Grace Period for Late Accounting Penalty (LAP) related to the United States Surtax Remission Order
Customs Notice 18-20


1. Following the recent United States Surtax Remission Order that came into effect on , the Canada Border Services Agency (CBSA) recognizes the difficulties importers and their representatives had in properly accounting for imports affected by this remission order due to system restrictions. Therefore, the CBSA has decided to provide for a 2 week grace period (LAP waiver) for LAPs that were released between: to , inclusively with respect to the United States Surtax Remission Order.

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 “United States Surtax Remission Order Appeal” and that the LAP was issued as a result of this remission order.

Date modified: