CN 18-11, Grace Period for Late Accounting Penalty (LAP) related to surtax

July 31, 2018

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.

Topic(s)

Trade Agreements

Information source

Canada Border Services Agency (CBSA)

Disclaimer

The foregoing information is provided for informational purposes only and is not intended as, nor should it be considered, professional advice or a substitute for conducting your own thorough research and review. Before making any decisions or taking any action based on the information provided, you should conduct your own independent investigation and/or seek professional advice from a qualified expert in the relevant field. The CSCB disclaims all liability for actions taken or not taken based on the information provided.

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