Trade Compliance

GHY discusses changes to international trade regulations and explores cutting-edge compliance strategies.

COVID-19 Update: Temporary Measures for Certain Payments and Penalties

Posted March 23, 2020

In light of widespread disruptions caused by the COVID-19 pandemic, the Canada Border Services Agency has decided to implement a number of temporary measures to accommodate expected delays businesses are likely to experience in meeting various filing deadlines and regulatory timeframes.
cbsa logo and coronavirus

Late Accounting

The CBSA has decided to provide a 45 business days grace period for late accounting penalties. Importers and brokers will not have to submit an application to have late accounting penalties waived. This waiver applies to transactions released from March 11, 2020, to May 14, 2020, inclusively.

Post-Audit Corrections

The CBSA has also extended by one month the 90-day period for submitting corrections, following a CBSA trade compliance verification where errors were found. Importers/brokers will now have 120 days in which to submit B2s for any needed corrections.

Pending Business Continuity Issues

Owing to many businesses are not being fully functional at the moment, the trade group representing the Canadian customs brokerage industry has identified a number of other areas in which it feels the CBSA needs to provide more latitude when it comes to the enforcement of various deadlines. These situations include the following:

  • Where a time limit to request a refund or drawback under the Customs Act is nearing expiration the filing deadline should be extended.
  • If the CBSA is not temporarily halting new information requests relating to Special Import Measures Act inquiries (i.e., concerning allegations of foreign dumping and subsidization), then the timeframe for official SIMA requests for information should be extended.
  • Detailed Adjustment Statements are distributed through Canada Post with a 30-day payment deadline, which are then paid by cheque. When staff is not available to pick up mail, or to prepare hard copy cheques, CBSA should grant extensions to pay DASs or waive any related penalty or interest.

We will advise immediately should the CBSA respond with temporary measures to address these industry requests for time-limit extensions, etc.

Need More Information?

If you have any questions or concerns about this or other regulatory changes related to COVID-19 and how they might impact your business, don’t hesitate to contact one of our trade experts today.


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