Below you will find all active customs and excise appeals. Please note that this page will be updated monthly (last update: June 13, 2025). Dates are displayed in the YYYY-MM-DD format.
| File number | Appellant | Status | Date filed | Type of appeal | Subject of the appeal as described by the appellant | Appellant's brief received | Respondent's brief received | Type of hearing | Actual hearing date |
|---|---|---|---|---|---|---|---|---|---|
| EA-2025-002 | International Furniture Distribution Centre Ltd. | Hearing scheduled | 2025-05-29 | EA/SIMA/Export price | Sofa beds | TBD | TBD | TBD | 2025-12-18 |
| EA-2025-001 | Imex Canada Inc. | Hearing scheduled | 2025-05-20 | EA/SIMA/Export price | Seamless carbon steel oil and gas well casing. | TBD | TBD | TBD | 2025-12-16 |
| EA-2024-009 | IKEA Supply AG | Abeyance (on hold) | 2025-03-21 | EA/SIMA/Description of goods | Furniture (seats) | N/A | N/A | N/A | N/A |
| EA-2024-008 | LH Imports Ltd | No hearing scheduled | 2025-02-19 | EA/SIMA/Description of goods | Upholstered domestic seating | TBD | TBD | TBD | TBD |
| EA-2024-007 | LH Imports LTD (LH Home) | No hearing scheduled | 2024-11-22 | EA/SIMA/Description of goods | Upholstered domestic seating | TBD | TBD | TBD | TBD |
| EA-2024-006 | Linen Depot Direct | Heard (decision pending) | 2024-11-09 | EA/SIMA/Normal value or amount of subsidy | mattresses originating in the People’s Republic of China | 2025-01-17 | 2025-03-17 | Public (in person) | 2025-06-10 |
| EA-2024-005 | C-FER Technologies (1999) Inc. | Abeyance (on hold) | 2024-10-24 | EA/SIMA/Description of goods | Carbon and alloy steel pipe imported for testing purposes. | N/A | N/A | N/A | N/A |
| EA-2024-004 | Major Pipe & Supply Ltd. | Abeyance (on hold) | 2024-10-01 | EA/SIMA/Description of goods | Carbon and alloy steel oil and gas well casing originating in or exported from the People's Republic of China | N/A | N/A | N/A | N/A |
| EA-2024-003 | LH Home | Heard (decision pending) | 2024-07-11 | EA/SIMA/Description of goods | Chill swivel chairs | 2024-09-09 | 2024-11-22 | Public (videoconference) | 2025-04-17 |
| EA-2024-002 | Costco Wholesale Canada Ltd. | Hearing scheduled | 2024-05-16 | EA/SIMA/Description of goods | Portable foam lounge pad | 2024-07-17 | 2024-09-16 | Public (videoconference) | 2025-10-30 |
| EA-2024-001 | JFE Shoji America, LLC | Abeyance (on hold) | 2024-04-28 | EA/SIMA/Normal value or amount of subsidy | Corrosion-resistant steel sheet | N/A | N/A | N/A | N/A |
| EA-2023-002 | HD Hyundai Electric America Corporation | Heard (decision pending) | 2023-09-05 | EA/SIMA/Normal value or amount of subsidy | Liquid dielectric transformers having a top power handling capacity equal to or exceeding 60,000 kilovolt amperes | 2024-08-19 | 2024-10-18 | Public (in person and videoconference) | 2025-01-23 |
| EA-2023-001 | Patrick Morin Inc. | Issued to parties in one official language | 2023-04-17 | EA/SIMA/Description of goods | Upholstered furniture | 2023-06-26 | 2023-08-25 | File hearing (written submissions) | 2023-11-02 |
| EA-2022-004 | IKEA Supply AG | Abeyance (on hold) | 2022-08-19 | EA/SIMA/Description of goods | Seats | N/A | N/A | N/A | N/A |
| EA-2022-002 | Sucro Can Sourcing LLC | Issued to parties in one official language | 2022-05-12 | EA/SIMA/Description of goods | Refined Brazilian cane sugar, originating in and exported from Brazil | 2022-07-15 | 2022-09-13 | Public (videoconference) | 2022-11-22 |
| EA-2022-001 | Hyundai Electric America Corporation | Heard (decision pending) | 2022-04-12 | EA/SIMA/Normal value or amount of subsidy | Liquid dielectric transformers | 2024-08-19 | 2024-10-18 | Public (in person and videoconference) | 2025-01-23 |
