Recourse - Appeals/Reviews
How to request a review for a late accounting penalty

Who should use this process

You should use this process if:

• you have received an administrative monetary penalty (AMP) for late accounting (C288), for failing to account for your goods within the required time limit within the Customs Act
• you wish to request a review of the penalty and believe that the importer relief provisions of the Customs Act should apply

How to request a review

An importer seeking to request a review of a C288 penalty should submit their appeal through the CARM Client Portal (CCP), including supporting documents, for any of the relief provisions, listed in CBSA Memorandum D17-1-5: Accounting for Commercial Goods.

Please refer to the CARM User Guide – Submit an appeal of a Notice of Penalty Assessment for detailed instructions.

If you are not registered in CARM or can not access the CCP you can submit your request using the CBSA Appeal Form.

Review process

The CBSA will review all of the information provided when deciding if the penalty will be maintained or cancelled. This decision is being made on behalf of the Minister. The reviewing officer may contact you to request further information, if necessary. The Ministerial decision will be communicated in writing via the CCP.

The decision will also include information on further avenues of appeal, should you disagree with the Minister’s decision.

Additional information

For additional information please refer to CBSA Memorandum D17-1-5: Accounting for Commercial Goods.