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 Statement (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 setting out the grounds on which you are requesting a re-determination;
  • the facts on which the request for re-determination is based;
  • 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:

  • whether the imported goods are of the same description as the goods to which the order or finding of the Canadian International Trade Tribunal applies and/or
  • 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.

There are two levels of re-determination available to you. The first level is to request a re-determination by a designated officer and the second level is to request a re-determination by the President of the CBSA.

With regards to the first level of re-determination, if you, or your agent, self-assessed the anti-dumping or countervailing duties at the time of importation and no subsequent decision on the importation was made by the CBSA, you may file a request to a designated officer for a re-determination within 120 days of the date of accounting for the transaction. However, if a DAS was issued by the CBSA within 30 days of the date of accounting, you have 90 days from the date of the DAS to file a request to a designated officer for a re-determination of that decision.

A request for a re-determination by a designated officer can be made by submitting a completed Form B2 (Adjustment Request) and supporting materials to the following address:

SIMA Registry and Disclosure Unit
Trade and Anti-dumping Programs Directorate
Canada Border Services Agency
100 Metcalfe Street, 11th Floor
Ottawa, Ontario K1A 0L8

With regards to the second level of re-determination, if a DAS has been issued by the CBSA after 30 days from the date of accounting or if the CBSA has issued a decision in response to a request for re-determination by a designated officer, you may file a request to the President for a re-determination. In either case, the request to the President must be filed within 90 days of the date of the decision as noted on the DAS.

A request for a re-determination by the President can be made by submitting a completed Form B2 (Adjustment Request) and supporting materials to the following address: 

Director
Trade Appeals and Litigation
Recourse Directorate, CBSA
Vanier Tower, 11th Floor
333 North River Road
Ottawa, Ontario 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 North American Free Trade Agreement (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-determinations, please consult Memorandum D14-1-3.

 

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