CBSA post entry appeals for Canadian importers

Businesses and individual importers occasionally disagree with decisions made by the Canada Border Services Agency (CBSA). These decisions can unfairly increase the amount of taxes and duties paid on imports. CBSA post entry appeals provide a way to ensure that you receive a fair ruling on your import taxes and duties.

CBSA post entry appeals can take a long time to finish, so it's important to understand how to process works. A successful CBSA appeal can greatly reduce the duties and taxes you pay on your imports and ensure that you're treated fairly under Canadian import laws and regulations.

What is a CBSA post entry appeal?

A CBSA post entry appeal is a process that provides importers with the ability to formally dispute decisions made by the agency. An appeal focuses on CBSA decisions that involve the admissibility, classification, origin, and value of goods entering Canada. The appeals process helps to ensure that individuals and businesses receive accurate and fair decisions from the CBSA, according to Canada import laws and regulations.

Why file a CBSA post entry appeal?

There are many different circumstances that can compel importers to file an appeal with the CBSA. The most common reasons for a CBSA post entry appeal fall into the following categories.

Disputes over tariff classification

Importers must provide an accurate tariff classification number, also known as a HS code, when importing goods into Canada. The HS code is a 10-digit number that identifies the product and determines the duties and taxes applied to the imported product. If you believe that the CBSA has applied an incorrect tariff classification for your imports, you can file a dispute. Doing so can reduce or eliminate the tariffs applied on your imports.

Disputes over valuation of product

For many types of imports, the value of the goods imported determines the duties and taxes owed. If the CBSA determines that the value of the goods is greater than what you calculated, you’re likely to pay more duties and taxes than expected. An appeal can address CBSA valuation errors to eliminate excessive taxes and tariffs.

Disputes over the origin of goods

The rules of origin for imported goods helps to determine tariffs applied. In a few scenarios, the origin of the imports also determines admissibility. If the CBSA provides an incorrect ruling on the origin of goods, your imports could become more expensive or even held up at the border. Appealing an incorrect ruling on origins can help you qualify for lower tariff rates, including preferential rates under free trade agreements.

Dispute over admissibility of goods

The CBSA monitors imports for a variety of restricted goods, such as firearms and weapons, explosives, pesticides, and invasive plants and animals that could negatively impact the Canadian ecosystem. If you believe that the goods you’re importing were incorrectly declared inadmissible, you can file an appeal to the CBSA to reverse the decision.

How to file a CBSA post entry appeal

The details involved in filing a post entry appeal can be extremely complex. However, filing a CBSA post entry appeal can be broken down into five primary steps. 

1. Analyze the CBSA decision

Make sure to thoroughly review the CBSA's decision, the reasons behind the decision, and the outcome of their ruling – before you begin the appeals process. Go over all the specifics and gather all available documentation, such as CBSA correspondence, invoices, and other relevant paperwork.

2. Prepare the evidence for your appeal

If your review of the CBSA’s decision appears to reveal mistakes, misunderstandings, or omissions that negatively impact your imports, you should begin to prepare all the evidence to support your appeal. This includes commercial invoices, contracts, technical specifications, expert opinions, purchase orders, and other pieces of information that support your argument.

3. Submit the appeal to the CBSA

The CBSA allows for appeals up to 90 days after the agency’s original decision. CBSA appeals must be submitted in written form. You can submit the required documentation, paperwork, and information over the CBSA’s filing system or mail everything to the office that initially made the decision you’re appealing. Typically, it’s recommended to submit the information electronically to help streamline the process.

4. Wait for the CBSA to review your appeal

The CBSA review process can take several months to complete. If your case is complex, or if there’s a large volume of appeals in the pipeline, you should expect a longer wait. You may be asked to provide more information or additional paperwork to support your case, so keep an eye out for communications from the CBSA during the review process.

5. Review the CBSA’s decision

After the CBSA completes an appeals review, you will receive a written decision. Upon a successful appeal, the duties and taxes applied to your imports will be adjusted and the CBSA will change their initial ruling. If your appeal isn’t successful, you can escalate your appeal to the Canadian International Trade Tribunal (CITT).