Customs Notice N-441
1 May 2002
Customs Notice N-441
Importer Name/Number Changes
In July, 2000 the CSCB first wrote to the CCRA asking that, when a change is make to the importer's name on an accounting document after payment of the K84, Customs automated system reflect the correct importer's name.
The last communication from the CCRA to the CSCB indicated that "it was their intention to review the policy within the next year and we will take your suggestion into consideration".
Members will be pleased to note that Customs Notice 441 outlines the procedures by which Customs will undertake a one-year pilot project in which importer name/number changes will be updated in the CCS file.
1. Under current procedures outlined in Memorandum D17-2-3, Importer Name/Account Number or Business Number Changes, an importer/ broker who wishes to inform customs of an error in the importer name/number after duty and taxes have been paid will send a letter to the regional Client Services office advising customs of the reason for the change. Although the letter will be kept on file in the regional records room with the original accounting document, the Customs Commercial System (CCS) will not be updated. Exceptions to this procedure are outlined in paragraphs 11 and 27 of Memorandum D17-2-3.
2. As of May 1, 2002, the Canada Customs and Revenue Agency (CCRA) will begin a one-year pilot project, in which importer name/number requests received after duties and taxes have been paid will be updated in our CCS files, in all cases, to ensure that the correct data is on file. The procedures for submission of requests will mirror existing procedures in Memorandum D17-2-3. An importer/broker will submit a letter to the Client Services office in the region in which the goods were released to advise customs of the reason for the change. If presented by a broker or an agent, the letter must indicate that a copy has been sent to the original importer of record. The appropriate records will be forwarded from the regional records room to a central region that will correct the automated record in CCS. The importer/broker will be sent a copy of the Canada Customs' Detailed Adjustment Statement (DAS) indicating that the change has been made. If a subsequent Form B2, Canada Customs' Adjustment Request, is filed relating to this accounting document, the "Explanation" field should include a reference to the adjustment number of this DAS, and Field No. 1 should bear the correct importer name and number.
3. Please note that the following importer name/number changes will continue to be made by the Client Services office in the region of importation:
(a) As explained in paragraph 11 of Memorandum D17-2-3, there are instances in which the incorrect party has been named as the importer of record, but the true importer is entitled to conditions, exemptions, and/or privileges (e.g., the benefits of an importer-specific remission order or licence) or wishes to pay additional duties and taxes voluntarily. In such circumstances, Form B2 will be presented instead of a letter and should be completed as described in the Appendix to Memorandum D17-2-3. It will be processed by the appropriate regional Client Services office.
(b) As explained in paragraph 27 of Memorandum D17-2-3, when the importer/broker or agent can clearly demonstrate, by presenting copies of the release documentation, that the CCRA has incorrectly captured the importer's name, account number, or business number, a correction will be made in the automated system by the appropriate regional Client Services office. No Form B2 is required.
(c) Changes from a Customs Self-Assessment (CSA) number to a non-CSA business number must be made in the Client Services office in the region of importation, accompanied by a letter marked "URGENT" and explaining the reason for the change. A voluntary Form B2 must also be presented to pay duties and taxes on behalf of the correct client.
4. Importers/brokers should make every effort to ensure that the correct importer information is provided at time of r