1. Following the recent surtax that came into effect on July 1st, 2018, and in recognition of the consequent difficulties importers and their representatives had in properly accounting for imported goods in a timely manner, the Canada Border Services Agency has decided to provide for a 10 day grace period for LAPs issued between July 1 2018 and July 10 2018 inclusively.

2. To request such a waiver of penalty, submit your demand to:

Recourse Directorate
Canada Border Services Agency
333 North River Rd, Tower A, 11th Floor
Ottawa, ON K1A 0L8
Facsimile: 343-291-7239

3. To facilitate the processing of your request, please ensure that your request is identified as a “Surtax Appeal” and that the LAP was issued for goods affected by the surtax.

This notice is available on the CBSA website.