Grace Period for Late Accounting Penalty (LAP) related to surtax
Customs Notice 18-11



1. Following the recent surtax that came into effect on July 1st, 2018, the Canada Border Services Agency (CBSA) recognizes the difficulties importers and their representatives had in properly accounting for imported goods in a timely manner. Therefore, the CBSA has decided to provide for a 10 day grace period (LAP waiver) for LAPs that were issued with respect to transactions on which surtax was applied and released between and inclusively.

2. To request such a waiver of penalty, submit your demand to:

Recourse Directorate
Canada Border Services Agency
333 North River Rd, Tower A, 11th Floor
Ottawa, ON K1A 0L8
Facsimile: 343-291-7239

3. To facilitate the processing of your request, please ensure that your request is identified as a “Surtax Appeal” and that the LAP was issued for goods affected by the surtax.

Date modified: