You can encounter customs and duties disputes with the Canada Border Services Agency (CBSA) when you are importing or exporting goods, whether formally or informally. Such disputes may lead to processing delays of your consignments, seizure of goods, or other monetary consequences.

Customs disputes are often due to a misunderstanding between you and the CBSA as to the facts and law in your case.

In most cases, the CBSA can examine, verify, or audit your records 4 years from the date of accounting and issue a notice of decision for determination, redetermination, or further redetermination of your case. The CBSA may also assess monetary penalties.

If you disagree with a notice of decision or penalty assessment, you may apply for an impartial review by the CBSA. Generally, you have to apply within 90 days of the date of the decision.

You may appeal the review decision if you disagree with it. Depending upon a number of factors, you have the right to appeal or further appeal to the Canadian International Trade Tribunal (CITT), a provincial court of competent jurisdiction, the Federal Court of Canada, or the Federal Court of Appeals. In most situations, you have 90 days to appeal.

If you are of the view that the CBSA has misunderstood your case, you may seek legal advice from a lawyer to know, protect, and assert your rights under the law.

At Abbas Law, we provide legal advice, services, and representation to our clients for speedy resolution of their Customs disputes with the CBSA.