This bulletin has been updated to reflect the Government of
Canada's decision on March 27, 2020 to defer the payment of
most duties and taxes until June 1, 2020.
This bulletin looks at the specific challenges affecting
Canadian importers as a result of Covid-19, and the Canada Border
Services Agency's ("CBSA") response, if any, to those
challenges.
While the Canadian government has confirmed that the border will
not close to trade in goods, the entry into the country is not the
only consideration for industry. Importing goods requires
significant paperwork, payment of duties and taxes. Importers also
face customs audits and assessments, and may need to appeal from
CBSA decisions they disagree with. Timelines for filing paperwork
and appeals, and making payments are short. Missed deadlines will
result in rejected appeals and significant monetary penalties where
monies are due to CBSA. With many businesses working remotely,
paperwork may be delayed. Further, as the
