG COMMITTEE (S. 954) HOUSE AG COMMITTEE (HR 1947) Reported out of Committee 15 5 Reported out of Committee 36 10 Cost $979.7 billion over the 10 years before sequester reductions of
DHL CUSTOMS SERVICES TAKING THE COMPLEXITY OUT OF CUSTOMS Are you fully COMPLIANT? The international trade and compliance landscape is rapidly changing, and global supply chains are facing major challenges.
Guidance for Industry What You Need To Know About Registration of Food Facilities Small Entity Compliance Guide Additional copies are available from: Office of Compliance, HFS-607 Center for Food Safety
New England Cash Receipts 2012 December 15, 2013 2012 Farm Cash Receipts down 2 percent in New England New England cash receipts from farm marketings totaled $2.702 billion in 2012, a decrease of $67 million
Animal Welfare During a Disease Outbreak Dr. Patrick Webb Director, Swine Health Programs Making the A List.. 1 Economic Impacts of FMD Center for Agricultural and Rural Development Food and Agricultural
Your Tax Dollar Here s a quick overview of where your Tax Dollar went and how it was raised in the Fiscal year ended March 31, 2012 Table of Contents Transfer payments 3 Transfers to persons 4-6 Transfers
Keeping It Legal: Regulations and Licenses for Growing and Selling Food in Oregon Adapted from Growing Farms Online, a comprehensive training program for beginning farmers, from the OSU Small Farms Program.
CB(1)278/06-07(06) For information On 21 November 2006 LEGISLATIVE COUNCIL PANEL ON COMMERCE AND INDUSTRY Proposed amendments to the Import and Export (Registration) Regulations (Cap. 60 sub. leg. E) Introduction
Purpose 2014-2015 Pacific County Market Livestock Project 4-H/FFA Organization Livestock Show and Auction The purpose of the Pacific County Fair 4-H/FFA Organization Livestock Show and Auction is to assist
What s News in Tax Analysis That Matters from Washington National Tax Health Insurance Companies and Employers: There s a New Fee to Consider A new fee may apply to issuers of health insurance policies
Outlook for the 213 U.S. Farm Economy Kevin Patrick Farm and Rural Business Branch Resource and Rural Economics Division Highlights Net farm income in 213 forecast: $128.2 billion Net cash income in 213
APHIS Approved Supplemental Training for Accredited Veterinarians has now been approved for Continuing Education Credit by the Texas Board of Veterinary Medical Examiners In the new accreditation process,
STATE RABIES AND ANIMAL CONTROL STATUTES (effective November 20, 2002) TITLE IV of the state health law RABIES Section 2140. Definitions. 2141. Compulsory vaccination. 2142. Rabies; emergency provisions.
Federal Food Safety Laws Under authority of the Federal Meat, Poultry and Egg Products Inspection Acts, Food Safety and Inspection Service (FSIS) [http://www.fsis.usda.gov/] of the USDA inspects and monitors
GST/HST Information for Freight Carriers RC4080(E) Rev. 06 Before you start What s new Effective July 1, 2006, the goods and services tax (GST) rate is reduced from 7% to 6%, and the harmonized sales tax
FBAR Background Reporting Foreign Financial Accounts on the Electronic FBAR ROD LUNDQUIST, SENIOR POLICY ANALYST SMALL BUSINESS/SELF-EMPLOYED June 4, 2014 Bank Secrecy Act enacted in 1970 Codified primarily
Highway Motor Transportation WW I: Motor carrier industry started, converted automobiles were used for pick up and delivery in local areas Railroads encouraged the growth. They had difficulty with small
STATE OF WASHINGTON DEPARTMENT OF LABOR AND INDUSTRIES EMPLOYMENT STANDARDS TITLE: OVERTIME NUMBER: ES.A.8.1 REPLACES: ES-013 CHAPTER: RCW 49.46.130 ISSUED: 1/2/2002 WAC 296-126 and WAC 296-128 REVISED:
BULLETIN NO. 061 Issued July 15, 2012 Revised July 2013 THE RETAIL SALES TAX ACT INSURANCE This bulletin explains the application of retail sales tax (RST) to certain insurance that relate to Manitoba,
Part III Administrative, Procedural, and Miscellaneous Request for Comments on Funding of Patient-Centered Outcomes Research Through Fees Payable by Issuers of Health Insurance Policies and Self-Insured
Selenium and Selenium Yeast Use in Feed Division of Regulatory Services University of Kentucky April 25, 2005 REVISED JULY 19, 2007 Meagan Davis, Feed Registration Specialist Selenium, long known for its