| EA-2021-006 | Hyundai Electric America Corporation | Heard (decision pending) | 2022-03-02 | EA/SIMA/Normal value or amount of subsidy | Liquid dielectric transformers | 2024-08-19 | 2024-10-18 | Public (in person and videoconference) | 2025-01-23 |
| EA-2021-001 | Conestoga Pipe & Supply Canada Corporation | Heard (decision pending) | 2021-04-12 | EA/SIMA/Normal value or amount of subsidy | Tubing of varying diameters used in the downhole processing of oil | 2021-08-10 | 2021-12-17 | Public (videoconference) | 2022-10-06 |
| EA-2019-004 | Prairie Tubulars (2015) Inc. | Heard (decision pending) | 2019-10-17 | EA/SIMA/Normal value or amount of subsidy | Seamless carbon and alloy steel oil and gas well casing and oil country tubular goods made of carbon or alloy steel | 2022-05-02 | 2022-07-04 | Public (in person) | 2023-01-17 |
| EA-2019-003 | 2045662 Alberta Inc. | Heard (decision pending) | 2019-10-17 | EA/SIMA/Normal value or amount of subsidy | Seamless carbon and alloy steel oil and gas well casing and oil country tubular goods made of carbon or alloy steel | 2022-05-02 | 2022-07-04 | Public (in person) | 2023-01-17 |
| EA-2019-002 | 2045662 Alberta Inc. | Heard (decision pending) | 2019-09-30 | EA/SIMA/Normal value or amount of subsidy | Seamless carbon and alloy steel oil and gas well casing and oil country tubular goods made of carbon or alloy steel | 2020-01-15 | 2020-03-16 | Public (videoconference) | 2020-09-10 |
| AP-2025-002 | Dollarama L.P. | Hearing scheduled | 2025-05-08 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Christmas Red Polyester Table Runner | TBD | TBD | TBD | 2025-11-13 |
| AP-2025-001 | J. White | Hearing scheduled | 2025-05-02 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Witt Machine Shrouded Muzzle Brake | TBD | TBD | TBD | 2025-11-06 |
| AP-2024-032 | Best Buy Canada Ltd. | Hearing scheduled | 2025-03-09 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Insignia 1- or 2-tap kegerators, models NS-BK1TSS6 and NS-BK2TSS6 | 2025-05-20 | TBD | TBD | 2025-10-02 |
| AP-2024-030 | D. Bird | Hearing scheduled | 2025-01-08 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Hogue folding knife | 2025-04-08 | 2025-06-09 | TBD | 2025-08-19 |
| AP-2024-029 | Dollarama S.E.C. / Dollarama L.P. | Hearing scheduled | 2025-01-21 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | 4 Piece Rubber Tennis Balls with Paw Print | 2025-03-31 | 2025-05-29 | Public (videoconference) | 2025-08-12 |
| AP-2024-028 | GoodMorning.com Inc. | Hearing scheduled | 2025-01-09 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Podium Bed | 2025-03-17 | 2025-05-20 | Public (in person) | 2025-07-29 |
| AP-2024-027 | Home Depot of Canada Inc. | Hearing scheduled | 2024-12-20 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Power tool battery packs (the “battery packs”) and sets that consist of a charger and a battery pack (the “sets”). | 2025-06-06 | TBD | TBD | 2025-12-09 |
| AP-2024-025 | J. Hughen and E. Olfert | Hearing scheduled | 2024-10-09 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | 2018 Subaru impreza | 2025-02-18 | 2025-04-22 | File hearing (written submissions) | 2025-07-03 |
| AP-2024-023 | The Seba Trade Group Inc. | Heard (decision pending) | 2024-11-08 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Polyethylene sheets or tarpaulins | 2024-12-16 | 2025-04-04 | Public (in person) | 2025-05-20 |
| AP-2024-022 | Telus Communications Inc. | Hearing scheduled | 2024-11-04 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | LCD Panel | 2025-01-07 | 2025-04-01 | TBD | 2025-07-08 |
| AP-2024-021 | Canac Immobilier Inc. | Abeyance (on hold) | 2024-10-28 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Office and gaming chairs | 2025-01-29 | 2025-03-28 | File hearing (written submissions) | N/A |
