When importing into Canada, one reality catches many businesses off guard: even after goods clear the border, mistakes can still surface. Incorrect HS codes, missing origin information, valuation errors, or courier misfilings are extremely common, and under CBSA rules, these issues must be corrected formally.

That’s where the B2 Adjustment Request comes in.

In today’s high-enforcement environment, B2s aren’t optional paperwork; they’re a critical part of maintaining compliance and avoiding costly penalties. And with Canada–U.S. trade more documentation-heavy than ever, understanding how (and when) to file B2 adjustments can save your business from unexpected duty bills, audits, and delays.

This guide breaks down everything Canadian importers need to know.

Why Post-Import Corrections Matter More in 2025

CBSA has significantly tightened its oversight of import declarations. That means errors that may have slipped through unnoticed a few years ago are now flagged quickly, sometimes automatically.

Common triggers for post-entry corrections include:

  • HS code inconsistencies
  • Incorrect valuation
  • Missing country-of-origin details
  • Misapplied duty relief
  • Incomplete commercial invoices
  • Courier entry errors
  • Wrong tariff treatment
  • Missing PGA (CFIA, NRCan, Health Canada) data

In many cases, documentation accuracy itself is the underlying issue. Canadian importers increasingly rely on U.S.-ready invoice structures to meet cross-border standards, a topic covered in detail in our resource What to Include in a U.S.-Ready Commercial Invoice.

No matter the cause, once an importer identifies an error, the law is clear: you must correct it.

What Exactly Is a B2 Adjustment?

A B2 Adjustment Request is the official process Canadian importers use to correct CBSA declarations after importation.

It applies to corrections involving:

  • Tariff classification
  • Valuation updates (incorrect invoice value, missing charges, discounts not supported)
  • Origin errors or incorrect preferential tariff claims
  • Duty or tax miscalculations
  • Unit of measure or quantity mistakes
  • Returned goods relief issues

The B2 is used both for re-determinations (you owe additional duties/taxes) and refund claims (CBSA may owe you). For example, if your business ships goods back to Canada from the U.S., learning to avoid double duty, as explained in Avoiding Double Duty: Canadian Importers & Returned Goods, can prevent unnecessary B2 filings and get refunds processed faster.

When You Must File a B2 Adjustment

Some corrections are optional, but many are legally mandatory.

You must file a B2 if:

1. Your HS Code Was Incorrect

One of the most common errors—often the result of vague descriptions or outdated codes.
This is especially common when importers rely on supplier-generated invoices instead of standardized templates.

2. Your Valuation Was Misstated

Examples:

  • Not including assists, tooling, or royalties
  • Incorrect transaction value
  • Declaring discounts that don’t match documentation
  • Freight or insurance is missing from the dutiable value

3. Your Country of Origin Was Wrong

Maybe the supplier mislabeled, or perhaps a USMCA claim was filed incorrectly.

4. A Courier Made a Mistake in the Entry

Carriers rushing low-value shipments often file incorrect tariff treatments or values.

5. Information Was Missing for PGA-regulated goods

CFIA, NRCan, Health Canada, and other agencies all trigger reviews when data is incomplete.

6. You Claimed the Wrong Duty Relief

Returned goods, remission programs, and drawback filings all require accurate documentation.

If you don’t correct these issues on time, CBSA can issue penalties during an audit, a situation Canadian businesses increasingly face, as discussed in How Canadian Businesses Can Prepare for Stricter U.S. Customs Audits.

What Happens If You Don’t File a Correction?

Failing to file a B2 when required can lead to:

  • Administrative Monetary Penalties (AMPs)
  • Increased inspection rates
  • Retroactive duty/tax assessments
  • Long-term compliance flags
  • Supply chain delays
  • Loss of trusted trader benefits (if applicable)
  • Higher audit exposure

For importers moving volume or using consolidation models, as explored in How Canadian E-Commerce Brands Can Lower Costs by Consolidating Shipments into the U.S., even small errors can scale into costly compliance issues.

How to File a B2 Adjustment: A Clear Step-by-Step Guide

Here’s the process broken down into simple, actionable steps:

Step 1: Identify the Error

Start with your B3 import declarations. Look for discrepancies between:

  • Commercial invoice
  • Payment records
  • Tariff classification
  • Country of origin documents
  • Duties and tax calculations

If your internal workflows aren’t standardized yet, our Quick Start Guide to Stress-Free Importing can help you create systems to catch errors early.

Step 2: Gather Supporting Documents

Before filing a B2, CBSA expects documentation that proves the correction is legitimate.

Collect:

  • Original invoices
  • Corrected or updated invoices
  • Packing lists
  • Proof of payment
  • Certificates of origin
  • Supplier declarations
  • Any correspondence supporting changes
  • Original B3 entry summary

Step 3: Complete the B2 Adjustment Form

This is where many importers make mistakes.

Key tips:

  • Triple-check HS code changes
  • Ensure values match supporting documents
  • Explain the reason for correction clearly
  • Attach all supporting evidence
  • Stay consistent with the terminology used in tariff classification

Step 4: Submit the B2 Electronically (Preferred)

Most importers now file electronically, though CBSA also allows paper submission.

Expected processing times vary by region and complexity.

Step 5: Monitor CBSA Feedback

CBSA may request:

  • Additional documents
  • Clarification
  • Revised values
  • Evidence supporting the origin

Respond quickly; delays can restart processing timelines.

Step 6: Update Your Internal Documentation System

To avoid repeat corrections:

    • Standardize invoice fields
    • Maintain a controlled HS code database
    • Train staff on valuation rules
    • Implement pre-clearance reviews
  • Ensure suppliers follow consistent documentation formats

Proper commercial invoices prevent most B2 issues. Our U.S.-Ready Commercial Invoice Guide explains how to structure them to meet cross-border expectations.

Best Practices to Avoid Future Corrections

  • Use a standardized invoice template
  • Perform quarterly internal classification audits
  • Maintain supplier compliance checklists
  • Update HS codes annually
  • Train warehouse and export teams on invoice accuracy
  • Pre-clear documentation with your broker
  • Consolidate shipments to maintain control over paperwork

Many future errors originate from inconsistent supplier documentation. Reducing variables through consolidation models (as explained in the consolidation article linked earlier) gives importers better control.

Conclusion

B2 Adjustments aren’t just administrative tasks; they’re a critical part of building a compliant, audit-proof import operation. The faster you correct errors, the fewer penalties, delays, and surprises you’ll face.

Whether you import a few shipments a year or manage high-volume supply chains, accuracy and consistency win every time. The border is no longer forgiving; the importers who stay proactive and fix issues early gain a real advantage.

If you need help reviewing past entries or standardizing your documentation, Clearit Canada can guide you through compliant, accurate B2 corrections before CBSA flags a problem.

FAQs

1. How long do I have to file a B2 correction?

Corrections must be filed within 4 years of the original accounting date.

2. Do I need to file a B2 for every import error?

If it affects duties, taxes, origin, valuation, or classification, yes.

3. Can I get a refund through a B2?

Yes, B2s can be used for duty/tax refunds if the original declaration was overstated.

4. What if CBSA disagrees with my correction?

You can submit additional justification or pursue a dispute resolution process.

5. Do courier imports require B2 corrections?

Yes. Courier entries are still legally binding declarations.

6. How many years back can CBSA reassess?

CBSA can reassess as far back as four years in most cases, and longer if negligence is involved.

7. What documents should I keep for potential B2 audits?

Always retain invoices, proof of payment, classification notes, and certificates of origin for at least six years.