Norquin·Answers

Answers. What the rule actually says.

Questions about a Canadian customs entry that have one right answer. The section, the memorandum and the code that settles each one, quoted from the source.

  1. Does the US surtax apply to your goods?

    From 8 September 2026, US-origin goods under 335 listed tariff items carry a surtax of 15%, 25% or 50%. Where they were made decides it, and parcels pay it too.

  2. Who can recheck the entries, and who can file the refund

    In CARM a duty refund is an adjustment to the CAD, filed by the importer or by a customs broker or third party consultant it authorizes, within four years under section 74.

  3. The refund does not include GST

    CBSA excludes GST from every refund it grants under customs legislation, so a section 74 duty refund never puts the GST back on the account.

  4. Every CAD reason code, decoded

    Every reason code for a Commercial Accounting Declaration adjustment, tabled from CBSA's Memorandum D17-2-1.

  5. The 90-day correction rule

    Section 32.2 of the Customs Act gives an importer 90 days to correct a declaration once they have reason to believe it is wrong, backed by the AMPS penalty C082.

  6. Assists and royalties

    An assist, such as a mould supplied to the vendor, is always added to the price paid or payable, apportioned across production.

Was it declared right? That is a line by line question about a document, and it has a definite answer. Norquin checks Canadian customs entries against the published tariff and says plainly which lines it cannot prove.