| AP-2024-020 | The Seba Trade Group Inc. | Heard (decision pending) | 2024-10-11 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Polyethylene sheets or tarpaulins | 2024-12-16 | 2025-04-04 | Public (in person) | 2025-05-20 |
| AP-2024-019 | Maroline Distributors Inc. | Hearing scheduled | 2024-10-11 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Contemporary speed ovens and similar models | 2024-12-09 | 2025-03-06 | TBD | 2025-11-25 |
| AP-2024-018 | Volvo Car of Canada Limited | Abeyance (on hold) | 2024-10-11 | AP/Customs Act/Value for duty of imported goods | Cars/vehicles | N/A | N/A | N/A | N/A |
| AP-2024-016 | Medline Canada Corporation | Hearing scheduled | 2024-09-25 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Surgical Table Covers | 2025-01-15 | 2025-03-17 | Public (videoconference) | 2025-06-17 |
| AP-2024-014 | S. Beaulieu | Heard (decision pending) | 2024-07-31 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Two SOG Trident Copper TiNi serrated knives | 2024-11-15 | 2025-01-14 | Public (videoconference) | 2025-04-01 |
| AP-2024-012 | DOT Lighting (Canada) Inc. | Heard (decision pending) | 2024-07-26 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Flush mount lights and pot lights, both containing light-emitting diode lamps | 2024-10-27 | 2025-01-24 | Public (videoconference) | 2025-04-24 |
| AP-2024-010 | Medline Canada Corporation | Heard (decision pending) | 2024-06-11 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Various disposable surgical drapes | 2024-09-17 | 2024-12-18 | Public (videoconference) | 2025-02-27 |
| AP-2024-009 | Costco Wholesale Canada Ltd. | No hearing scheduled | 2024-05-22 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Charging lamp | 2024-07-23 | 2024-10-23 | Public (videoconference) | 2026-01-13 |
| AP-2024-008 | D. Litman | Issued to parties in one official language | 2024-05-16 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Hobbit model flipper knife | 2024-07-21 | 2024-09-19 | Public (videoconference) | 2025-01-21 |
| AP-2024-007 | Canac Marquis Grenier Ltee | Heard (decision pending) | 2024-05-09 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Figaro armchairs, items 1011579, 1011769 and 1012358 | 2024-07-22 | 2024-10-15 | Public (in person) | 2024-12-17 |
| AP-2024-006 | Canac Marquis Grenier Ltee | Heard (decision pending) | 2024-05-09 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Anna Collection dining chairs, items 11002312 and 11002313 | 2024-08-14 | 2024-10-15 | Public (in person) | 2024-12-17 |
| AP-2024-005 | T. Yurchak | Issued to parties in one official language | 2024-05-05 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Folding knife | 2024-05-20 | 2024-07-26 | Public (videoconference) | 2025-02-06 |
| AP-2024-004 | Costco Wholesale Canada Ltd. | Hearing scheduled | 2024-04-18 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Metal Shelving | 2024-06-21 | 2024-08-20 | Public (videoconference) | 2025-09-25 |
| AP-2023-027 | BabyBjorn Inc. | Heard (decision pending) | 2024-03-28 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | BabyBjorn Baby Bouncer | 2024-05-31 | 2024-07-30 | Public (videoconference) | 2025-02-25 |
| AP-2023-025 | Norcan Petroleum Products G.P | Heard (decision pending) | 2024-03-12 | AP/Excise Tax Act | Conventional blendstock for oxygenate blending and “gasoline” | 2024-05-13 | 2024-07-10 | Public (in person) | 2024-09-24 |
| AP-2023-024 | DOT Lighting (Canada) Inc. | Heard (decision pending) | 2024-03-11 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Flush mount lights and pot lights, both containing light-emitting diode lamps | 2024-10-27 | 2025-01-24 | Public (videoconference) | 2025-04-24 |
