Canada Border Services Agency Extends Deadline For Filing Corrections Due to A Verification Final Rport

Source: Canada US
Link: Canada Border Services Agency Extends Deadline For Filing Corrections Due to A Verification Final Rport

On March 18, 2020, the Canada Border Services Agency (“CBSA”) issued Customs Notice 20-09 “Changes in Requesting an Extension to the 90-day Period to Submit Corrections” in which the deadline for filing corrections is automatically extended by 30 days. Normally, when the CBSA issues a final report to an importer under audit (called a “trade compliance verification” in Canadian customs language), the importer normally is given only 90 days to make the corrections requested by the CBSA.  According to Customs Notice 20-09, the deadline will be automatically extended by 30 days.  Now importers who receives a final report from the CBSA have 120 days to file their B2 corrections (on an individual basis or by filing a blanket B2.

It is important to note that Customs Notice 20-09 does not change the “reason to believe” rules and only applies to situations where there have been a trade compliance verification.  Voluntary B2 Adjustment Requests still need to be filed within 90 days of a reason to believe.

Customs Notice 20-09 does not suggest the extension of time is only temporary.  It seems to appear that an administrative change will continue after the COVID-19 crisis has subsided.

Customs Notice 20-09 would apply to origin corrections, tariff classification corrections and valuation corrections.

If you require more information, please contact Cyndee Todgham Cherniak at 416-307-4168 or at cyndee@lexsage.com.