Disagreements, reviews and appeals

Importations

We may re-determine or further re-determine the tariff classification, value for duty, and origin you have reported for your shipment. In most cases, we have four years from the date of accounting to issue a re-determination. If you do not understand or agree with a notice of decision on the tariff classification, value for duty, or origin for goods you have imported, first contact the staff member who issued the notice. Many concerns are resolved this way.

If you still think we have misinterpreted the facts or applied the law incorrectly, you have the right to ask the President of the CBSA to review a notice of decision concerning tariff classification, origin, or value for duty of goods. Filing a dispute notice is the first step in the formal process of resolving a dispute. To file a dispute notice, complete Form B2, Canada Customs - Adjustment Request, and send it to the Appeals Division of any CBSA office in Canada.

Filing an appeal to the courts

If you disagree with the President's decision, you have the right to appeal to the Canadian International Trade Tribunal (CITT). You can appeal a CITT judgment to the Federal Court of Appeal. This ruling can, in turn, be challenged through the Supreme Court of Canada, with that court's permission.

For more information, see the following publications:

• D11-6-7 Importers' Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods
• RC4041 Guide to Importing Commercial Goods