| AP-2023-023 | W. Konoby | Issued to parties in one official language | 2024-03-04 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | 2019 Nissan Sentra | 2024-05-05 | 2024-07-05 | Public (videoconference) | 2024-09-17 |
| AP-2023-021 | Transcan Motorsport Group Inc. | Issued to parties in one official language | 2024-01-30 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Prefabricated and essentially permanent metal garden sheds and metal garages | 2024-04-02 | 2024-06-03 | Public (videoconference) | 2024-08-15 |
| AP-2023-020 | J. Sproul | Issued to parties in one official language | 2024-01-13 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Red Widow necklace knife | 2024-04-15 | 2024-07-17 | File hearing (written submissions) | 2024-08-30 |
| AP-2023-019 | Thule Canada Inc. | Heard (decision pending) | 2023-12-21 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Five models of rooftop tents and one model of a sheltered tent entrance | 2024-02-20 | 2024-04-22 | Public (videoconference) | 2024-07-16 |
| AP-2023-018 | Aquaterra Corporation Ltd | Abeyance (on hold) | 2023-12-14 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Primo water dispenser with pet station / Primo water dispenser with single serve brewing | 2024-02-26 | 2024-04-26 | Public (videoconference) | N/A |
| AP-2023-017 | Canadian Tire Corporation Limited | Issued to parties in one official language | 2023-11-30 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Fitness Mirror | 2024-01-17 | 2024-04-02 | Public (videoconference) | 2024-05-28 |
| AP-2023-016 | D. Bui | Issued to parties in one official language | 2023-11-14 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | prohibited weapons | 2024-02-02 | 2024-04-29 | Public (videoconference) | 2024-06-06 |
| AP-2023-014 | J. White | Issued to parties in one official language | 2023-08-31 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | air soft pistol | 2023-11-09 | N/A | N/A | N/A |
| AP-2023-008 | YNS Trading Inc | Issued to parties in one official language | 2023-07-25 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | unregulated Firearms | 2023-10-03 | 2024-01-22 | File hearing (written submissions) | 2024-03-28 |
| AP-2023-005 | K.Cooper | Issued to parties in one official language | 2023-06-05 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Knife | 2023-08-09 | 2023-10-10 | File hearing (written submissions) | 2023-12-14 |
| AP-2023-004 | Bridgestone Canada Inc | Issued to parties in one official language | 2023-06-07 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Rack with mesh deck | 2023-08-10 | 2023-09-27 | Public (videoconference) | 2023-12-12 |
| AP-2023-001 | Trigger Airsoft Sport Ltd | Heard (decision pending) | 2023-04-05 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Classification of goods as imported firearms | 2023-07-12 | 2023-09-05 | Public (videoconference) | 2023-11-06 |
| AP-2022-043 | Thule Canada Inc. | Issued to parties in one official language | 2023-03-27 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Child carrier backpacks | 2023-05-29 | 2023-07-31 | Public (videoconference) | 2024-02-22 |
| AP-2022-041 | Nature's Way of Canada Limited | Heard (decision pending) | 2023-03-15 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | The decision that the goods are not properly classified as medicaments if they only help or promote the general well-being of humans. | 2023-05-12 | 2023-08-23 | Public (in person) | 2023-10-05 |
| AP-2022-040 | B. Hayward | Issued to parties in one official language | 2023-03-10 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Car | 2023-03-10 | 2023-06-19 | Public (videoconference) | 2023-10-19 |
