Disagreements, reviews and appeals

Filing a Request for Review or for an Appeal

Decisions made on goods classified as prohibited weapons or devices under the Customs Act

This redress process is used if the following applies:

• you have been issued a detention notice (Form K26 or a letter) or a non-monetary receipt (Form K24) indicating that your goods are classified as prohibited weapons or devices; and
• you believe that the CBSA has misunderstood the facts or has applied the law incorrectly.

This type of review is called a request for re-determination of tariff classification by the President.

• Request a review
• Extension of time
• Review process
• External appeals

Request a review

To request a review, you must file a dispute notice within 90 days of the date of the detention notice, non-monetary receipt, or letter from the Prohibited Importations Unit.

You can file the request by submitting a letter quoting the number on the Form K26, Form K24 or the PIU letter from the Prohibited Importations Unit and including supporting information. To ensure efficient processing, please send it to the closest regional recourse division (see Appendix H of Memorandum D11-6-7, Importers' Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods) or you may send it to any CBSA office.

It is important that you provide persuasive arguments that relate to the legislation and the policy of the goods involved. To understand what may be relevant, refer to the definitions in sections 2 and 84 of the Criminal Code.

More information can be found in Memorandum D19-13-2, Importing and Exporting Firearms, Weapons, and Devices – Customs Tariff, Criminal Code, Firearms Act, and Export and Import Permits Act, and in Memorandum D11-6-7.

Note: If certain factors are not relevant to the definitions in the Criminal Code, the recourse officer will not consider them. For example:

• the article was sent as a gift;
• the article was purchased solely for collection or decorative purposes;
• the owner or purchaser plans to use the article only to practice a martial art or sport;
• the article will be used in a safe and controlled environment;
• the owner or purchaser believes that similar goods are (or have been) sold in Canada; or
• the owner or purchaser has, or knows of others who have, imported similar goods previously.

Extension of time

In exceptional circumstances, you may apply for an extension of time to file a dispute notice.

Review process

Regional recourse divisions perform a full and impartial review of disputes on goods classified as prohibited weapons or devices.

Within 30 days of filing your dispute notice, you will receive a letter containing the name and contact details of the recourse officer responsible for your file.

The officer will consider your position and the reasons for the decision under review. The officer may contact you for additional information and will advise you if there are unexpected delays or if the CBSA is unable to process your request.

The recourse officer has the authority to make a decision on behalf of the CBSA. To make a decision, the recourse officer will consider all the evidence and arguments provided and the relevant law and policy.

A decision letter will be mailed to you once the decision has been made. If the recourse officer determines that the goods are prohibited weapons or devices (including firearms) and no further appeal is outstanding, the CBSA may forfeit the goods and dispose of them. If the prohibited goods are eligible for export at the owner's expense, the recourse officer will send you information about this option with the decision letter.

External appeals

If you disagree with the decision made, you have the right to file an appeal to the Canadian International Trade Tribunal. Please refer to the decision letter for information regarding time limits for external appeals.