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

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"How to request a review" pertains to types of action that the CBSA may have taken. These are:

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:

The following provide instructions on how to file a request for a review of enforcement actions:

Trade decisions

Trade decisions include those made on:

For decisions of anti-dumping or countervailing duties, please refer to memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act.

For instructions on how to file a request for review for other trade decisions, please refer to memorandum 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.

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:

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:

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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