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Each day TFO Canada publishes a sample of trade news on the Canadian import market along with any new, updated or changed regulations and legislations regarding international trade; countries in which TFO Canada offers services and on the export sectors which it promotes.

 

CBSA Memorandum on Remission of Underpayment Due to Customs Entry Error

Thursday, July 03, 2014 > 11:39:31
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In Brief
This memorandum has been updated to:



  1. provide clarification on the application of the Customs Accounting Document Error Remission Orderfor Customs Self-Assessment importers;

  2. remove the paragraph describing the application of this Order to B2 Blanket Adjustment Requests, as per Memorandum D17-2-4, Preparation and Presentation of B2 Blanket Adjustment Requests;

  3. remove the paragraph regarding taking undue advantage of this Order; and

  4. reflect a change in the name of the issuing office.


This memorandum outlines the conditions under which a remission shall be granted of customs duties and excise taxes underpaid due to an error on a customs accounting document.


Legislation
Order Respecting the Remission of Customs Duties Imposed Under the Customs Tariff and Taxes Imposed Under Division III of Part IX and Under any Other Part of the Excise Tax Act, Underpaid Due to Error on Customs Accounting Document


Short Title
This Order may be cited as the Customs Accounting Document Error Remission Order.


SI/88-18, s. 2.


Remission
Remission is hereby granted of the amount by which the customs duties imposed under the Customs Tariff and the taxes imposed under Division III of Part IX and under any other Part of the Excise Tax Act on goods imported into Canada were underpaid in error, if the amount payable does not amount to more than $7.50 in respect of any one customs accounting document, other than an interim document.


SI/88-18, s. 2; SI/91-8, s. 2.


Guidelines and General Information
1. This Order applies only when customs duties and excise taxes have been underpaid in respect of any one accounting document (Form B3-3 – Canada Customs Coding Form) due to a bona fide error.


2. When presenting an X-type adjustment in the Customs Self-Assessment (CSA) environment, each accounting document within the X-type adjustment where the total adjustment for that accounting document is $7.50 or less, need not be reported as a debit on the CSA client's CSA Revenue Summary form (RSF). As with other amounts, substantiation of the amount on the RSF is to be retained by the importer. Please refer to Memorandum D17-1-7, Customs Self Assessment Program for Importers.


3. For X-type adjustments, the Order does not apply to the line level. Where more than one line on a Form B3-3 is being adjusted, the Order will only apply when the total adjustment for the entire accounting document results in an amount owing of $7.50 or less.

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