TARIFF CNWY 190-J MASTER FUEL RELATED INCREASE Effective February 2, 2015 APPLYING BETWEEN POINTS IN THE UNITED STATES AND CANADA CNWY 190-J TABLE OF CONTENTS CONTENTS SUBJECT ITEM PAGE Abbreviations and
Roadmap to Account Revenue and Secure Trade Data February 1, 2005 Mike Denning, CBP Phyllis Henry, CBP Don Yando, CBP Rick Davenport, ecp Introduction Don Yando, CBP 2 Secure Cargo Management Scope Scope
Investor Presentation February 25, 2004 Some of the statements in this presentation may constitute forward-looking information and future results could differ materially from what is included. Please refer
Trade Lane Management DHL GLOBAL FORWARDING Import Customs Brokerage USA Patrick Demler / Robert Marjai, Chicago December 15 2011 OVERVIEW MODULES 1. USA Import brokerage / CBP and OGA (Other Government
Missouri Soybean Economic Report State Analysis March 2014 The following soybean economic impact values were estimated by Value Ag, LLC, as part of a Missouri Soybean Merchandising Council funded project.
Farm Tax Record Book TABLE OF CONTENTS Farm Receipts... Milk Sales and Deductions Worksheet... Government Payments Worksheet... Commodity Certificates... Sale of Livestock Worksheet... Farm Expenses...0
Farming s Future: The Next Generation Gary Matteson, Farm Credit Council VP Young, Beginning, Small Farmer Programs and Outreach Looking to the Future must know where beginning farmers are what beginning
110 STAT. 3370 PUBLIC LAW 104-284 OCT. 11, 1996 Public Law 104-284 104th Congress An Act D t 11 iqqfi '. [H.R. 1514] Propane Education and Research Act of 1996 "^^ authorize and facilitate a program to
Chapter 32a Medical Care Savings Account Act 31A-32a-101 Title and scope. (1) This chapter is known as the "Medical Care Savings Account Act." (a) This chapter applies only to a medical care savings account
import Trade trends Fiscal Year 2012, Year-end Report U.S. Customs and border Protection Message from the Deputy Commissioner David V. Aguilar Deputy Commissioner Reflecting on fiscal year 2012, we can
Notice to Employees on a Personal Leave of Absence Regarding Benefits This notice contains information to help you understand the impact of a Personal Leave of Absence on Benefits. Although the information
REVIEW OF THE MAIN EVENTS IN THE SPHERE OF TAXATION Lawyers of LF «Dmitrieva & Partners» have prepared the list of top news in the field of taxation for the last two weeks. The amount of daily business
LGM-Swine 2010 LIVESTOCK GROSS MARGIN FOR SWINE INSURANCE POLICY Throughout the policy you and your refer to the named insured shown on the summary of insurance and we, us, and our refer to the Company.
An Overview of Florida s Insurance Premium Tax Report Number 2007-122 October 2006 Prepared for The Florida Senate Prepared by Committee on Finance and Tax Table of Contents Summary... separate document
THE BELIZE LIVESTOCK INDUSTRY A BRIEF ACCOUNT By Harold Parham Chief Executive Officer Belize Livestock Producers Association April 29 th 2009 Domestic Livestock of Economic Importance Cattle Pig Sheep
Agricultural Communications Entrepreneurship/Placement -typically includes programs in which a student is placed at a newspaper or other agricultural print (such as magazines) facilities to obtain training
OFFICE OF THE ATTORNEY GENERAL 2014 TAX CHARTS Pursuant to 154.061 of the Texas Family Code, the Office of the Attorney General of Texas, as the Title IV-D agency, has promulgated the following tax charts
OFFICE OF THE ATTORNEY GENERAL 2015 TAX CHARTS Pursuant to 154.061 of the Texas Family Code, the Office of the Attorney General of Texas, as the Title IV-D agency, has promulgated the following tax charts
Regulations on Exports, Imports and Customs Affairs in Free Trade-Industrial Zones Chapter One: Definitions Article 1 In these Regulations, the following terms are used in lieu of the respective phrases:
ENROLLED HOUSE BILL NO. 1680 By: Johnson, Hyman, Roan, Shoemake, Walker, Hilliard, McMullen, Covey, Hickman, McCarter, Winchester, Braddock, Sweeden and Calvey of the House and Gumm, Johnson, Lawler, Myers,
Chapter 10 Advertising and What We Eat The Case of Dairy Products Noel Blisard Two national programs for dairy advertising, authorized by Congress, have concentrated on advertising for fluid milk and cheese.
