Completing your accounting information
When importing goods, it is your responsibility to ensure that the information declared in your accounting data is correct. Enter the tariff classification, origin and value for duty of the imported goods. When the final accounting data has been accepted, a deemed determination on the tariff classification, origin and value for duty of the goods will be made.
If you think you have made an error in the accounting information, and we have not made a re-determination, you are required to correct the information within 90 days after you discover the error where the change is revenue neutral or you owe us money. If a change in the accounting information results in a refund of duties or taxes paid to us, an application for a refund can be filed in most cases up to four years from the date the goods were accounted for.
When the self-adjustment results in additional duties owing, you must pay this amount and the applicable interest. For self-adjustments which reduce the amount of duties payable, we will refund the customs duties and the applicable goods and services tax credit or rebate will be made.
The detailed adjustment statement (DAS)
If we need to adjust your accounting package, including to confirm changes you have requested, we will let you know by sending you a DAS. On this statement, we will ask you to submit within 30 days any additional duties owing and interest payable because of the adjustment. We also use the DAS to inform you of any refunds due to you, as well as any interest owing. A DAS is also sent to you even when the adjustment is non-revenue and does not result in any change to duty amount.
We may re-determine or further re-determine the tariff classification, value for duty, and country of origin you have reported for your shipment. This re-determination may be done before you have made any self-adjustments or it may be done after you have self-adjusted your accounting information. In most cases, we have four years from the date of accounting to re-determine the tariff classification, origin, or value for duty of the goods.
If you do not understand the reason for our re-determination, you may contact the officer who made the decision. If you disagree with the decision, you may ask us to review it by filing a dispute notice.
Disputing a decision within the Canada Border Services Agency
As the importer, you or your representative has the right to ask for an impartial review of most decisions we make on the tariff classification, origin, or value for duty of imported goods. An appeals officer will make a decision on behalf of the President of the CBSA.
If you want us to review a decision, you must, by law, make your request no later than 90 days after the date we made the initial decision. Generally, you must use Form B2, Canada Customs - Adjustment Request. You can however use a letter to dispute the tariff classification of certain prohibited goods. You may present your dispute notice, addressed to the Appeals Division, to any customs office in Canada, although we prefer that you present it at a customs office in the region where the goods were released.
For more information, see Memorandum D11-6-7, Importers' Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods.
Your appeal rights
If you do not agree with the President's decision, you have the right to appeal it. If you are appealing a decision that does not relate to prohibited goods classified as obscene, child pornography or hate propaganda, you must appeal to the Canadian International Trade Tribunal (CITT). To do so, file a written appeal notice with the President and the Secretary to the CITT no later than 90 days after we issue the President's decision.
The CITT is an independent quasi-judicial tribunal that reviews disputes from importers or Canadian producers. It also acts as an impartial body to which policy departments, like the Department of Finance Canada, can refer certain issues for resolution. The CITT posts hearing notices in the Canada Gazetteat least 21 days before any hearing.
If you contact the Secretary to the CITT before a hearing, you can appear at the hearing to explain how the matter affects your business.
On a point of law, you can appeal the CITT's decision to the Federal Court of Appeal no later than 90 days after the CITT issues its decision.
If you do not agree with the President's re-determination decision that does relate to obscenity, child pornography or hate propaganda, you have the right to appeal it to a provincial court of jurisdiction. To do so, you must file a written appeal notice with the President and the clerk of the provincial court of jurisdiction no later than 90 days after we issue the President's decision.
On any question of law, you can appeal the provincial court of jurisdiction's decision to a higher court no later than 90 days after the court issued its decision.
You are responsible for administrative court costs and your legal fees for appeals to the CITT, the Federal Court of Appeal, and the provincial court of jurisdiction unless otherwise ordered by the Court.
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