The Customs Act requires that
notification be sent to Canada Customs if there
is a discrepancy in product or value received
versus what was declared on the import documentation.
With the AMPS program, penalties will be assessed
if the rules are not followed.
Discrepancy Report for L. M. Clark
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:
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.
Provide Customs with
shortage notification and account only for
the goods received.
After Final Accounting:
The short shipped goods
are cleared on an ETA or VI when they arrive
(the shortage notification must be attached
to the release package).
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.)
Pricing Adjustments
Documentation Requirements:
2. Notification from the importer
advising that a change in value has occurred.
This must contain: