We reread every line of the last four years of your customs entries against the tariff in force on each entry's date, and price what was overpaid to the cent. A licensed Canadian customs broker files the refund.
Section 74 of the Customs Act gives an importer four years to claim a refund of duty, with exceptions under some free trade agreements. The window runs entry by entry, so every month the oldest month of entries drops out of it.
Who may file the refund, how it goes in through CARM and what it needs are set out from CBSA's own memoranda in who can recheck your entries and file a duty refund.
Each line is read for its classification, the tariff treatment claimed for its origin, the rate the tariff carries on the entry's date, the duty arithmetic, value for duty, any relief claimed, GST, and surtax, safeguard and SIMA codes (the nine checks). Every line comes back as one of three answers: right, overpaid, or cannot be proven.
| Line 3 · plastic ornaments · 3926.40.90.00 | As filed | Should be |
|---|---|---|
| Rate, MFN | 9 % | 6.5 % |
| Duty on the line | 2,232.00 | 1,612.00 |
| GST on the line | 1,351.60 | 1,320.60 |
From the sample report, run on a synthetic entry and read against the Customs Tariff T2025, chapter 39. The $620.00 of duty comes back from CBSA; the $31.00 of GST reaches a registrant as an input tax credit from the CRA.
If origin is claimed and the certificate is not in the documents, the report does not guess. It records an open item, names the document that would close it and who it has to come from, and puts the amount at risk beside it. We chase that document with you. That is usually where the money is.
Norquin does the checking and the determinations. Norquin does not hold a customs broker licence. The adjustment is filed by YES Express, a licensed Canadian customs broker, under its own licence, and followed until CBSA answers. Nothing is filed until you say so.
Your current broker keeps clearing your new shipments the whole time.
Reading every line finds underpayments as well as overpayments, and the report shows both. A refund under section 74 is voluntary. A correction under section 32.2 is not: once you have reason to believe a declaration is wrong, you have 90 days to correct it. You see both sides before anything is filed.
Nothing up front. If money comes back, the share is 10 % of it, and the filing by a licensed broker is included. If we find nothing, you pay nothing. The share is agreed in writing before any work starts. See the pricing.