If the Canada Border Services Agency ("CBSA") has made
an error during an origin verification, the importer may file a
request for re-determination to appeal the assessment of duties. In
most cases, the CBSA changes the origin from country with which
Canada has a free trade agreement (e.g., the United States) to a
country with which Canada does not have a free trade agreement
(e.g., China) and issues a detailed adjustment statement charging
the additional duties and interest resulting from the change in
duty rate.
What is an customs origin verification? A customs origin
verification is when the CBSA conducts an audit of an importer to
verify that the importer reported the correct origin of the goods
on the B3 Customs Coding Form. When the importer imports goods into
Canada, it communicates to the CBSA the origin of the goods and
pays the applicable duties and taxes (e.g., goods and services tax,
provincial sales tax, excise tax, etc.) based on the applicable
duty