| AP-2022-039 | B.Cooper | Issued to parties in one official language | 2023-03-08 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Knife | 2023-05-10 | 2023-07-10 | File hearing (written submissions) | 2023-12-19 |
| AP-2022-036 | G. Rappos | Issued to parties in one official language | 2023-03-04 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Knife | 2023-03-23 | 2023-05-24 | Public (videoconference) | 2023-09-26 |
| AP-2022-035 | Danby Products Limited | Abeyance (on hold) | 2023-02-17 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Wine coolers for household use | N/A | N/A | N/A | N/A |
| AP-2022-032 | Canac Immobilier Inc. | Heard (decision pending) | 2023-01-23 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Various tables and chairs | 2024-05-22 | 2024-07-18 | Public (in person) | 2024-12-17 |
| AP-2022-031 | Canac-Marquis Grenier Ltee | Heard (decision pending) | 2023-01-23 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Various patio/bistro sets and tables and chairs | 2024-05-22 | 2024-07-18 | Public (in person) | 2024-12-17 |
| AP-2022-030 | Korhani of Canada Inc. | Heard (decision pending) | 2023-01-16 | AP/Customs Act/Value for duty of imported goods | If costs of ocean freight are deductible pursuant to subparagraph 48(5)(b)(i) | 2023-03-20 | 2023-05-19 | Public (in person) | 2023-07-18 |
| AP-2022-026 | Atrium Innovations Inc. | Heard (decision pending) | 2022-12-06 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Products based on fish oils and/or omega 3, on omega 6 oils, on ayur-ashwagandha and on coenzyme Q10 | 2023-01-31 | 2023-03-02 | Public (videoconference) | 2023-05-09 |
| AP-2021-033 | Andrew Sheret Limited | Issued to parties in one official language | 2022-02-02 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Electronic washlet / electronic toilet seat | 2023-11-27 | 2024-02-16 | Public (videoconference) | 2024-03-26 |
| AP-2021-032 | Atrium Innovations Inc. | Heard (decision pending) | 2022-01-24 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Food supplements based on fish oils, on ayur-ashwagandha or on raw coenzyme Q10 and imported put up in measured doses or in forms or packings for retail sale | 2022-04-29 | 2023-03-02 | Public (videoconference) | 2023-05-09 |
| AP-2021-020 | Kimpex Inc. | Heard (decision pending) | 2021-10-05 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Protective helmets for motorsport racing, including motocross, having both Department of Transportation and European Commission for Europe certifications | 2023-06-19 | 2023-08-25 | Public (in person) | 2023-11-23 |
| AP-2021-017 | Full-Bore Marketing Ltd. | Abeyance (on hold) | 2021-09-02 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Motorcycle racing helmets (various models) | N/A | N/A | N/A | N/A |
| AP-2021-015 | Kimpex Inc. | Heard (decision pending) | 2021-08-24 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Protective helmets for motorsport racing, including motocross, having both Department of Transportation and Economic Commission for Europe certifications | 2023-06-19 | 2023-08-25 | Public (in person) | 2023-11-23 |
| AP-2020-018 | Ronsco Inc. | Abeyance (on hold) | 2020-10-22 | AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling | Forged railway wheels | N/A | N/A | N/A | N/A |
| AP-2020-015 | Bestseller Wholesale Canada Inc. | Issued to parties in one official language | 2020-09-16 | AP/Customs Act/Value for duty of imported goods | Clothing | 2020-10-26 | 2021-02-02 | Public (videoconference) | 2022-04-26 |
| AP-2020-013 | Maggie Sottero (Canada) Ltd. | Heard (decision pending) | 2020-09-21 | AP/Customs Act/Value for duty of imported goods | Wedding gowns and wedding gown accessories | 2021-12-23 | 2022-04-29 | Public (videoconference) | 2022-07-12 |