Adjustments to Commercial Accounting
Animation of a crane lifting shipping containers from a ship to a dock. Illustration of B3-3 Canada Customs Coding Form
Narration: All commercial goods imported into Canada declared to the CBSA and released into the Canadian economy must be accounted for.
The text "B3-3 Canada Customs Coding Form " appears on screen along with an illustration of a CBSA officer holding the B3-3 Form.
Narration: The B3-3 Canada Customs Coding form is the accounting document importers must provide to the CBSA. It contains the required information relating to the imported commercial goods and is used to assess all applicable duties and taxes.
Illustration of an importer looking at a B3-3 Form with a sad face
Narration: From time to time, there may be a need for an importer to adjust the information originally provided to the CBSA on their accounting document.
Illustration of the B3-3 Form. On the form, some checkboxes have checkmarks and others have "x ’s ". An illustration of a checkbox appears. An "x " is animated within it. The "x " then transforms into a checkmark. A bullet point reading "Amount owing to the importer " and a bullet point reading "Amount payable to the CBSA " appears on screen. The words "Owing " and "Payable " also appears on screen.
Narration: This could be due to a wide variety of reasons, and could result in a revenue neutral data correction, an amount owing to the importer or an amount payable to the CBSA. Any amounts owing or payable may include applicable interest.
The text "Canada maintains accurate trade data" appears on screen
Narration: Every correction is important to ensure that Canada maintains accurate trade data.
Illustration of hand holding the B2 Adjustment Request Form appears on screen along with the text "B2 Adjustment Request Form"
Narration: Amendments to an accounting document must be submitted to the CBSA on a B2 Adjustment Request Form.
Illustration of hand holding the B2 Form with the B3-3 Form on the side. Animation of text transferring from B3-3 Form to B2 Form.
Narration: You will need the information from your original accounting document to fill out the Adjustment Request.
Illustration of hand holding the B2 Form. The text "Include the information submitted in original form B3-3 " appears on screen. "As claimed " appears on screen
Narration: On the "As Accounted For" portion of the B2, include the information as submitted in your original Form B3-3. Just underneath that information, on the "As Claimed" portion of the B2, indicate the adjustments.
Animation of hourglass counting down. The text "4 years to submit an adjustment request " appears on screen.
Narration: You have up to four years after the goods have been accounted for to submit an adjustment request.
Animation of hourglass flipping upside down and only partially draining. The text "The sole exception: 1 year for requests to claim preferential tariff treatment under the NAFTA " appears on screen
Narration: The sole exception to this is a one year timeframe for requests to claim preferential tariff treatment under the North American Free Trade Agreement which would result in a refund of duties.
The text "Submitted requests " appears on screen along with an illustration of a hand holding a B2 Form. Animation of magnifying-glass hovering over the form. The text "have been completed in accordance with the requirements " appears on screen
Narration: Submitted requests will be reviewed by the CBSA to ensure they have been completed in accordance with the requirements and are either accepted or rejected. If the request is accepted, it is processed by the CBSA.
Illustration of B3-3 Form and B2 Form side-by-side. Animation of magnifying-glass hovering over the forms. Animation of a bar of light scanning the forms up and down.
Narration: Remember that the correctness of all B3-3 accounting documents and B2 adjustment requests may be verified and adjusted by the CBSA if necessary.
Illustration of an eye appears over the B3-3 Form and B2 Form. The text "If the CBSA discovers an error that the importer had knowledge of and failed to correct, penalties may be applicable " appears on screen
Narration: If during that verification, the CBSA discovers an error that the importer had knowledge of, and failed to correct, penalties may be applicable.
The text "Border Information Service: 1-800-461-9999 " appears on screen along with an illustration of a person dialling a number on a telephone.
Narration: For further assistance on import declaration adjustments, you may call the Border Information Service at 1-800-461-9999.
The URL "www.cbsa-asfc.gc.ca/import/guide-eng.html" appears on screen.
Narration: For detailed information, please go to our website.
A Crown copyright message appears
Visual: The Canada Wordmark
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