Updated: Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act

September 23, 2025

Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act was updated on September 19, 2025.

Updates made to this D-memo

This memorandum has been revised to reflect the adoption of the Canada Border Services Agency (CBSA) Assessment and Revenue Management (CARM) as the official system of record for the collection of duties and taxes, including the necessity of an exporter identification number (ID).

Link: https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-3-eng.html

Topic(s)

Acts & Regulations

Special Import Measures Act (SIMA)

CBSA Policies & Decisions

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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