B2 Coding
B2 CODING INSTRUCTIONS
*Note: These instructions have been simplified. Refer to D17-2-1 for the official coding instructions.
Field 1: Importer Name and Address / Business Number
- Indicate the full name and address of the importer (including postal code)
- If the B2 has 2 or more pages, only complete on the first page
- Must be the same as the original B3 accounting document
Field 2: Transaction Number
- Each B2 is given a unique transaction number. i.e. This is not the transaction number of the original B3 accounting document (see Field 6)
- For Fleming CBS LAWS1 Adjustments/Duty Relief, we are leaving this field BLANK.
Standard process:
- Complete on every B2 page
- Complete on the first page of all supporting documentation provided
Field 3: GST Registration Number
- Complete if the importer has a GST registration number
- If the B2 has 2 or more pages, only complete on the first page
- Not used in LAWS1 Adjustments/Duty Relief
Field 4: Page
- Number your B2 pages (just like you would with a CCI)
- Complete on each page of the B2
Field 5: Office Number
- Identify the Customs office code where the goods were released (i.e. the office number from the original B3)
- If the B2 has 2 or more pages, only complete on the first page
- For blanket requests, indicate “VAR” (aka various); each individual office number should be provided in the worksheets attached to the request
Field 6: Original Transaction Number
- Enter the transaction number from the original B3 accounting document.
- If the B2 has 2 or more pages, only complete on the first page
- For blanket requests, indicate “VAR” (aka various); each individual transaction number should be provided in the worksheets attached to the request
Field 7: Date
- Indicate the accounting date of the B3 as per the ARL (For LAWS1, use the date in the declaration box on the B3)
- For blanket requests, indicate “VAR” (aka various); each individual date should be provided in the worksheets attached to the request
- Format: YY MM DD (year, month, day)
Field 8: Date Received
- CBSA use only
Field 9: Subheader Number
- If there is no sub-header information changing, simply enter the subheader number here, while leaving fields 12-16 blank.
- If information needs to be changed on the original B3 subheader, complete with the corresponding subheader number where the change is required, and enter only the applicable fields changing for fields 12-16.
- i.e. The origin identified on subheader 2 of the original B3 was incorrect; the change of origin applies to all products on the subheader… simply indicate ‘2’ since a change needs to occur to the entire subheader, and in field 12 enter the new origin.
- If no subheader existed on the original B3 compared to what is now needed complete with ‘NS’ to indicate ‘New Subheader’.
- i.e. A CUSMA certificate becomes available for one product out of multiple which were originally accounted for under MFN; ‘NS’ will create a new subheader for the CUSMA product since one did not previously exist (and fill all of fields 12-16). The remainder will stay on their previous MFN subheader.
- If a line was erroneously entered onto the wrong subheader, indicate the subheader number to which the line is moving to.
- i.e. There were 2 subheaders on the original B3 – one for TT2, one for TT10. A line was mistakenly placed under TT2 which should have been TT10. Indicate the subheader number for the appropriate subheader where the product should be.
Field 10: Mail To
- For LAWS1 Adjustment/Duty Relief, leave blank.
Standard process:
- Only complete if different than Field 1
- If different than Field 1, enter the full name, address and post code of whom the DAS (and refund) should be mailed to
- If different than the original importer or a licensed broker, an agency letter must be provided to provide authorization.
Field 11: Security Number
- For LAWS1 Adjustments/Duty Relief, leave blank.
Standard process:
- Enter applicable bond number or K21 receipt (cash/cheque), if applicable
- Only complete if a security bond is posted for a disputed amount
Field 12: Country of Origin
- Only complete if:
- a new subheader is being requested, or
- the country of origin is being changed from the original B3
Field 13: Place of Export
- Only complete if:
- a new subheader is being requested, or
- the country of export is being changed from the original B3
Field 14: Tariff Treatment
- Only complete if:
- a new subheader is being requested, or
- the tariff treatment is being changed from the original B3
Field 15: Direct Shipment Date
- Only complete if:
- a new subheader is being requested, or
- the direct shipment date is being changed from the original B3
- Format: MM DD (month, day)
Field 16: Currency Code
- Only complete if:
- a new subheader is being requested, or
- the currency code is being changed from the original B3
Field 17: Time Limit
- For LAWS1 Adjusments/Duty Relief, leave blank.
Standard process:
- Only complete if:
- a new subheader is being requested, or
- the time limit is being changed from the original B3
Field 18 – 36: As Accounted For
- Fill this section the same as it was completed on the original B3 – including any error that may be a part of the request to change
Field 18 – 36: As Claimed
Fill this section according to the following directions…
Field 18: Line
- If changing a field for the entire line, enter the same line number
- i.e. An error occurred in line 3. Enter ‘3’
- If changing only a portion of the line, the portion remaining the same will be assigned the same number as it originally received. The portion of the line changing will be shown as the line number followed by “/SL” to indicate ‘Split Line’
- i.e. Consider an end-use code that was applied to the entire line, however only should have been used for half of it. This will be split into two lines – one to show the portion that remains the same (identified with the same line number as the original line – e.g. ‘3’), the second portion reflects the portion that changes (identified by the same line number followed by /SL – e.g. ‘3/SL’)
- For blanket requests, leave blank; provide details on an attached worksheet
Field 19: Description
- Complete on each line
- Must be accurate
Field 20: Special Authority
- Complete when applicable
Field 21: Classification Number
- Complete with the appropriate HS number according to the Customs Tariff.
