This memorandum contains instructions for the completion, submission and processing of Form B2, Canada Customs Adjustment Request, to be followed by importers/agents when requesting adjustments to commercial transactions.

Information on how to request a business number change can be found in Memorandum D17-2-3, Business Number Changes and Commercial Accounting Declaration Withdraw Requests. All commercial adjustments must be processed using a CAD in CARM, including those accounted by mail on a Form E14, CBSA Postal Import Form.

The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. D17-2-4: Preparation and Presentation of Pre-CARM Adjustments [PDF, 519 KB]

Blanket B2 adjustments are used to correct the same issue affecting multiple B3 transactions with a single request rather than submitting individual B2 claims for each transaction. They are designed to reduce the administrative burden for importers/agents and the CBSA.

This memorandum contains instructions for the completion, submission and processing of Form B2, Canada Customs Adjustment Request, to be followed by importers/agents when requesting adjustments to commercial transactions"--In brief, p.

The Canada Border Services Agency (CBSA) Assessment and Revenue Management will introduce a new Commercial Accounting Declaration (CAD) in Release 2 which is scheduled for Spring 2022. The CAD will enhance and replace the current B3 (Customs Coding) and B2 (Request for Adjustment) processes.

2024年8月21日 · Once the CARM R3 system is implemented, Form B2, Canada Customs – Adjustment Request (Form B2), will be discontinued. Instead, adjustments will be submitted against a Commercial Accounting Declaration (CAD) directly via the CARM Client Portal (CCP).

2017年2月3日 · Canada Border Services Agency (CBSA) has published an updated D17-2-1 – The Coding, Submission and Processing of Form B2 Canada Customs Adjustment Request. This memorandum has been updated to:

2024年8月2日 · This notice is to inform TCPs that single B2 adjustments, blanket B2 adjustments or voluntary disclosure requests submitted on or after September 1, 2024, will be accepted by the CBSA but are unlikely to be processed before CARM Release 3 (R3).