TS-57 July 1965 General Schedule Position Classification Standards POSITION CLASSIFICATION STANDARD FOR PUBLIC HEALTH QUARANTINE INSPECTION SERIES, GS-1864 Theodore Roosevelt Building 1900 E Street, NW
INTERNATIONAL BUSINESS PART 4: FREIGHT FORWARDING TABLE OF CONTENTS PAGE INTRODUCTION TO FREIGHT HANDLING AND FORWARDING... 2 CATEGORIES OF FREIGHT... 3 HOW FREIGHT PRICING IS DETERMINED... 4 CARGO INSURANCE...
INCOTERMS 2010 Presented Exclusively for Why INCOTERMS? Delivery of goods in an export-import transaction requires Using one or more segments of transportation A variety of services to arrange the transportation,
GLOBAL TRANSPORTATION P-2 Air Expedite - Direct IATA Service Door to Airport & Door to Door CUSTOMS CLEARANCE P-3 PARS Clearance PAPS Clearance GLOBAL DISTRIBUTION P-4 Consolidation and Deconsolidation
PART IX. PENNSYLVANIA GAMING CASH FLOW MANAGEMENT Chap. Sec. 1001. PENNSYLVANIA GAMING CASH FLOW MANAGEMENT... 1001.1 Authority The provisions of this Chapter 1001 issued under the Pennsylvania Race Horse
Proposed Rule: Health Insurance Providers Fee Description: This document contains proposed regulations that provide guidance on the annual fee imposed on covered entities engaged in the business of providing
Name: Mailing Address: (First) (Last) City: State: Zip/Postal Code: Phone: USDA-APHIS National Veterinary Accreditation Program (NVAP) APHIS-Approved Supplemental Training Materials Order Form Country*
RCC Agriculture and Food 1 Working Group: Perimeter Approach to Plant Protection Canada Lead: Neil Bouwer, Vice President, Policy and Programs, Canadian Food Inspection Agency (CFIA) U.S. Lead: Greg Parham,
FOREIGN GARBAGE COMPLIANCE OVERVIEW AND MANAGEMENT TRAINING WHAT IS REGULATED GARBAGE? Regulated Garbage- 7 CFR 330.400-403 and 9 CFR 94.5, All waste material that is derived in whole or in part from fruits,
TAXATION OF BANKS AND OTHER FINANCIAL CORPORATIONS 241-1 CHAPTER 241 TAXATION OF BANKS AND OTHER FINANCIAL CORPORATIONS Section 241-1 Definitions 241-1.5 Time of application of tax and other provisions
YOUR TAX DOLLAR For the fiscal year ended March 31, 2014, Canada s federal government spent $276.8 billion. That represents roughly 15 per cent of our country s $1.9-trillion economy. Here s a quick overview
Perimeter Security and Economic Competitiveness Action Plan Part II: Trade Facilitation, Economic Growth and Jobs Report on the Comparison and Review of the Importer Self-Assessment and Customs Self-Assessment
DEPARTMENT OF VETERINARY SERVICES MALAYSIA Ministry of Agricutlure and Agro-Based Industry Malaysia Wisma Tani, Podium Block, Lot 4G1, Precinct 4 Federal Government Administration Centre 62630 PUTRAJAYA,
District of Columbia Judges Retirement Plan Summary Plan Description 2008 JUDGES_COV_10-5-08.indd 1 10/6/08 7:27:13 AM Summary Plan Description 2008 This booklet is a Summary Plan Description of the benefits
The Nebraska Nongame and Endangered Species Conservation Act (NESCA) NEBRASKA REVISED STATUTES OF 1943. CHAPTER 37. GAME AND PARKS ARTICLE 8. NONGAME AND ENDANGERED SPECIES CONSERVATION ACT. 37-801. Act,