How to request a 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

Trade decisions include those made on:

• Anti-dumping or countervailing duties,
• Tariff classification,
• Origin,
• Value for duty, or
• The marking of goods.

The following provide instructions on how to file a request for a review of trade decisions:

• Decisions made on the origin, tariff classification, value for duty or marking of imported goods under the Customs Act (other than prohibited weapons/devices, obscene material and hate propaganda)
• Decisions made on goods classified as prohibited weapons or devices under the Customs Act
• Decisions made on goods classified as obscene material or hate propaganda under the Customs Act
• Advance rulings on the origin or tariff classification of goods under the Customs Act

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:

• NEXUS,
• 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:

• Membership in a Trusted Traveller Program

Interest and Penalties Assessment

The following provide instructions on how to file a request for a review of the assessment of accounts:

• Late accounting penalties & late transaction payment interest

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).