Remnants and wastes of no commercial value left behind in the processing may be wholly or partially exempted from duties and taxes according to the Customs decision.

无利用价值的边角余料，由海关核定免税或酌情估价征税。

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Where the Customs at the higher level considers the settlement or decision made by the Customs at a lower level inappropriate, it may modify or replace it.

上级海关认为下级海关作出的处理或者决定不适当的，可以依法予以变更或者撤销。

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The application for reconsideration of the decision concerning payment of duties shall be dealt with by the Customs which made the original decision.

同海关发生纳税争议申请复议的，由作出引起该争议的具体行政行为的海关管辖。

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The only real opposition to the CVA - a requisite for clubs hoping to avoid further points penalties - came from HM Revenue and Customs (HMRC), which has 28 days to appeal against the decision.

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Sonnier also said the decision highlights the need to make trademark counterfeiting a crime in Canada and to grant Customs officers in Canada ex-officio authority to seize counterfeit goods at the border.

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"This decision reflects the lack of resource prioritization within the Department of Homeland Security and Immigration and Customs Enforcement and is indicative of the department's weak stance on national security, " McCaul said.

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