To request a review, submit a completed Form E571, “Late Accounting Penalties – Application for Waiver, Cancellation” (available at http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/e571.pdf), along with the necessary supporting documentation and proof of payment (if applicable), in accordance with the instructions below. 

For transactions released from a single releasing office, submit the waiver application to the relevant CBSA office where the goods were released, ideally five or more business days prior to the monthly statement being issued.

In order to have the penalty waived, it is recommended to submit the waiver application immediately upon receipt of the K84 daily notice rather than waiting for the K84 monthly statement.

For waiver or cancellation applications involving transactions from multiple releasing offices, accounting dates within five days of the monthly statement date, or automated system issues, send the request to:

Recourse Directorate
Canada Border Services Agency
333 North River Rd, Tower A, 11th Floor
Ottawa, ON K1A 0L8
Fax: 343-291-7239

In case the monthly statement has already been generated, the penalty should be paid by the due date, and a cancellation request including proof of payment should be sent to the Recourse Manager at the above address. Requests for cancellation are unlikely to be approved if the importer or broker had sufficient time to apply for a waiver but failed to do so. The CBSA must receive cancellation requests within 90 days of the penalty being assessed, unless an extension of time is granted under section 129.1 of the Customs Act.