Temporary amendments to the requirements for requesting a 30-day extension to the 90-day period to submit certain corrections following a CBSA trade compliance final verification report
Customs Notice 21-14

Ottawa, May 19, 2021

1. This Customs Notice is to advise that, given the unprecedented circumstances of the COVID-19 pandemic, the requirements for requesting a 30-day extension to the 90-day period to submit certain corrections to a declaration of origin, tariff classification, or value for duty under section 32.2 of the Customs Act, following a CBSA trade compliance final verification report, will be temporarily amended. Original requirements can be found in CBSA Memorandum D11-6-10, Reassessment Policy.

2. The CBSA recognises that the COVID-19 pandemic may create administrative and system challenges for some importers that are in the process of making required corrections to incorrect declarations.

Effective date and request

3. Effective today and valid through , inclusively, the 90-day period to submit certain corrections will be extended by 30 days when the request for an extension contains the following information:

  1. The name of the importer and the authorized person (if applicable);
  2. The CBSA trade compliance verification case number;
  3. A statement indicating that the request for an extension is due to administrative or systems challenges related to COVID-19.

4. The request for an extension may be sent by e-mail to the CBSA at: cbsa.extension_corrections_prorogation.asfc@cbsa-asfc.gc.ca, as per the procedures outlined in the Appendix of this Customs Notice, or by mail at:

Canada Border Services Agency
Trade and Anti-dumping Programs Directorate
222 Queen Street, 4th floor
Ottawa, Ontario
K1A 0L8

5. The request for an extension may be submitted at any time within 85 days from the date of the CBSA trade compliance final verification report, instead of the regular 45 days.

6. The CBSA will notify the applicant that the extension has been granted or request that additional information be provided.

Corrections for the first year of the reassessment period

7. The 30-day extension does not apply to corrections for the first year of the reassessment period. If the extension is granted, the importer will still be required to submit corrections for the first year of the reassessment period within 90 days following the date of the CBSA trade compliance final verification report. The reassessment period for which corrections to incorrect declarations must be submitted is identified in the CBSA trade compliance final verification report.

8. If an extension is granted and corrections for the first year of the reassessment period are not submitted within 90 days from the date of the CBSA trade compliance final verification report, the extension will be revoked and the importer may be subject to penalties on a “per occurrence” basis.

9. For more information on the reassessment period and corrections, refer to CBSA Memorandum D11-6-10, Reassessment Policy and Memorandum D11-6-6, “Reason to Believe” and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty.

Penalty information

10. Administrative monetary penalties (AMP) may be applied on a “per occurrence basis” when required corrections are not made within the prescribed period. For more information on penalties, refer to Memorandum D22-1-1, Administrative Monetary Penalty System and to Master Penalty Document.

Retention and disposition

11. The CBSA keeps records of requests for extension received, including the dates where corrections are submitted, for trade compliance verification purposes.

12. The request for an extension is subject to record retention and disposal procedures. The CBSA will retain the request for a minimum period of five years, after which time it may be disposed as per the appropriate disposal procedures.

Additional information

13. For more information, call the CBSA Border Information Service (BIS):

Calls within Canada & the United States (toll free): 1-800-461-9999
Calls outside Canada & the United States (long distance charges apply):
1-204-983-3500 or 1-506-636-5064
TTY: 1-866-335-3237
Email: contact@cbsa-asfc.gc.ca
Contact Us at the CBSA website may also be accessed for information

Appendix

Submitting requests by e-mail for an extension to the 90-day period to submit certain corrections under section 32.2 of the Customs Act following a CBSA trade compliance verification where errors are found

1. Following a CBSA trade compliance verification where errors are found, importers may submit a request for an extension to the 90-day period to submit corrections by encrypted or non-encrypted e-mail. If an importer chooses to submit such a request by e-mail, they must indicate their choice between encrypted or non-encrypted e-mail in the request and meet the required conditions set by the CBSA. These conditions are described below.

2. An importer who chooses to submit their request for an extension of the 90 day period to submit corrections by e-mail but does not clearly indicate in their request their choice between encrypted or non-encrypted e-mail, or their request does not meet the required conditions, will have their request processed according to the procedures set out in Memorandum D11-6-10, Reassessment Policy.

3. The importer must complete and provide the consent statement below. An authorized person may submit the request for an extension to the 90-day period to submit corrections by e-mail on behalf of their client. The importer also has the responsibility to inform the CBSA of any contact information changes (phone number, e-mail address, etc.)

4. The CBSA will seek to obtain an electronic delivery and read receipt from the importer for each e-mail exchanged during the processing of the request for an extension to the 90-day period to submit corrections. If it is not possible to obtain an electronic delivery and read receipt, other forms of acknowledgements will be accepted (e-mail, phone call, etc.)

5. The reception date of the documents is deemed to be the date when the e-mail is sent by the CBSA or the applicant.

6. The importer who elects to use encrypted e-mail for processing their request for an extension of the 90 day period to submit corrections is responsible for ensuring that compatible software (Winzip and others) is used.

7. When the request meets the required conditions, the CBSA will send all documents related to the request for an extension to the 90-day period to submit corrections to the importer by encrypted or non-encrypted e-mail, depending on the choice indicated.

8. The CBSA does not guarantee the security of electronic communications. By consenting to communicate by e-mail with the CBSA, the importer accepts all inherent risks with this mode of communication and thus relieves the CBSA from all responsibility, present and future, related to the protection of the information while it is being exchanged by e-mail.

Consent statement

“I choose to communicate by {Non-Encrypted / Encrypted} **Please indicate your choice** e-mail with the CBSA during the processing of the request for an extension to the 90-day period to submit corrections, following a CBSA trade compliance final verification report where errors are found. This includes the sending and the reception of documents, as well as any other correspondence required during the processing of the extension request. I authorize the communication by e-mail for all exchanges and I accept all inherent risks. I hereby relieve the CBSA from any responsibility, present and future, in relation to the protection of the information exchanged by e-mail. I have read and I accept the conditions.”

Signature:
Date:
Case number:
Name of the importer / authorized person:
Business Name:
Occupation/Title:
Telephone number:
E-mail address:

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