The Tribunal hears and decides appeals of decisions made by the Canada Border Services Agency. Appeals made under the Customs Act relate to the tariff classification, value for duty and origin of imported goods. Appeals made under the Special Import Measures Act relate to the:
- application to imported goods of Tribunal findings or orders concerning injury or retardation caused by dumping or subsidizing; and
- normal value, export price or amount of subsidy in relation to the imported goods.
We also hear and decide appeals from certain decisions of the Minister of National Revenue made under the Excise Tax Act. These appeals relate to assessments or determinations of excise tax.