What to do next
Check classification, valuation and origin
These drive the duty owed and the availability of preferential treatment under trade agreements. Origin rules in particular are technical and are a frequent source of reassessment.
Use advance rulings for certainty
Both US and Canadian customs authorities issue binding advance rulings on classification and origin. Obtaining one before importing at volume is far cheaper than contesting an assessment afterward.
Appeal within the deadline
Assessments and penalties can be disputed through defined appeal routes with strict time limits. Keep import records — both countries impose multi-year retention obligations and audit against them.
Frequently asked questions
Can a customs decision be appealed?
Yes. Both countries have formal review and appeal processes for classification, valuation, origin, and penalties, each with deadlines.
What is an advance ruling?
A binding determination from the customs authority on how goods will be treated, obtained before importing. It is the most reliable way to avoid later disputes.
Who is liable for underpaid duties?
Generally the importer of record, even where a broker or supplier made the error. That liability is why importer diligence matters.
How long must I keep records?
Both countries require retention for a period of years and audit against it. Missing records make disputes much harder to win.
This is general information, not legal advice. Laws vary by location and every situation is different — speak with a qualified lawyer about your specific circumstances.