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)
Notification from the importer advising that a shortage has occurred: This must contain:
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:
After Final Accounting:
Goods Found Over (Overages)
1. Notification from the importer advising that an overage has been discovered. This must contain:
2. Commercial invoice to cover the goods found over.
Accounting Procedure with Customs:
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.