This memorandum explains the procedures to request re-determinations and file appeals under the Special Import Measures Act (SIMA).
This memorandum has been revised to add re-determinations for the purpose of applying a scope ruling. Given the nature of a scope ruling, it could be applied to a determination or re-determination up to two years and 90 days after that scope ruling decision.
This memorandum is available in its entirety on the CBSA website.