Abatement of Customs Duties Payable

Act: Customs Act, R.S.C. 1985, c. 1, 2nd Supp.
Regulation: Abatement of Duties Payable Regulations, SOR/86-946

To Whom Does This Apply?

Importers of commercial goods.

Summary

The Customs Act governs the administration and enforcement of customs laws. The Customs Act provides the legislative authority to collect or refund duties on imported goods. The Minister of Revenue may grant an abatement of the whole or part of the duties on imported goods that have suffered damage, deterioration or destruction at any time from the time of shipment to Canada to the time of release. An abatement is a means of reducing the value for duty of imported goods.

The Abatement of Duties Payable Regulations set out the requirements for determining the amount of abatement or refund, and the conditions in which an abatement will not be granted. These conditions are outlined in Customs document CA-1.  

If you require personal assistance contact the Customs Client Services Office closest to you (see Related Reading: Customs Offices - Supplement or from Canada Border Service Agency's Web site for a list of addresses).

*Note: To download publications in PDF format, Adobe Acrobat Reader is required (available free of charge).

DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.

Quebec Contact(s):
See National Contact.

---

National Contact(s):
Border Information Service - BIS
Canada Border Services Agency
Telephone: 204-983-3500 or 506-636-5064
Toll-free (information): 1-800-461-9999
Web site: http://www.cbsa.gc.ca/menu-eng.html