Recourse - Appeals/Reviews
How to request a review

"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
• seeking to import food, plant or animal products that are inadmissible or require permits, and
• not accounting for commercial goods within the prescribed time limits or in the prescribed manner

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

• Seizures, ascertained forfeitures or a Notice of Penalty Assessment – Personal under the Customs Act
• Commercial Administrative Monetary Penalties (AMPS) under the Customs Act
• Seizures under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act
• Penalties under the Agriculture and Agri-Food Administrative Monetary Penalties Act

Trade decisions

Trade decisions include those made on:

• anti-dumping or countervailing duties
• tariff classification, Origin, Value for duty or the marking of goods
• goods classified as prohibited firearms, weapons or devices
• goods classified as obscene material or hate propaganda
• advance rulings on the origin or tariff classification of goods

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.