A detailed adjustment statement (also called a "DAS")
is the term used by the Canada Border Services Agency
("CBSA") for an assessment or reassessment of duties
(customs, excise, anti-dumping, countervailing) or penalties.
A DAS may be issued with respect to the original
assessment/reassessment by the CBSA or after a request for
redetermination. The same form of document is used and it is
important to understand the stage of the disagreement with the
CBSA. A careful review of the DAS will indicate what type of
DAS has been issued and the next steps in the process.
Let’s review some of the important areas on the DAS.
Box 1 indicates the name of the importer of record and their
address. Generally, this is the person who must pay the
amount assessed/reassessed in the DAS. Generally, this is the
person who must file a request for redetermination. That
being said, there are circumstances where an exporter may file a
request for redetemination (for example, an
