A detailed adjustment statement (also called a "DAS")
is the term used by the Canada Border Services Agency
("CBSA") for an assessment or reassessment of duties
(customs, excise, anti-dumping, countervailing) or penalties.
A DAS may be issued with respect to the original
assessment/reassessment by the CBSA or after a request for
redetermination. The same form of document is used and it is
important to understand the stage of the disagreement with the
CBSA. A careful review of the DAS will indicate what type of
DAS has been issued and the next steps in the process.
Let’s review some of the important areas on the DAS.
Box 1 indicates the name of the importer of record and their
address. Generally, this is the person who must pay the
amount assessed/reassessed in the DAS. Generally, this is the
person who must file a request for redetermination. That
being said, there are circumstances where an exporter may file a
request for redetemination (for example, an exporter in a NAFTA
country may appeal certain origin determinations made by the
Box 2 indicates the number assigned to the DAS. This is
the number that must be quoted when referring to the DAS.
Box 6 is the original transaction number. This is the
number issued by the CBSA at the time of the entry of the goods
into Canada. Ask your customs broker to provide the information
filed with the CBSA in connection with this original transaction
number. Usually this is the best method of matching the DAS
to the commercial invoice and bill of lading.
Box 7 is the date of the original release of the goods by the
CBSA. This will help an importer determine the transaction
that is being assessed/reassessed. This date is also relevant
for determining whether the DAS has been issued within the
statutory limitation period.
Date of Decision is the date of the DAS. This box is next
to Box 14. Start counting from this date.
The DAS will set out assessments/reassessment based on the line
of the original B3 Customs Coding Form and the original information
provided. The assessed duties (not the original amounts
declared as owing) will be indicated.
The DAS should set out the reason for the
assessment/reassessment after the transaction line by transaction
line assessment(s). Often the reasons provided are limited
and information must be obtained from the CBSA directly or by way
of an access to information request.
The DAS indicates the statutory provisions pursuant to which the
assessment/reassessment has been made. Usually, the DAS
indicates whether the DAS relates to customs duties,
anti-dumping/countervailing duties or excise duties. Usually,
the customs duty DAS will indicate if the issue is a tariff
classification issue (and the line items will show the CBSA’s
tariff classification number in box 21), an origin issue (and box
12, 13 or 25 will provide more details about origin determinations
by the CBSA) or a valuation issue (and box 31 usually indicates the
changed value for duty). Usually, the DAS provides the statutory
limitation period (such as 90 days), but does not give the date by
which a request for redetermination or appeal must be filed. We
strongly recommend diarizing the deadline as soon as the DAS is
The last page of the DAS summarizes the assessed/reassessed
amounts. This is the page that gives the total of the amount
owing for customs duties, SIMA duties, GST, excise duties, interest
and penalties. The last page also gives the deadline for paying the
DASsed amounts at the prescribed rate of interest. If the
DASsed amounts are not paid by that date, the interest rate
increases to the specified rate of interest (which is higher than
the prescribed rate of interest).
As soon as a DAS is received, the importer of record identified
in Box 1 should determine whether he/she wishes to file a request
for redetermination or appeal. It is at this time that the
importer should start to gather the relevant documentation needed
to support the request for redetermination/appeal. The
importer of record should not wait until the last day to consider
the documentation to be provided to demonstrate that the CBSA is
incorrect. Often the DAS is sent by the CBSA to the customs
broker and the importer of record does not receive the DAS
immediately, It is important for these documents to be
provided to the importer of record as quickly as possible.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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