B2 Process – Clarification

June 13, 2019

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.

For example:
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 protected]

Topic(s)

Information source

Canada Border Services Agency (CBSA)

Disclaimer

The foregoing information is provided for informational purposes only and is not intended as, nor should it be considered, professional advice or a substitute for conducting your own thorough research and review. Before making any decisions or taking any action based on the information provided, you should conduct your own independent investigation and/or seek professional advice from a qualified expert in the relevant field. The CSCB disclaims all liability for actions taken or not taken based on the information provided.

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