Temporary electronic procedures for Canada Border Services Agency’s Trade Programs (COVID-19) – GTA Pilot
Customs Notice 20-37

Ottawa, 16 December, 2020

1. This notice provides information regarding temporary measures to be put in place by the Canada Border Services Agency (CBSA) in recognition of the administrative difficulties imposed by the COVID-19 pandemic. These measures include:

2. The World Health Organization (WHO) characterized a global outbreak of COVID-19 on March 11th, 2020.

3. The CBSA recognizes that the impact of this pandemic may result in difficulties mailing or delivering in-person documents to a CBSA regional office.

4. In light of the COVID-19 pandemic, the CBSA will, on a temporary basis only, adopt electronic procedures as outlined below to accommodate this need. At this time, the procedures will be piloted in the Greater Toronto Area (GTA) only and will be re-evaluated in the coming weeks. For Duties Relief Program Applications and Drawback Claims, companies in regions other than the GTA should continue to file using existing processes (i.e. mail-in); they are not to file using the procedures outlined below.

For Single and Blanket B2 Adjustments and Voluntary Disclosure Requests, this applies to claims that would normally be physically submitted by mail to one of the CBSA GTA offices.

Electronic submission of duties relief program applications, drawback claims, single and blanket B2 adjustments and voluntary disclosure requests

5. The following temporary measures will be implemented on December 16th, 2020, by the CBSA, to allow for the electronic submission of Duties Relief Program (DRP) applications, Drawback claims, Form B2 Adjustment requests, Blanket B2 Adjustment requests and requests for Voluntary Disclosure.

6. Those eligible to use the pilot process are strongly encouraged to submit their applications and claims electronically, as mail service disruptions and a reduction in physical presence at CBSA offices may cause delays in the receipt and processing of documents sent by mail or courier.

General requirements for electronic submissions

7. Due to the unprotected nature of the internet, the CBSA advises that the Agreement to Receive and Submit Information to the Canada Border Services Agency (CBSA) by E-mail (Appendix A) be signed, scanned and submitted to the CBSA, prior to the DRP applications, Drawback claims, B2, Blanket B2 and Voluntary Disclosure electronic application submissions. Requests/applications will not be processed without the completed and signed Agreement.

8. As part of these temporary measures, the CBSA will accept electronic signatures that meet the standards outlined in Government of Canada Guidance on Using Electronic Signatures, in recognition that it may not be possible to obtain a “wet ink” signature at this time.

9. Although the CBSA will be temporarily allowing for the electronic submission of documents, the requirement remains to keep a hard copy of all electronically submitted documents and associated supporting documentation, as per section 42(2) (a), subsections 43(1) and (2), section 40 of the Customs Act and section 2 of the Imported Goods Records Regulations. These records must be made available to the CBSA upon request.

10. Electronic submissions are to be sent to the CBSA at the email addresses outlined below, in accordance with the instructions relating to the specific program areas. Up to 10 megabytes of data will be permitted per email. Multiples emails for the same file are permitted.

11. These temporary measures will be in effect until further notice and will be re-evaluated by the CBSA at a later date.

Instructions for the electronic submission of drawback claims (K32 and any applicable K32A or K32B waivers), and DRP applications (K90)

12. This section applies to the submission of Drawback claims (K32 and any applicable K32A or K32B waivers) and DRP applications (K90) that are normally submitted in hardcopy to one of the four CBSA regional offices. Supplementary information may be requested by a Senior Officer Trade Compliance (SOTC).

13. Effective December 16th, 2020, the CBSA will accept the following forms via email:

*Please note that all of the above mentioned documents can be found on the CBSA website.

14. A waiver is required from all other eligible claimants waiving their rights to claim a drawback. A claim will not be accepted if waivers are required but not included.

15. Electronic DRP applications and Drawback claim(s) submissions are to be sent to the following regional email address:


At this time Drawback claims and DRP applications are only being accepted via electronic submission for companies in the GTA Region. Regarding Duty Drawback claims and DRP applications for all other regions, please direct your submissions via mail or courier to the appropriate office for your region.

Prior to the electronic submission of DRP applications and Drawback claim(s), importers/brokers are to submit their Agreement to Receive and Submit Information to the Canada Border Services Agency (CBSA) by email (Appendix A) to the address above.

Naming conventions

16. The subject line of the initial DRP application or Drawback claim submission email should read as follows:

Subject Line: K32-Name of Company-Date YYYY/MM/DD
Subject Line: K90-Name of Company-Date YYYY/MM/DD

17. When submitting supplementary information at the request of the CBSA regional office, clients will be assigned a reference number by the CBSA. Please use “Sup” in the subject line followed by the designated letter for the particular region, (e.g. the GTA region identifies with the letter T) and then the reference #. Please see the examples below:

Subject Line: K32-Name of Company-Date YYYY/MM/DD-Sup T#
Subject Line: K90-Name of Company-Date YYYY/MM/DD-Sup T#


18. Hard copies and/or any supporting documentation associated to the submission must be made available upon request by the CBSA, including access to specific company books and records. Apart from this electronic submission process, all submissions are subject to existing review and verification processes.

19. Supplementary documentation that may be requested by the CBSA includes, but is not limited to:

20. Additional information for DRP applications and drawback claims:

Instructions for the electronic submission of form B2 adjustment request

21. This section applies to the electronic submission of Form B2, Canada Customs Adjustment Request, normally physically submitted by mail to one of the CBSA GTA offices. As of , the CBSA will accept Form B2 and all requisite supporting documentation via email for adjustment requests to Form B3s.

