D11-6-7, Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency
This memorandum explains the process pursuant to section 60 of the Customs Act (the Act) for a request to the President of the Canada Border Services Agency (CBSA) for a re-determination, a further re-determination of the origin, the tariff classification, the value for duty or marking in respect of goods or a request to the President of the CBSA for a review of an advance ruling.
In this memorandum, the term “a Request” is used to refer to a request under section 60 of the Customs Act for a re-determination or further re-determination of origin, tariff classification, value for duty or marking, or a request for a review of an advance ruling by the President of the CBSA.
This memorandum supersedes Memorandum D11-6-7, Importers' Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods, dated October 9, 2008.
The policy guidance previously found in the cancelled Memorandum D11-4-17 NAFTA Origin Re-Determination Requests Filed by the Person Who Completed and Signed the Certificate of Origin has been incorporated into Appendix A of this memorandum.
Procedures related to filing a request for re-determination or further re-determination by letter have been added to this memorandum in Appendix E.
The special procedures to challenge a National Customs Rulings and other forms of CBSA policy using the Customs Act by way of a Dual Authority B2 have been removed. The CBSA will no longer be accepting requests using a dual authority on form B2 where one of those authorities is section 60 of the Act. Please consult Memorandum D11-11-1 for more on challenging a National Customs Rulings.
Effective April 1, 2017, requests identified in appendices A, B and C are to be directed to a single address in Ottawa. See those appendices for specific details to make your request.
Otherwise this memorandum is revised to eliminate obsolete or duplicated requirements and simplify complex policies.
This memorandum is available in its entirety on the CBSA website:
http://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html