Recourse - Appeals/Reviews
How to request a review
Notice: Cannabis
Despite the fact that cannabis (marijuana) has become legal and regulated in Canada, it remains illegal to take cannabis across Canada's national borders, whether you are entering or leaving. In this way, the CBSA's appeals process has not changed. Remember that you have the option of filing an appeal online using the E-appeals electronic form.
For more information on the new cannabis law, consult cannabis (marijuana) legalization.
Requesting a Review
Requesting a third-party review
Requesting an extension of time review
Related Information
"How to request a review" pertains to types of action that the CBSA may have taken. These are:
- Enforcement actions, including penalties
- Trade decisions
- Trusted traveller membership decisions
- Interest and penalties assessment
To expedite the initiation of your appeal, we encourage you to submit your request using the E-Appeals form and complete each field accordingly!
Enforcement actions, including penalties
CBSA enforcement actions can include (but are not limited to) seizing goods or issuing a penalty or fine. Situations leading to enforcement actions include:
- not declaring all imported goods
- not declaring the import or export of large sums of money, and
- seeking to import food, plant or animal products that are inadmissible or require permits
The following provide instructions on how to file a request for a review of enforcement actions:
Trade decisions
Trade decisions include those made on:
- subjectivity of anti-dumping or countervailing duties
- tariff classification, origin, value for duty or the marking of goods
- goods classified as prohibited firearms, weapons or devices
- advance rulings on the origin or tariff classification of goods
- trade or commercial enforcement actions
The following provide instructions on how to file appeals and reviews of trade and commercial decisions:
- D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act.
- D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency
- Commercial Administrative Monetary Penalties (AMPS) under the Customs Act
If you have imported personal goods directly or by mail or courier and wish to request a refund, please refer to our webpage on Applying for a refund of duty and taxes.
Trusted traveller membership decisions
Trusted traveller membership decisions include rejection of an application for membership – or cancellation/suspension of membership – in a trusted traveller program. These include:
- NEXUS
- Free and Secure Trade (FAST)
- CANPASS Air, CANPASS – Corporate Aircraft, CANPASS – Private Aircraft, CANPASS – Private Boats, CANPASS – Remote Border Crossing, and
- the Commercial Driver Registration Program (CDRP)
The following provides instructions on how to file a request for a review of trusted traveller membership decisions:
Interest and Penalties Assessment
The following provide instructions on how to file a request for a review of the assessment of accounts:
Late accounting penalties & late transaction payment interest
Note: Interest is assessed on accounts receivable arising from adjustments to trade declarations and may be assessed on voluntary disclosures of unreported or unaccounted commercial goods. Penalties may be assessable or assessed for non-compliance in relation to commercial goods. There are sometimes circumstances that warrant relief of some or all of such interest or penalties. This may occur before they are assessed (waiver) or after assessed (cancellation/reduction).
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