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ARTICLE · 25 JANUARY 2016

How To File A Tariff Classification Appeal In Canada

LexSage
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If the Canada Border Services Agency ("CBSA") has made an error during a tariff classification verification, the importer may file a request for re-determination to appeal the assessment of duties.

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Cyndee Todgham Cherniak
Cyndee Todgham Cherniak
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If the Canada Border Services Agency ("CBSA") has made an error during a tariff classification verification, the importer may file a request for re-determination to appeal the assessment of duties. In most cases, the CBSA changes the tariff classification from duty-free (i.e., 0%) to a higher duty rate (e.g., 10%) and issues a detailed adjustment statement charging the additional duties and interest.

If you believe the assessment is incorrect and/or the CBSA misunderstood the facts or ignored relevant facts, you may file a request for re-determination (an appeal). You must file the request for re-determination within 90 days of the date on the detailed adjustment statement. Do not miss this deadline. While there are exceptional circumstances that would allow a late filed request for re-determination, it is best to not have to prove that you meet the limited criteria.

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