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1. Preparing to import
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2. Classifying your goods
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3. Determining duties and taxes
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4. Shipping and reporting your goods
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5. Getting your goods released-CBSA
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6. After your goods are released
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CARM
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Additional information
Adjusting errors in the accounting information
If you make an error in the accounting information, and the CBSA has not already made the corrections, you are required to correct the information within 90 days after you discover the error where the change is revenue neutral or you owe money. If a change in the accounting information results in a refund of duties or taxes paid to us, an application for a refund can be filed in most cases up to four years from the date the goods were accounted for.
When the self-adjustment results in additional duties owing, you must pay this amount and the applicable interest. For self-adjustments which reduce the amount of duties payable, we will refund the customs duties and the applicable goods and services tax credit or a rebate will be made.
Self-adjustments must be submitted on Form B2, Canada Customs – Adjustment Request.
For more information on the coding and processing of adjustment request forms, refer to Memorandum D17-2-1, The Coding, Submission and Processing of Form B2 Canada Customs Adjustment Request.
For more information on self-adjustment, refer to Memorandum D11-6-6, “Reason to Believe” and Self-Adjustments to Declarations of Origin, Tariff Classification, and Value for Duty and Memorandum D6-2-3, Refund of Duties.