Requesting a Review
Requesting a third-party review
Requesting an extension of time review
"How to request a review" outlines the types of action that the CBSA may have taken. These are:
- Enforcement actions, including penalties
- Trade decisions
- Trusted traveller membership decisions
- Interest and Penalties Assessment
Enforcement actions, including penalties
CBSA enforcement actions can include (but are not limited to) seizing goods or issuing a penalty or fine. Situations leading to enforcement actions include:
- Not declaring all imported goods,
- Not declaring the import or export of large sums of money,
- Seeking to import food, plant or animal products that are inadmissible or require permits, and
- Not accounting for commercial goods within the prescribed time limits or in the prescribed manner.
The following provide instructions on how to file a request for a review of enforcement actions:
- Seizures, ascertained forfeitures under the Customs Act
- Administrative Monetary Penalties (AMPS) under the Customs Act
- Seizures under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act
- Penalties under the Agriculture and Agri-Food Administrative Monetary Penalties Act
Trade decisions include those made on:
- Anti-dumping or countervailing duties
- Tariff classification, Origin, Value for duty or the marking of goods
- Goods classified as prohibited firearms, weapons or devices
- Goods classified as obscene material or hate propaganda
- Advance rulings on the origin or tariff classification of goods
For decisions of anti-dumping or countervailing duties, please refer to memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act.
For instructions on how to file a request for review for other trade decisions, please refer to memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency.
If you have imported personal goods directly or by mail or courier and wish to request a refund, please refer to our webpage on Applying for a refund of duty and taxes.
Trusted traveller membership decisions
Trusted traveller membership decisions include rejection of an application for membership — or cancellation/suspension of membership — in a trusted traveller program. These include:
- Free and Secure Trade (FAST),
- CANPASS Air, CANPASS – Corporate Aircraft, CANPASS – Private Aircraft, CANPASS – Private Boats, CANPASS – Remote Border Crossing, and
- the Commercial Driver Registration Program (CDRP).
The following provides instructions on how to file a request for a review of trusted traveller membership decisions:
Interest and Penalties Assessment
The following provide instructions on how to file a request for a review of the assessment of accounts:
Note: Interest is assessed on accounts receivable arising from adjustments to trade declarations and may be assessed on voluntary disclosures of unreported or unaccounted commercial goods. Penalties may be assessable or assessed for non-compliance in relation to commercial goods. There are sometimes circumstances that warrant relief of some or all of such interest or penalties. This may occur before they are assessed (waiver) or after assessed (cancellation/reduction).
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