You signed every entry filed in your name. Nobody has read one since. We do, line by line, against the tariff.
Three things on every page: the lines that are right, the lines that are wrong and what they should read instead, and the lines we could not prove from what you sent. That last group is usually where the money is. Run here on a synthetic entry, so nothing on this page belongs to a client.
| NORQUIN | ENTRY CHECK REPORT · 2026-08-19 · SAMPLE |
Entry check report CAD SAMPLE-0000000000001 Housewares and accessories China and the United States to Ontario |
|
| CORRECT 3 of 5 lines Classification, unit, treatment, rate, duty math and GST all match T2025. Filed and due agree to the cent. | OVERPAID — 1 $651.00 Line 3 was rated at 9 % where the tariff carries 6.5 %. Recoverable by adjustment. | CANNOT PROVE — 1 $2,028.60 Line 5 claims United States origin at 0 %. The certification of origin is not in the documents. |
| 01 | Findings | what is wrong and what to file |
| FINDING 1.1Ornaments rated at 9 % where the tariff carries 6.5 % | $651.00 |
| AS FILED | SHOULD BE | |
|---|---|---|
| Duty on line 3 | 2,232.00 | 1,612.00 |
| GST on line 3 | 1,351.60 | 1,320.60 |
| 02 | Lines | as filed, with the check result on each line |
| AS FILED | SHOULD BE | ||||||
|---|---|---|---|---|---|---|---|
| LN | GOODS AS FILED | VALUE FOR DUTY | DUTY | GST | DUTY | GST | CHECK |
| 1 | Plastic pen holders3926.10.00.90 · MFN 6.5 % | 4,180.00 | 271.70 | 222.59 | 271.70 | 222.59 | ✓ |
| 2 | Plastic storage boxes3926.90.99.90 · MFN 6.5 % | 2,940.00 | 191.10 | 156.56 | 191.10 | 156.56 | ✓ |
| 3 | Plastic ornaments3926.40.90.00 · MFN 6.5 % | 24,800.00 | 2,232.00 | 1,351.60 | 1,612.00 | 1,320.60 | ✗ 1.1 |
| 4 | Plastic sun visors6506.91.00.00 · MFN 9 % | 1,650.00 | 148.50 | 89.93 | 148.50 | 89.93 | ✓ |
| 5 | Handbags, textile outer4202.22.90.20 · UST % | 18,400.00 | 0.00 | 920.00 | 0.00 | 920.00 | ? 2.1 |
| Total | 51,970.00 | 2,843.30 | 2,740.68 | 2,223.30 | 2,709.68 | ||
| 03 | Declaration totals | every box, as filed against what the check says |
| BOX | DECLARATION TOTALS | AS FILED | SHOULD BE |
|---|---|---|---|
| 113 | Total Value for Duty | 51,970.00 | 51,970.00 |
| 114 | Total PST / HST | 0.00 | 0.00 |
| 115 | Total PST Cannabis Amount | 0.00 | 0.00 |
| 116 | Total Prov. Alcohol Tax Amount | 0.00 | 0.00 |
| 117 | Total Prov. Tobacco Amount | 0.00 | 0.00 |
| 118 | Declaration Total Relieved | 0.00 | 0.00 |
| 119 | Total Amount | 5,583.98 | 4,932.98 |
| 120 | Total Customs Duties | 2,843.30 | 2,223.30 |
| 121 | Total Excise Duties | 0.00 | 0.00 |
| 122 | Total Excise Taxes | 0.00 | 0.00 |
| 123 | Total GST | 2,740.68 | 2,709.68 |
| 124 | Total Anti-Dumping | 0.00 | 0.00 |
| 125 | Total Countervailing | 0.00 | 0.00 |
| 126 | Total Surtaxes | 0.00 | 0.00 |
| 127 | Total Safeguards | 0.00 | 0.00 |
| 128 | Total Interest | 0.00 | 0.00 |
| 129 | Total Duties & Taxes with Interest | 5,583.98 | 4,932.98 |
| 130 | TOTAL Duties & Taxes | 5,583.98 | 4,932.98 |
| 04 | Open items | cannot be proven from the CAD; each names what closes it |
| OPEN 2.1Line 5 claims United States origin; the certification is not in the documents | $2,028.60 |
| 05 | Check log | every check we run, per line or group |
| LN | GOODS | CLS | UOM | TRT | RATE | MATH | VAL | REL | GST | SIMA | REF |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Plastic pen holders 3926.10.00.90 | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | – | ✓ | ✓ | |
| 2 | Plastic storage boxes 3926.90.99.90 | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | – | ✓ | ✓ | |
| 3 | Plastic ornaments 3926.40.90.00 | ✓ | ✓ | ✓ | ✗ | ✓ | ✓ | – | ✓ | ✓ | 1.1 |
| 4 | Plastic sun visors 6506.91.00.00 | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | – | ✓ | ✓ | |
| 5 | Handbags, textile outer 4202.22.90.20 | ✓ | ✓ | ? | ✓ | ✓ | ✓ | – | ✓ | ✓ | 2.1 |
| 06 | Sources | every rate and rule above traces to one of these |
When we can’t prove a line, we tell you exactly which document would close it and who it has to come from — and we chase it with you. That’s usually where the money is.
When origin cannot be proven, the goods are filed at the full rate, so an unproven line is very often duty that a single certificate would remove. We name the document and chase it with you. We cannot promise to obtain it, and we will say so rather than guess at the line.
Every rate on the report names the tariff chapter or the memorandum it came from, the edition of the tariff we read, and the date we read it. Ask why a line says what it says and you get the source, not our opinion.
Ask for anything behind an entry you sent us and you get it: the working, the rates we compared, the lines we rejected and why. Send the same entry back a year from now and you get the same answer, or a plain explanation of what changed in the tariff.
Four years from the date the goods were accounted for. That is section 74 of the Customs Act. It works the other way too: if a declaration is wrong and you owe money, section 32.2 gives you 90 days from the day you have reason to believe it is wrong.
An adjustment request against the Commercial Accounting Declaration, with the reason code and the supporting documents. You give us delegated access in your CARM Client Portal once, and we prepare it, submit it and follow it until CBSA answers. Where a filing has to be made under a broker’s licence, YES Express makes it.
No. The look back is on entries that were already filed and closed. Your current broker keeps clearing your new shipments the whole time.
Nothing unless money comes back. The share is agreed in writing before any work starts, and nothing is filed with CBSA until you tell us to.
The Commercial Accounting Declarations your broker sends after each clearance, plus the matching commercial invoices. If they are not to hand, they are in your CARM Client Portal under Transaction History. Send as many or as few as you have.
GST works differently and it is worth knowing before you expect a cheque. CBSA will accept the adjustment, but if you are a GST registrant the amount reaches you as an input tax credit from the Canada Revenue Agency, not as a credit on your CBSA account.
We say so. The report names the document that would close it and who it has to come from, and we chase it with you. We will not guess at a line to make a number look better, and we cannot promise a supplier overseas will answer.