Please refer to the CBSA website at http://www.cbsa-asfc.gc.ca/recourse-recours/howto-commentfaire-11-eng.html.
You can request a review by sending a completed form E571, Late Accounting Penalties – Application for Waiver, Cancellation (http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/e571.pdf), including supporting documentation (for any of the relief provisions situations listed above), and proof of payment of penalty amount (if applicable), as outlined below.
Applications for waiver involving transactions released from a single releasing office should be sent to the CBSA office where the goods were released, preferably five or more business days before the monthly statement will be issued.
The waiver application should be submitted immediately after it appears on the K84 daily notice rather than waiting until the K84 monthly statement is generated. This would ensure that the penalty could be waived before it is assessed, if the application is granted.
Applications for waiver or cancellation that involve transactions from various releasing offices, accounting dates within five days prior to the monthly statement date, and/or automated systems problems may be sent to:
Recourse Directorate
Canada Border Services Agency
333 North River Rd, Tower A, 11th Floor
Ottawa, ON K1A 0L8
Facsimile: 343-291-7239
If the monthly statement has already been generated, the penalty amount should be paid on the due date and a cancellation request submitted (including proof of payment) to the Recourse manager at the address noted above. Applications for cancellation are unlikely to be approved when the importer or broker had sufficient time to apply for a waiver, but chose not, or neglected, to do so. Applications for penalty cancellation will be denied if not received by the CBSA within 90 days of the penalty being assessed unless an extension of time is granted under s.129.1 of the Customs Act.