On March 19, 2020, the Canada Border Services Agency (“CBSA”) released Customs Notice 20-10 “Waiver of Late accounting Penalties” granting relief during the COVID-19 crisis. The notice provides that certain late fees (also known as administrative monetary penalties (“AMPs”)) and late accounting penalties are being waived for transactions released between March 11, 2020, to May
The CBSA targets clothing and apparel as a customs valuation compliance priority
The Canada Border Services Agency (“CBSA”) has released its H2 2019 customs verification priories. The valuation verification (also known as an audit) targets are apparel and footwear. This is the third round of audit targeting for apparel and the second round of audit targeting for footwear. If you import the items, you should expect
What Are the CBSA’s Customs Verification Priorities for H2 2017?
In July, 2017, the Canada Border Services Agency (“CBSA”) released “Tariff Compliance Verifications – July 2017”. What are “Tariff Compliance Verifications”? Tariff compliance verifications are CBSA customs audits during which the CBSA ensures that importers are using the proper tariff classification (HS Code) numbers when completing import documentation. If you are making mistakes, the
What Does The CBSA Review During A Customs Valuation Verification?
Canadian importers (especially non-resident importers and those related to a foreign entity) may, someday, be contacted by the Canada Border Services Agency (“CBSA”) to conduct a customs valuation verification. Current CBSA valuation verification priorities include apparel (Chapters 61 and 62) and food preparations and pastrycook’s products (Chapter 19). In January 2017, the CBSA announced that
What Is A Notice of Penalty Assessment?
A Notice of Penalty Assessment is the document in which the Canada Border Services Agency (“CBSA”) issues an assessment of an Administrative Monetary Penalty (“AMP”) against an importer. An AMP is a monetary penalty of a civil nature (rather than criminal) imposed by the CBSA for a contravention of an Act, regulation or by-law. The
Undervaluation of Goods Can Lead to Criminal Charges And Conviction In Canada
On August 5, 2016, the Canada Border Services Agency (“CBSA”) posted on the CBSA web-site a News Release entitled “Dartmouth store owner charged for falsifying documents and undervaluing shipments”. This News Release should cause Canadian business owners who import goods and/or general counsel of companies that import goods to ask important questions:
- “Is my
Appeal Process for Truckers/Carriers When The CBSA Issues ACI eManifest AMPs
Truckers (highway commercial carriers) can appeal the imposition of administrative monetary penalties (AMPs) imposed by the Canada Border Services Agency (“CBSA”) for failure to meet advance commercial information (ACI) reporting requirements. The appeals are filed with the CBSA, Recourse Directorate. We spoke to a source at the Recourse Direcotrate this week who informed us that
On What Basis Can I Appeal An Administrative Monetary Penalty (Customs)?
The Canada Border Services Agency (“CBSA”) uses the Administrative Monetary Penalty System (AMPS) to issue monetary penalties to commercial importers for violating CBSA’s customs and border laws.
You make a mistake, there is a penalty for that. The mistake does not have to be intentional. The Master Penalty Document contains the infractions and the AMPS
Canadian e-Manifest AMPs Penalties Start Today For U.S. Truckers/Trains – Submit Manifest Prior to Arrival
January 11, 2016 is E-Day – the day Canada will start to impose administrative monetary penalties (“AMPS”) for failure by highway carriers and rail carriers to have satisfied e-Manifest filing requirements. What are e-Manifest requirements? E-Manifest requirements are national security measures established by the Canada Border Services Agency (“CBSA”) and require that persons carrying cargo
On What Basis Can I Appeal An Administrative Monetary Penalty (Customs)?
The Canada Border Services Agency (“CBSA”) uses the Administrative Monetary Penalty System (AMPS) to issue monetary penalties to commercial importers for violating CBSA’s customs and border laws. You make a mistake, there is a penalty for that. The mistake does not have to be intentional. The Master Penalty Document contains the infractions and the