Upon completion of a properly coded Form B2 and provision of all necessary supporting documentation and payment/security (if applicable), the Form B2 must be submitted to the CBSA as outlined below.

Form B2 submissions should be sent to the following addresses, unless exceptions are specified in paragraphs 17-19:

For goods released in the Atlantic, Northern Ontario, and Quebec regions, submit to:

CBSA Trade Operations Division
C/O B2 Processing
400 Youville Square, 5th floor
Montréal, Quebec H2Y 2C2

For goods released in the Greater Toronto Area (GTA), Southern Ontario, and Pacific regions, submit to:

CBSA Trade Operations Division
C/O B2 Processing
55 Bay Street North, 6th floor
Hamilton, Ontario L8R 3P7

For goods released in the Prairie region, submit to:

CBSA Trade Operations Division
C/O B2 Processing
55 Town Centre Court, Suite 718
Scarborough, Ontario M1P 4X4

Forms B2 resulting from compliance verification (multi-program or single program) should be sent to the responsible officer.

All Forms B2 for re-determinations, further re-determinations, or President’s reviews under section 60 of the Act should be sent to a single address in Ottawa, regardless of the issuing CBSA office:

By mail or courier:

Recourse Directorate
Canada Border Services Agency
333 North River Rd, 11th floor Tower A
Ottawa ON
K1A 0L8

By facsimile to the attention of the Recourse Directorate, Trade Appeals and Litigation Division: 343-291-7239.

Requests to dispute provisional duty assessed under SIMA should be sent to:

Trade Compliance Division
Canada Border Services Agency
c/o Manager, Compliance Unit
222 Queen Street, 9th floor
Ottawa, Ontario K1A 0L8

Processing

Upon receipt, the CBSA will date-stamp all copies of the Form B2. This date-stamp acknowledges receipt of the document, but does not imply compliance with legislative time limits or acceptance of the form and attachments as complete.

Acceptance of payment by the CBSA does not indicate agreement with:

(a) the importer’s entitlement to a redetermination/re-appraisal;
(b) the presence of an amount owing;
(c) full payment of any amount owed; or
(d) payment of interest on any returned payment to the importer.

Requests will then be reviewed by the Trade Operations Division to ensure compliance with this memorandum and to verify program requirements have been met.

If the request is improperly completed, non-compliant with program requirements, or contains errors, it may be rejected. Rejection does not equate to a redetermination under section 59 of the Act and does not protect time limits.

Upon completion of the decision-making process and CBSA procedures, a DAS will be generated indicating the notice of decision, reason for decision, and total amount (if applicable) due or refundable.