CBSA sometimes conducts an audit of an importer to verify the correct classification of goods, proper valuation of goods or correct application of rules of origin. If you believe the assessment is incorrect and/or the CBSA misunderstood the facts or ignored relevant facts, you may file a request for re-determination requests (an appeal) for a re-determination or a further re-determination for goods concerning the origin, tariff classification (including prohibited or restricted goods), value for duty or marking in respect of those goods besides requests for a review of advance rulings.
What Transmanna can do for you ?
- Ensure that the review process is independent, impartial and transparent.
- Helping in preparing your case for submission within the specified time.
- Processing your case for extension of your review time if the actual time is lapsed.
- Preparing for appeal to the decision to the Canadian International Trade Tribunal (CITT)
- Assisting you throughout the review process in all possible matters.
You must file the request for re-determination within 90 days of the date on the detailed adjustment statement. Do not miss this deadline. While there are exceptional circumstances that would allow a late filed request for re-determination, it is best to not have to prove that you meet the limited criteria. You file the request for re-determination by completing aB2 “Adjustment Request”. If there is more than one detailed adjustment statement, you will have to complete more than one form. The B2 form must match with the original B3 “Customs Coding Form”. The CBSA has 180 days to review the request for determination and make a decision. The request for a re-determination or a further re-determination may be made only after all amounts owing to the CBSA in respect of the goods are paid or security satisfactory to the Minister is given in respect of the total amount owing
After filing your Request, you will receive a letter containing the name and contact details of the Appeals officer who will conduct a full and impartial review of your request. The Appeals officer will consider your position and the rationale for the decision that is the subject of the Request. He will also consider the evidence, arguments provided, the relevant law and policy, and any other additional research that has been conducted. If the Appeals officer agrees with your position, you will receive a notice of decision approving your Request. However, if the Appeals officer’s preliminary position does not support your position, he/she will inform you in writing of the preliminary position and rationale. You will have an opportunity to respond before the Appeals officer reaches a final decision. A notice of decision including a rationale will be sent to you on behalf of the President of the CBSA. In the event that you disagree with the final decision, you may appeal the decision to the Canadian International Trade Tribunal (CITT) pursuant to section 67 of the Act, within 90 days after the time notice of the decision was given.The initial appeal is relatively simple. An appeal can be in the form of a letter to the CITT. You should provide the CITT with sufficient information to identify (1) the appellant, (2) the applicable statutory provisions, (3)the date of the CBSA decision being appealed, (4) the detailed adjustment statements at issue and (5) a brief indication of the issues to be decided. This can be done in a letter to the Registrar of the CITT. The notice of appeal or appeal letter must state the appellant’s intentions and be accompanied by a copy of the assessment, reassessment, rejection, decision, determination or re-determination, as the case may be, from which the appeal is launched.
Make sure that you provide reasons for the request for re-determination. If there isn’t enough room in the B2 “Adjustment Request” form, file an attached schedule. If you would like to resolve the issues more quickly, put your best arguments forward in a clear and concise manner and provide evidence in support of your position.
In order for the Appeals officer to issue a decision in a timely manner, it is imperative that the CBSA be able to accurately identify the goods. Therefore, sufficient and appropriate information to identify the goods such as:
- A detailed description of the good including the trade name, or its commercial, common or technical designation such as model number, where applicable;
- The composition of the good;
- A description of the process by which the good is manufactured, if applicable;
- The packaging information used to transport the good ;
- The anticipated use of the good; and
- The producer’s or manufacturer’s product literature, drawings, photographs, and/or schematics for the good
- A copy of the relevant commercial invoice(s) to support the description of goods.
Kind of Information Required in the Review
It is best to provide as much information as possible to support your position with your Request or upon request by an officer as the determination will be made by considering the basis of the information actually presented before the Appeals officer.
To facilitate requests concerning the Tariff Classification of goods, you should provide information like: the General Rules for the Interpretation of the Harmonized System, characteristics or attributes of the goods , identify the characteristics or attributes of the goods relevant to their tariff classification, the wording of the heading, subheading, and tariff item requested, any relevant court or CITT decisions and any relevant references in Agency policy etc. A physical sample of the good may be submitted at the request of an officer.
Value for Duty
To facilitate Requests concerning the valuation of goods, the Request should be accompanied by the following information, where applicable:
commercial invoices; sale agreements, letters of credit; proof of payment; evidence of freight costs; purchase order confirmations, warranty agreements, IPR agreements, details of rebates; place of direct shipment detailed calculations indicating the applicability of the transaction value of identical goods method, the transaction value of similar goods method, the deductive method, the computed method, or the residual value method, as appropriate.
To facilitate Requests concerning the origin or preferential tariff treatment of goods, the Request should be accompanied by the following information, where applicable:
- if originating from a beneficiary country, a list of non-originating materials entering in the production of the good and the criteria by which they meet the requirements of the tariff treatment being applied for (if applicable);
- proof of origin of materials as required by the regulations for the preferential tariff treatment for the goods being claimed;
- the country where the good is finished in the form it is imported into Canada;
- the transportation mode(s) and route used to ship the goods to Canada;
- the identification of a consignee in Canada on a through bill of lading from the country of origin if claiming a regional value content or the net cost value for the goods, a list indicating the value of all costs included in the ex-factory price including materials, labour, factory overhead and reasonable profit, and a calculation of these costs expressed as a percentage of the ex-factory price;
- whether the good was trans-shipped, and if so, through which countries, and what (if any) operations the good underwent during trans-shipment;
- the tariff treatment the requester believes to be correct, and the reasons to support its rationale.
- supporting documentation previously requested by the CBSA and that resulted in the denial of preferential tariff treatment; or alternative supporting documentation.
Review on Advance Ruling on the Origin or Tariff Classification of Goods
The purpose of the Advance Ruling Program is to provide certainty with respect to the origin or tariff classification of goods at the time of importation to Canada. A subsequent review of the advance ruling does not override the requirements for filing corrections to declarations. You may request a review if you have received an advance ruling on the origin or tariff classification of goods and you do not agree with the advance ruling. However you are still obliged to apply the advance ruling on all importations until such time as you receive a new decision. This information does not apply to disputes of advance rulings that have classified the goods as obscene material or hate propaganda
Review on Advance Ruling on the Origin or Tariff Classification of Goods
It is important that you clearly articulate your position as it relates to the legislation and the policy of the goods involved. Certain factors are not relevant to the definitions in the Criminal Code and will not be considered for the review of your Request. For example: the article was sent as a gift; article was purchased solely for collection or decorative purposes 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 sports, article will be used in a safe and controlled environment article will be used in a safe and controlled environment or similar goods are (or have been) sold in Canada