We hear and decide a wide range of appeals of decisions of the President of the Canada Border Services Agency (the Agency) and the Minister of National Revenue.
Appeals filed under the Customs Act
Appeals filed under the Customs Act relate to a range of issues, the most common of which include the
- appropriate classification of imports according to the Canadian Customs Tariff;
- appropriate manner in which to calculate the value for duty imposed on imports;
- determination of where imports originated before they entered Canada; and
- importation of prohibited goods.
Appeals filed under the Special Import Measures Act
Appeals filed under the Special Import Measures Act relate to two key issues:
- whether the Agency should have applied anti-dumping and/or countervailing duties to certain imports; and
- whether the Agency properly calculated the margin of dumping or amount of subsidy for certain imports.
Appeals filed under the Excise Tax Act
Appeals filed under the Excise Tax Act relate to an assessment or a determination of excise tax. Excise taxes are levied on certain petroleum products, heavy automobiles and air conditioners designed for automobiles.