If the Canada Border Services Agency (“CBSA”) has made an error during a valuation verification, the importer may file a request for re-determination to appeal the assessment of duties. In most cases, the CBSA changes the value for duty from a lower number to a higher value and issues a detailed adjustment statement charging the
"detailed adjustment statement"
How To File A Tariff Classification Appeal in Canada
By Cyndee Todgham Cherniak on
Posted in Customs Law, tariff classification
If the Canada Border Services Agency (“CBSA”) has made an error during a tariff classification verification, the importer may file a request for re-determination to appeal the assessment of duties. In most cases, the CBSA changes the tariff classification from duty-free…
Canadian International Trade Tribunal’s Jurisdiction Clarified
By Cyndee Todgham Cherniak on
Posted in Customs Law
The Canadian International Trade Tribunal has jurisdiction to determine whether the Canada Border Services Agency’s recapture of refunded customs duties is valid. In other words, if the CBSA issues a detailed adjustment statement (DAS) to claw back a refund, the affected importer may have a grounds for appeal if the DAS is issued too late.…