B2 Process – Clarification
At the recent CSCB regional seminar in Montreal, CBSA advised of the process to address situations where the same invoice has been used for two separate transactions. This process has been confirmed as correct by CBSA Headquarters.
Goods listed on invoice A are imported and declared on a B3.
Goods listed on invoice B are imported but invoice A is incorrectly used for the second B3.
In this example, goods on invoice B have never been declared (what was declared were the goods listed on invoice A), and CBSA requires the submission of an H or V type entry to declare the goods that were listed on invoice B.
A B2 can then be filed to remove the invoice A goods from the second B3. The authority for the B2 is either 74(1)(d) or 32.2(2) of the Customs Act, depending on whether a refund or payment results.
Those with questions or comments regarding this process may send them to the CSCB at email@example.com