How to dispute a CBSA decision on tariff classification, origin, or value for duty

Disputing a CBSA decision requires a clear understanding of the issue, the supporting documentation, and the applicable deadlines.

At a glance

• You can request a re-determination of certain CBSA decisions involving tariff classification, origin, or value for duty.
• You must generally file a section 60 request within 90 days after you receive notice of the decision.
• Duties and interest owing must be paid, or satisfactory security provided, before a section 60 request can be made.
• If you miss the 90-day deadline, you may be able to apply for an extension of time, subject to statutory conditions and deadlines.
• A section 60 decision can generally be appealed to the CITT within 90 days after notice of the decision is given.

You may have the right to dispute a CBSA decision if you believe the Canada Border Services Agency (CBSA) has incorrectly determined the tariff classification, origin, or value for duty of your imported goods.

These decisions can affect the duties and taxes you owe. If a re-determination results in a lower amount of duty owing, you may also be entitled to a refund of duties and applicable interest previously paid.

In this article, we explain how the dispute process works, the deadlines that apply, and what options may be available if you miss the 90-day filing period.

Which CBSA decisions can you dispute?

Under section 60 of the Customs Act, you can request a re-determination of certain CBSA decisions involving:

• The tariff classification assigned to your goods under the Customs Tariff
• ⁠The origin determined for your goods, which can affect the tariff treatment that applies
• The ⁠value for duty determined for your goods, for the purpose of calculating duties

The section 60 process can also apply to certain ⁠advance rulings on tariff classification and origin issued under section 43.1 of the Customs Act.

However, not every CBSA decision follows this process. Decisions that involve ⁠anti-dumping or countervailing duties under the Special Import Measures Act (SIMA), for example, have their own re-determination and appeal process. Commercial AMPS penalties also have a separate review process.

The type of decision you receive determines the recourse process and deadline that apply, so it’s important to identify what is being disputed first.

How to dispute a CBSA decision

To dispute a CBSA decision on tariff classification, origin, or value for duty, you generally need to file a ⁠request for re-determination under section 60 of the Customs Act.

Requests for re-determination can be submitted electronically through the CBSA’s CARM Client Portal (CCP). The request must generally be submitted within 90 days after notice of the decision is given and should clearly identify:

• The decision you are disputing
• The transaction or goods involved
• The issue you want the CBSA to reconsider
• The reasons you believe the decision is incorrect
• The supporting documents or evidence you are relying on

Before making a section 60 request, all amounts owing as duties and interest in respect of the goods must be paid, or security satisfactory to the Minister must be provided for the total amount owing.

The CBSA recommends providing enough information to explain your position and support the change you are requesting. This can include commercial documents, technical product information, valuation records, origin documentation, or other relevant evidence.

What if you miss the 90-day deadline?

If you miss the 90-day period for filing a section 60 request, you may be able to apply to the CBSA for an extension of time under section 60.1 of the Customs Act.

The application must be made within one year after the original 90-day period expires.

However, it is not automatic. You must meet statutory conditions, including showing that you could not act within the original filing period or that you had a bona fide intention to make the request.

What happens after you file a request?

Once your request is accepted, CBSA’s Recourse Directorate reviews the decision and the information you submitted.

An appeals officer may contact you for additional information or clarification. The officer reviews the facts, applicable legislation, and supporting documentation before making a decision.

When the review is complete, the CBSA issues a written decision explaining the outcome. If you still disagree with the decision, you may have a further right of appeal.

Decisions involving tariff classification, origin, or value for duty can generally be ⁠appealed to the Canadian International Trade Tribunal (CITT) within 90 days after notice of the section 60 decision is given.

How Cole can help

Cole International provides trade consulting and customs brokerage services to help Canadian importers manage customs compliance.

If you disagree with a CBSA decision, reach out to one of our trade professionals for help reviewing the decision and understanding the options available to you.