The abatement of duties on imported goods that have suffered damage, deterioration or destruction or a loss in volume or weight (Regulations), importers/owners who are of the opinion that goods have suffered damage, deterioration or destruction from the time of shipment to Canada to the time of release from the Canadian Border Services Agency (CBSA) must:
- 1 – in the case of perishable goods or brittle goods, provide to the CBSA a written statement from a qualified appraiser, which clearly outlines the extent of the damage, deterioration or destruction. The statement must fully outline the amount or percentage of loss in relation to the value of the goods imported.
- 2 – in the case of sugar or any saccharine product, which has suffered damage or deterioration from salt water, a test will be conducted by an officer of the Science and Engineering Directorate of the CBSA to provide the certification referred to in-paragraph 3(1)(b)(ii) of the Regulations.