Post Entry Corrections - CBSA
Trade Talk Blog • July 26, 2021

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s an importer, you can correct discrepancies in the information provided to CBSA at the time of release by submitting a Form B2 – Canada Customs Adjustment Request. Under the Customs Act, you must file a request to amend discrepancies that result in either duty payable or a nil amount owed to CBSA. Although you may file requests for amendments that result in a refund, it is not mandatory.

What can I file a Post-Entry Correction for?

You can file an appeal to change or update what CBSA has determined for the following:

  • Tariff Classification
  • Country of Origin
  • Quantity
  • Value
  • Free Trade Agreement (FTA) eligibility
  • Special Import Measures Act (SIMA) Anti-Dumping Duties

What are the requirements for requesting an adjustment?

An adjustment request must include a copy of the original documentation and information to prove the update or correction requested (within the time limit mandated by the Customs Act).

Are there specific documentation or information required by CBSA?

For CBSA to approve the adjustment request, they will need specific documentation or information (depending on the update in question). The below list outlines the most common requirements for each type of adjustment. You can contact our GTS team to learn about the complete documentation required in your case.

Tariff Classification

  • You will need to provide product/technical information such as technical specifications, ingredient listings (for food products), mill test certificates (for steel products), manufacturing process descriptions, and pictures.
  • You can request an amendment within 4 years after duty is paid.

Country of Origin

  • Proof of origin is required through a Certificate of Origin, declaration by the manufacturer, and a picture of origin labelling on the product.
  • You can request an amendment within 4 years after duty is paid.

Quantity

  • You will need to provide your shipment’s packing list, commercial invoice, receiving report, and purchase order.
  • You can request an amendment within 4 years after duty is paid.

Value

  • You will need to provide a commercial invoice, proof of payment, purchase order, AP/AR transfer (related companies), and credit note.
  • You can request an amendment within 4 years after duty is paid.

Free Trade Agreement

  • A valid and complete Free Trade Certificate of Origin for the country of manufacture is required.
  • If your shipment is valued at less than $3,300 Canadian, a signed attestation by the exporter is sufficient proof of origin.
  • The North American Free Trade Agreement (NAFTA) allowed a one-year time limit to file amendments. As of 1 July 2020, Canada-United States-Mexico Agreement (CUSMA) replaced NAFTA. The last date to file amendments under NAFTA was June 30, 2021.
  • For all other Agreements, you can request an amendment within 4 years after duty is paid.

Special Import Measures Act (SIMA)

  • The required documentation will depend on the field being updated. The information listed above is also needed when filing AD/CV Duty appeals.
  • You can request an amendment within 90 days after duty is paid.

If you find a discrepancy in the information reported for a shipment, we can assist you with the process required to correct it with CBSA.

Author

Kirsten Selby | Manager, GHY’s Canadian Trade Services

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