Post-Entry-Appeals-CBSA
Trade Talk Blog • August 3, 2021
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ou can file a Post-Entry Appeal if you believe that a decision made by CBSA may be incorrect. Appeals are most commonly requested when CBSA makes a decision based on inaccurate or incomplete information, or if importers disagree with the information CBSA redetermines during a review of an original entry.

When CBSA change or update an entry, they issue a Detailed Adjustment Statement (DAS). As specified in article 25 of CBSA’s Memorandum D17-2-1, a DAS entails an assessment or reassessment of duties or penalties. In some cases, it includes a payment request that must be fulfilled within 30 days. You can further appeal CBSA’s decision if you disagree with it or believe it is inaccurate.

What can I file a Post-Entry Correction for?

You can file an appeal to change or update what CBSA has determined for the following:

  • Tariff Classification
  • Country of Origin
  • Quantity
  • Value
  • Free Trade Agreement (FTA) eligibility
  • Special Import Measures Act (SIMA) Anti-Dumping Duties

What are the requirements for requesting a Post-Entry Appeal?

Post-Entry Appeal requests must include a copy of the original documentation, a copy of the DAS, and a letter explaining why you are filing the appeal. You will need to provide information to prove the update or correction requested, in addition to any rulings, explanatory notes, classification decisions, or other information that may support your appeal.

Your Post-Entry Appeal request must meet these 2 criteria before submission:

  1. It must be received by CBSA no later than 90 days after a DAS has been issued.
  2. You must pay any duty calculated on the DAS in full (or file approved security with CBSA).

Are there specific documentation or information required by CBSA?

For CBSA to approve the request for appeal, they will need specific documentation or information (depending on the update in question). The below list outlines the most common requirements for each type of appeal. You can contact our GTS Team to learn about the complete documentation required in your case.

Tariff Classification

  • You will need to provide product/technical information such as technical specifications, ingredient listings (for food products), mill test certificates (for steel products), manufacturing process descriptions, and pictures.

Country of Origin

  • Proof of origin is required through a Certificate of Origin, declaration by the manufacturer, and a picture of origin labelling on the product.

Quantity

  • You will need to provide your shipment’s packing list, commercial invoice, receiving report, and purchase order.

Value

  • You will need to provide a commercial invoice, proof of payment, purchase order, AP/AR transfer (related companies), and credit note.

Free Trade Agreement

  • A valid and complete Free Trade Certificate of Origin for the country of manufacture is required.
  • If your shipment is valued at less than $3,300 Canadian, a signed attestation by the exporter is sufficient.

Special Import Measures Act (SIMA)

  • The required documentation will depend on the field being updated. The information listed above is also needed when filing AD/CV Duty appeals.

If you find a discrepancy in the information reported for a shipment, we can assist you with the process required to correct it with CBSA.

Author

Kirsten Selby | Manager, GHY’s Canadian Trade Services

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