22. Prior to the electronic submission of Form B2, importers/brokers are to submit their Agreement to Receive and Submit Information to the Canada Border Services Agency (CBSA) by email (Appendix A) to the following address:


23. The CBSA will only accept one B2 submission per email.

24. For encrypted emails, a second email is to be immediately sent by the client containing the password for the CBSA to decrypt the submitted documents.

25. Submissions of Form B2 are to be sent to one of the following regional email addresses, dependant upon where the goods were released.

26. The regional email addresses for the submission of B2s are as follows:

cbsa.trade_b2_scarb-dolec_b2_scarb.asfc@cbsa-asfc.gc.ca for goods released in the Prairie region

cbsa.trade_b2_windsor-dolec_b2_windsor.asfc@cbsa-asfc.gc.ca for goods released in the Southern Ontario region

cbsa.trade_b2_hamilton-dolec_b2_hamilton.asfc@cbsa-asfc.gc.ca for goods released in the Greater Toronto Area (GTA) and Pacific Region

Naming conventions

27. Nomenclature for the email B2 subject line is as follows:

For those with their own adjustment numbers: B2# 12345-789XXXXX-YYYY/MM/DD

For importers without their own adjustment numbers: B2-Importer name-YYYY/MM/DD

When submitting multiple B2s for the same importer regarding the same issue, please add X of X within the subject line of the email, as well as the importer name. For example: B2#12345-6789XXXXX 1 of 10- Importer name-YYYY/MM/DD

28. One PDF document of supporting documentation should be included in the email and be named with the same nomenclature as above. If supporting documentation is not included, the request will be rejected.

Additional information

29. The date the email is received by the CBSA will constitute the filing date for time limits provided all requisite supporting documentation is provided at that time. The importer or their authorized agent will receive an automated message indicating that the B2 has been received. The B2 and all supporting documentation must be legible, if not, the request will be rejected.

30. All electronic communication will be sent to the entity who provided the email submission to the CBSA. If an agent makes a submission on behalf of an importer, it will be that agent’s responsibility to ensure that all communication and documentation is provided to their client (the importer).

31. For further information on the requirements surrounding the submission of Form B2, please refer to Memorandum D17-2-1, The Coding, Submission and Processing of Form B2 Adjustment Request.

Instructions for the electronic submission of blanket B2 adjustment requests and voluntary disclosure authorization (VDP)

32. Requests for authorization to submit a Blanket B2 adjustment and a VDP may be submitted via email to the following address, dependent upon the location where the importer’s books and records are kept:

Greater Toronto Area:


33. Once a Blanket B2 authorization or a VDP request has been received via email, all further communication, including letters of authorization, will be issued by email.

34. For importers who choose to submit payment with their Blanket B2s, payments may be made electronically in accordance with the procedures outlined in paragraphs 22 to 28 of Memorandum D17-5-1, Payment of Duties and Taxes on Imported Commercial Goods.

Naming conventions

35. Nomenclature for the email Blanket B2 Authorization request subject line is as follows:

Blanket Request-Company name-YYYY/MM/DD

Nomenclature for the email VDP request subject line is as follows:

VDP request-Requestor Name-YYYY/MM/DD

36. For further information on Blanket B2 Adjustment requests, please refer to Memorandum D17-2-4, Preparation and Presentation of Blanket B2 Adjustment Requests.

37. For further information on the Voluntary Disclosure program, please refer to Memorandum D11-6-4, Relief of Interest and/or Penalties Including Voluntary Disclosure

38. For more information, call the CBSA Border Information Service (BIS):

Calls within Canada (toll free): 1-800-461-9999
Calls outside Canada (long distance charges apply): 1-204-983-3500 or 1-506-636-5064
Tele-typewriter: 1-866-335-3237
Email: contact@cbsa-asfc.gc.ca

Contact Us at the CBSA website may also be accessed for information.

Appendix A

Agreement to receive and submit information to the Canada Border Services Agency (CBSA) by e-mail

Due to the unprotected nature of the Internet, all documents from the CBSA will be encrypted and password protected. You must have WinZip version 9 or above to decrypt and view all documents that will be sent to you electronically. You are responsible to inform CBSA if your phone number and/or email address changes.

A password to decrypt and view documents will be communicated to you via email or telephone. Upon receipt of any encrypted document, you must, within 3 business days of receipt of the document, confirm receipt of your document and that there are no technical issues to open the document.

Due to system restrictions, CBSA cannot receive ‘Zipped’ files from clients. If you wish, you can password protect documents you submit and, if you choose do so, you must notify the CBSA of the password by separate email; however, this is at your discretion and is not a CBSA requirement. CBSA can only receive attachments in formats such as Word, Excel, PowerPoint, Access, PDF and JPEG up to 10mb per email.


I have read and agree to the terms and conditions and elect to receive and submit electronic communication. By providing an email address, I am registering for email communication and any correspondence sent by email will be presumed to have been received on the date that email was sent. This does not preclude my ability to submit or receive paper documents, if I so choose.

I choose to communicate by {Non-Encrypted / Encrypted}**Please indicate your choice** email with the CBSA during the submission of my (Drawback, Duties Relief Program application, B2, Blanket B2, Voluntary Disclosure) documentation. This does include the sending and the reception of documents as well as any other correspondence required during this process. I authorize the communication by email for all exchanges and I accept all the inherent risks. I hereby relieve the CBSA from any responsibility, present and future, in relation to the protection of the information exchanged by email. I have read and I accept the conditions of this agreement.



Business Name:

Business Number (BN):

BN Phone Number:

Name of the product being the object of the submission:

Name of the applicant / authorized agent:


Telephone number:


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