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When and how can Customs waive penalties and interest?

April 26, 2016

The Canada Border Services Agency (CBSA) has a certain degree of discretionary authority to waive and/or cancel interest and/or penalties for which importers and other stakeholders may be liable.

The Agency publishes a Memorandum which describes the circumstances that may allow for relief, such as extraordinary circumstances, certain actions of the CBSA, and voluntary disclosures.

The Memorandum sets out the conditions that in most cases will be considered and the factors that influence or guide its officials in exercising their discretion when they consider applications for relief.

It also explains how to apply for cancellation or reduction of interest and penalties

Link: Memorandum D11-6-4 Relief of Interest and/or Penalties Including Voluntary Disclosure

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