How do I appeal a duty assessment?

There are two situations in which you might want to appeal a duty assessment. If you believe the CBSA made an error in a Detailed Adjustment Statements (DAS) issued to you, or if you believe that you, or your agent, overpaid SIMA duties when calculating and paying your duties, you can ask the CBSA to review the transaction. This is called a request for re-determination and is used when you are asking for a refund of Special Import Measures Act (SIMA) duties.

Before submitting a request for re-determination, you must pay your SIMA duties. In your request, you must provide:

  • a written statement describing why you want a re-determination;
  • the facts on which you base your request;
  • the evidence to support the facts;
  • copies of the original Canada Customs Coding Form (Form B3), if available;
  • copies of the Canadian Customs Invoice (or the commercial invoice)
  • any certificates or permits; and
  • proof of payment of SIMA duties (date stamped copy).

A request for a re-determination may cover:

  • The imported goods, as to whether they are goods of the same description as goods to which the order or finding of the Canadian International Trade Tribunal applies
  • The information used in the assessment of anti-dumping or countervailing duties payable on imported goods, such as the determination of the normal value, the amount of subsidy or the export price

The importer of the goods has the right to make a request to a designated officer for a re-determination of the decision within 90 days of the date on which a CBSA assessment notice is given. If the importer wants to appeal the designated officer’s decision, a request to the President for a re-determination must be made within 90 days of the designated officer’s decision.

If the importer of the goods self-assessed the anti-dumping or countervailing duties, a request to a designated officer for a re-determination can be made within 120 days of the date of accounting. A request to the President for a re-determination may then be further made within 90 days of the decision made by the designated officer.

These requests can be made by submitting a completed Form B2 (Adjustment Request) and supporting materials to the following address:

Trade and Anti-dumping Programs Directorate
Canada Border Services Agency
c/o Manager, SIMA Compliance Unit
100 Metcalfe Street, 11th Floor
Ottawa ON K1A 0L8

Please note that a request for a re-determination will be accepted by the CBSA only if all amounts owing as duties and interest in respect of the goods referred to in the determination, including goods of a NAFTA country, have been paid in full by the importer of the goods. Where a determination is made in respect of goods of a NAFTA country, the government of that NAFTA country, or, if they are of that NAFTA country, the producer, manufacturer or exporter of the goods may make a request for re-determination, whether or not the importer of the goods has paid all duties and interest owing on the goods. Security or bond cannot be posted for a request for a re-determination of anti-dumping or countervailing duties imposed on imported goods.

For more information regarding re-determination, please consult Memorandum D14-1-3.

 

Date modified: