Requesting a Review
Requesting a third-party review
Requesting an extension of time review
Who should use this process
You should use this process if:
- As a result of a non-CSA commercial transaction you have received a late accounting penalty or late transaction payment interest has been assessed, and
- You believe the importer relief provisions of the Customs Act should be applied to waive or cancel the penalty or interest assessed.
How to request a review
An importer may seek waiver of a late accounting penalty identified on a K84 daily notice prior to an assessment on a K84 monthly statement. Also an importer may apply for a cancellation of late accounting penalties and late transaction payment interest assessed on the Form K84, Importer/Broker Account Statement, the Form K23A invoice or the K21 receipt. Applications for waiver or cancellation may be made under the interest and penalty relief provisions for situations beyond the importer's control, for example:
- CBSA errors, such as CBSA systems programming or keying errors;
- CBSA delays, such as manual or automated processing delays;
- natural or human-made disasters such as floods, ice storms or fire;
- death or incapacity of a key employee responsible for reporting to the CBSA, such as serious illness or emotional stress caused by a death in their immediate family;
- unanticipated civil disturbances or disruptions in services such as demonstrations, terrorism when alternative means of compliance are not readily available; or
- extraordinary circumstances not covered above such as a client's automated system being down for extended periods of time.
You can request a review by sending a completed Form E571, Late Accounting Penalties – Application for Waiver, Cancellation, including supporting documentation (for any of the relief provisions situations listed above), and proof of payment of penalty amount (if applicable), as outlined below.
Applications for waiver involving transactions released from a single releasing office should be sent to the CBSA office where the goods were released, preferably five or more business days before the monthly statement will be issued.
The waiver application should be submitted immediately after it appears on the K84 daily notice rather than waiting until the K84 monthly statement is generated. This would ensure that the penalty could be waived before it is assessed, if the application is granted.
Applications for waiver or cancellation that involve transactions from various releasing offices, accounting dates within five days prior to the monthly statement date, and/or automated systems problems may be sent to:
Canada Border Services Agency
333 North River Rd, Tower A, 11th Floor
Ottawa, ON K1A 0L8
If the monthly statement has already been generated, the penalty amount should be paid on the due date and a cancellation request submitted (including proof of payment) to the Recourse manager at the address noted above. Applications for cancellation are unlikely to be approved when the importer or broker had sufficient time to apply for a waiver, but chose not, or neglected, to do so. Applications for penalty cancellation will be denied if not received by the CBSA within 90 days of the penalty being assessed unless an extension of time is granted under s.129.1 of the Customs Act.
The CBSA will review all of the information provided when deciding if the penalty or interest will be waived or cancelled. You will be notified of the Agency's decision by mail.
The reviewing officer may contact you to request further information, if necessary.
If you disagree with a decision denying your waiver application, you may apply for cancellation using the same application form within 90 days from the date the penalty was assessed on the monthly K84 statement, the K23A invoice or the K21 receipt. Include a copy of the first decision and an explanation of why you think the decision should have been different. The application should be sent to the Recourse manager, at the address noted above. If you disagree with a decision denying your cancellation application, no further review exists within the CBSA.
For additional information please refer to CBSA Memorandum D17-1-5 Registration, Accounting and Payment for Commercial Goods.
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