Common menu bar links
Courier Low Value Shipment Program
Adjustment/Refund
Commercial importations
Adjustment/refund requests for commercial importations are submitted to any CBSA office using form B2, Adjustment Request.
- Instructions for completing Form B2
- Guidelines and procedures for submitting refund and adjustment requests
Commercial goods are defined by the CBSA as "goods imported into Canada for sale or for any commercial, industrial, occupational, institutional or other like use".
Non-commercial importations
Adjustment/refund requests for non-commercial importations are submitted on Form B2G, Informal Adjustment Request, to any Casual Refund Centre.
The CBSA defines casual goods as "goods imported into Canada other than commercial goods". This definition is used to determine whether a shipment is commercial or non-commercial in nature.
Note:
- Requests for refunds/adjustments submitted on the incorrect form will be rejected by the front-end review.
- All B2 or B2G forms presented for an adjustment request for goods cleared under the low-value shipment system must be supported by the B3 transaction number reported to the CBSA.
- In cases where an importer uses a broker, the adjustment request should be supported by the portion of the working papers from the consolidated entry relating to the goods, detailing the unique shipment identifier number, accounting office code, value for duty, tariff classification, tariff treatment, total duties and taxes paid, or a copy of the importer receipt prepared by the broker.
More information
Accounting for Imported Goods and Payment of Duties Regulations
