The Customs Act requires that notification be sent to Canada Border Services Agency if there is a discrepancy in goods actually received versus what was declared on the import documentation. With the AMPS program, penalties will be assessed if the rules are not followed.

Short Shipped Goods (Unknown at Time of Clearance)

Documentation Requirements:

Notification from the importer advising that a shortage has occurred: This must contain:

  • A detailed listing of items not received
  • Indication of whether the goods are to arrive or not.
  • Original transaction number (if available)

When these goods arrive in a subsequent shipment, the short items must be indicated on the invoice, with a notation advising that the goods were included in the documentation from a previous shipment, providing all possible references. The invoice must have the same values as indicated on the original shipment.

Accounting Procedures with Customs:

The shortage notification and supporting documentation is submitted to the port of release to be attached to the release documentation.

Before Final Accounting:
1. Account for full quantity on the invoices and have the short shipped goods cleared on an Entry to Arrive (ETA) or Value Included (VI) entry when they arrive.
2. Provide Customs with shortage notification and account only for the goods received.

After Final Accounting:
1. The short shipped goods are cleared on an ETA or VI when they arrive (the shortage notification must be attached to the release package).
2. Within 90 days after release, a refund claim may be filed for goods reported as short.

Goods Found Over (Overages)

Documentation Requirements:

1. Notification from the importer advising that an overage has been discovered. This must contain:

  • A detailed listing of items found over
  • Original transaction number (if available.)

2. Commercial invoice to cover the goods found over.

Accounting Procedure with Customs:

Before Final Accounting:
Goods are accounted for with the regular shipment.

After Final Accounting:
A voluntary entry must be submitted to Customs to pay any applicable duty and/or tax.

Notification Procedure

L. M. Clark has prepared a formal document, which can be faxed or mailed after completion to any of our offices, and it will be processed in the appropriate manner.

By completing the applicable fields we will determine if an amending entry or refund is applicable. In the case of shortages, they will be dealt with as described dependant upon the date of final accounting.