6. After your goods are released
Adjusting errors in the accounting information you submitted
If you make an error in the accounting information, and the CBSA has not already made the corrections, you are required to correct the information within 90 days after you discover the error where the change is revenue neutral or you owe 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 a rebate will be made.
Self-adjustments must be submitted on Form B2, Canada Customs – Adjustment Request.
For more information on the coding and processing of adjustment request forms, refer to Memorandum D17-2-1, The Coding, Submission and Processing of Form B2 Canada Customs Adjustment Request.
For more information on self-adjustment, refer to Memorandum D11-6-6, “Reason to Believe” and Self-Adjustments to Declarations of Origin, Tariff Classification, and Value for Duty and Memorandum D6-2-3, Refund of Duties.
Keep all records pertaining to the import for six years
You must keep all records pertaining to your importations for six years following the importation of good(s) in either electronic or paper format. This includes information relating to the quantities received, price paid, the country of origin, vendor, product, and all other related information.
For more information on maintenance of records and books in Canada by importers, refer to Memorandum D17-1-21, Maintenance of Records in Canada by Importers.
Be aware that your importations may be verified and adjusted by the CBSA
Commercial importations may be verified and adjusted by the CBSA for origin, value for duty, or tariff classification up to four years after importation.
If the CBSA adjusts your accounting document, we will issue a Detailed Adjustment Statement (DAS) that outlines the adjustment, and you will have 30 days to pay any duties and taxes owing.
As the importer, you (or your representative) have the right to ask for an impartial review of most decisions made on tariff classification, origin, or value for duty of imported goods. You must make your request no later than 90 days after the date of the initial decision. Generally, you must use Form B2, Canada Customs - Adjustment Request.
For information on the dispute resolution process, refer to Memorandum D11-6-7, Importers' Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods.
The CBSA uses the Administrative Monetary Penalty System (AMPS) to assess monetary penalties against businesses that do not comply with customs legislation.
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