D17-1-9, Remission of Underpayment Due to Customs Entry Error

The following has been updated and is available on the CBSA website:
Memorandum D17-1-9, Remission of Underpayment Due to Customs Entry Error
http://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-9-eng.html

The remission referred to in this updated D memorandum benefits CSA importers only. The previous version of this D memorandum advised that the remission also applied to blanket B2 adjustments. The CSCB has followed up with CBSA regarding the change to policy and will advise members once a response is received.

Comments can be sent to the CSCB at cscb@cscb.ca

This memorandum outlines the conditions under which a remission shall be granted of customs duties and excise taxes underpaid due to an error on a customs accounting document.

This memorandum has been updated to:

1. provide clarification on the application of the Customs Accounting Document Error Remission Orderfor Customs Self-Assessment importers;
2. remove the paragraph describing the application of this Order to B2 Blanket Adjustment Requests, as per Memorandum D17-2-4, Preparation and Presentation of B2 Blanket Adjustment Requests;
3. remove the paragraph regarding taking undue advantage of this Order; and
4. reflect a change in the name of the issuing office.