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1. Preparing to import
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2. Classifying your goods
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3. Determining duties and taxes
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4. Shipping and reporting your goods
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5. Getting your goods released-CBSA
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6. After your goods are released
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CARM
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Additional information
Verifications and adjustments by CBSA
Be aware that your importations may be verified and adjusted by the CBSA
Commercial importations may be verified and adjusted by the CBSA for origin, value for duty, or tariff classification up to four years after importation.
If the CBSA adjusts your accounting document, we will issue a Detailed Adjustment Statement (DAS) that outlines the adjustment, and you will have 30 days to pay any duties and taxes owing.
As the importer, you (or your representative) have the right to ask for an impartial review of most decisions made on tariff classification, origin, or value for duty of imported goods. You must make your request no later than 90 days after the date of the initial decision. Generally, you must use Form B2, Canada Customs – Adjustment Request.
For information on the dispute resolution process, refer to Memorandum D11-6-7, Importers’ Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods.
The CBSA uses the Administrative Monetary Penalty System (AMPS) to assess monetary penalties against businesses that do not comply with customs legislation.