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
The Canada Border Services Agency (CBSA) has seized a number of shipments of gold jewelry imported into Canada from the United Arab Emirates (UAE). In many cases, the CBSA has taken the position that the jewelry was undervalued. In most cases, the importer declared the price paid or payable on the invoice for labour. The
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