"detailed adjustment statement"

Gavel and Scales of JusticeIf 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

3d people - man, person with pieces of puzzle. Taxes
3d people – man, person with pieces of puzzle. Taxes

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

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.