I'm going to take a quick look at the recommendations. Essentially what we're saying is that there are a number of aspects of this that should be looked at. If the descriptions aren't particularly useful in applying the classifications, you might wonder why they are asking for descriptions to be applied at all.
We also looked at goods coming across the border through the mail system. If it's a good that duties apply to, the duties are supposed to be applied on anything with a value of over $20 that comes in through the mail or by couriers. There are lots of times during the year when they can't do that, however, so sometimes they apply the duty limit at a higher rate than they are supposed to. That's something else we said they should look at. In fact, there was a study done by the Canada Border Services Agency indicating that applying duties on goods coming in through the mail at anything below $100 costs more to collect than the amount taken in from the duties themselves. There were a number of those types of things that we said should be looked at from the point of view of examining the efficiency of the whole system.