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Disagreements, reviews and appeals
Features
In this section
- Appeals/Reviews
- Prohibited weapons
- Decisions on origin
- Advance rulings
- Penalties (Agriculture and agri-food)
- Seizures & Penalties (Customs Act)
- Seizures of currency and monetary instruments
- Obscenity & Hate propaganda
- Extension of time
Tips and tools
- If you have imported non-commercial goods (goods for personal use) and have received a decision from the Casual Refund Centre, you may use a letter for your dispute notice.
Filing a Request for Review or for an Appeal
Decisions made on the origin, tariff classification, value for duty or marking of imported goods under the Customs Act
This redress process is used if the following applies:
- you have received a decision about the origin, tariff classification, value for duty or marking of imported goods; and
- you believe that the CBSA has misunderstood the facts or has applied the law incorrectly.
This type of review may be referred to as a request for (further) re determination by the President.
This information does not apply to disputes about goods classified as prohibited weapons or devices or prohibited goods classified as obscene material or hate propaganda.
Request a review
You must file a dispute notice with the CBSA within 90 days of the date stated on the decision notice that you are contesting. In most cases, you can file a dispute notice by submitting a completed Form B2 (PDF, 54 KB) (Adjustment Request) with information to support your position. To ensure efficient processing, please send your dispute notice 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.
The CBSA can only accept a dispute notice on imported goods if you have paid in full, or posted security for, all the amounts owing (duties, taxes and interest) on the goods in question.
For further details, please consult Memorandum D11-6-7.
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 tariff classification, value for duty, origin and marking.
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 delegated 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 agrees with your position, you will receive a notice of decision approving your request. However, if the officer's research does not support your position, the officer will advise you in writing of the proposed decision and reasons. You will have an opportunity to respond to this proposal before the officer reaches a final decision.
Related information
For reviews of disputes on NAFTA origin
If your dispute involves a claim for North American Free Trade Agreement (NAFTA) tariff treatment, the CBSA will share the full text of the report setting out the results of your dispute with U.S. Customs and Border Protection.
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.
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