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.

This memorandum has been updated to:

1. Correct the revised D-memorandum titles;
2. Clarify the instructions regarding written authority to act as an agent; and
3. Revise the address for the Recourse Directorate.

This memorandum is available in its entirety on the CBSA website at: http://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html