The CBSA BCCC Systems Outages Sub-committee has provided clarification regarding penalties that are issued for late accounting.
When a late accounting penalty appears on a daily K84, a waiver may be requested. Once a penalty appears on the monthly K84, it must be paid before a cancellation can be requested.
If CBSA denies a request for the waiver of a penalty that appeared on a daily K84, there is a second opportunity to request a cancellation once that penalty appears on the monthly K84. However, there is only one opportunity for appeal if action is not taken until the penalty appears on the monthly K84.