CBSA Appeal/Review Process

Customs Law
Written By Bahriye Ceyhan Cavdar

May 6, 2026

If an importer disagrees with a decision made by the Canada Border Services Agency (“CBSA”), the importer has the right to appeal the CBSA’s decision under section 60 of the Customs Act.

Background:

Pursuant to the Customs Act, the CBSA may issue a notice of determination, re-determination, or further redetermination on tariff classification, origin, and value for duty of goods imported into Canada. The CBSA’s decisions can have an impact on the rate of duties and taxes importers can owe on goods. If an importer disagrees with the CBSA’s decision, and to receive accurate and fair decisions from the CBSA and to reduce the duties and taxes owed on imports, importers may appeal the CBSA’s decision under section 60 of the Customs Act provided that the request is made within 90 days of the initial notice. 

Steps:

The steps to request a review and to appeal the CBSA’s decision is outlined in the CBSA’s Memorandum D11-6-7 (the “D-Memo”):

  1. Ensure that the person making the request is one of person who can file a request (i.e., importer of the goods, owner of the goods at the time of release, etc);

  2. Make the request within 90 days of the CBSA’s original notice of determination, re-determination, or further re-determination. An application for an extension of this time limit is available but only under certain conditions;

  3. An “Appeals Officer” will be assigned to the file, and make a decision after considering the evidence, arguments provided, the relevant law and position, and any other additional research that is conducted;

  4. If an importer’s appeal is successful, the duties and taxes applied to your imports will be adjusted and the CBSA will change their initial ruling;

  5. If an importer’s appeal isn’t successful, the importer may further escalate the case to the Canadian International Trade Tribunal (CITT).


If you require assistance in this area, please contact us at bahriye.ceyhancavdar@ceyhankim.com or bomin.kim@ceyhankim.com for specific questions related to your business.

Bahriye Ceyhan Cavdar