Field 22: Tariff Code
- Complete when applicable (end-use codes)
Field 23: Quantity
- Complete where required as per the Customs Tariff. If no UOM, leave blank.
- For blanket requests, show on attached worksheet
Field 24: Unit of Measure
- Complete as required by the Customs Tariff. If no UOM, leave blank.
Field 25: Value for Duty Code
- Complete with the appropriate 2-digit VFD code
- The first digit represents the relationship between importer/vendor
- The second digit represents the valuation method used
Field 26: SIMA Code
- Complete when applicable
- Not used in LAWS1 Adjustments/Duty Relief
Field 27: Customs Duty Rate
- Complete when a duty rate is applicable, as per the Customs Tariff.
- Do not write “FREE”, put a 0 if the tariff says Free.
Field 28: Excise Tax Rate
- Complete when applicable
- Not used in LAWS1 Adjustments/Duty Relief
Field 29: GST Rate
- Complete with 5.0 or a valid GST exemption code
Field 30: Value for Currency Conversion
- Enter the amount from the invoice for the commodity
- For blanket requests, leave blank and show values on the attached worksheet
Field 31: Value for Duty
- Field 30 multiplied by the exchange rate
- Round to the nearest cent
- For blanket requests, leave blank and show values on the attached worksheet
Field 32: Customs Duties
- Field 31 multiplied by the duty rate in Field 27
- Round to the nearest cent
- For blanket requests, leave blank and show values on the attached worksheet
Field 33: SIMA Assessment
- Complete when applicable
- Not used in LAWS1 Adjustments/Duty Relief
Field 34: Excise Tax
- Complete with the total value of excise tax where applicable
- Not used in LAWS1 Adjustments/Duty Relief
Field 35: Value for Tax
- Field 31 plus Field 32 (+ Field 33 + Field 34, where applicable)
- Round to the nearest cent
Field 36: GST
- Calculate the amount of GST
- If Field 29 was 5.0, multiply Field 35 by 5%
- If Field 29 was a valid GST exemption code, enter 0
Field 37: Docs Attached
- Check the box when there are supporting documents attached
- LAWS1 special instructions: Mandatory when a Refund is submitted
- Only complete on the last page
Field 38: Customs Duties
- To determine the value of Customs Duties owing or refunded:
- Add all Field 32s from ‘As Accounted For’, then
- Deduct all Field 32s from ‘As Claimed’
- If the value is negative, show a negative sign with the value – or place in (brackets)
- If the value is positive, write the value
- If the value is zero, write 0.
- Only complete on the last page
Field 39: SIMA Assessment
- Not used in LAWS1 Adjustments/Duty Relief
Field 40: Excise Tax
- Not used in LAWS1 Adjustments/Duty Relief
Field 41: Sub Total
- Field 38 + Field 39 + Field 40
- Only complete on the last page
Field 42: GST
- To determine the value of GST…
- Add all Field 36s from ‘As Accounted For’, then
- Deduct all Field 36s from ‘As Claimed’
- If the value is negative, show a negative sign with the value – or place in (brackets)
- If the value is positive or zero, write 0
- Only complete on the last page
Field 43: Interest
- Not used in LAWS1 Adjustments/Duty Relief
Field 44: Amount Due Receiver General for Canada
- If Field 41 + Field 42 is negative, enter the sum here
- This indicates a Correction – money owing to CBSA
- Only complete on the last page
Field 45: Amount Due Claimant
- If Field 41 + Field 42 is positive, enter the sum here
- This indicates a Refund – money owing the Importer (claimant)
- Only complete on the last page
Justification for Request
- Only complete on the last page
- Justification for Request:
- The first blank should indicate: Correction, Refund, or Non-Revenue Correction
- The second blank should indicate the appropriate Legislative Authority
- Explanation:
- The explanation should be concise yet fully explain how the error occurred, as well as what documentation has been attached to support the B2 request
- Format: ‘A request for [refund/correction/non-revenue correction] where [explain what happened]. Attached is [state what is attached] to support this claim showing [what data does CBSA need as proof upon that document?].
- Declaration:
- Name of the person sending the request (first AND last names)
- Name of the business this individual works for
- Date that the B2 is completed (Note: *NOT the B3 date)
- Sign it – zero marks if not signed
- Full telephone number including area code
*Note: These instructions have been simplified. Refer to D17-2-1 for the official coding instructions.
Field 1: Importer Name and Address / Business Number
- Indicate the full name and address of the importer (including postal code)
- If the B2 has 2 or more pages, only complete on the first page
- Must be the same as the original B3 accounting document
Field 2: Transaction Number
- Each B2 is given a unique transaction number. i.e. This is not the transaction number of the original B3 accounting document (see Field 6)
- For Fleming CBS LAWS1 Adjustments/Duty Relief, we are leaving this field BLANK.
Standard process:
- Complete on every B2 page
- Complete on the first page of all supporting documentation provided
Field 3: GST Registration Number
- Complete if the importer has a GST registration number
- If the B2 has 2 or more pages, only complete on the first page
- Not used in LAWS1 Adjustments/Duty Relief
Field 4: Page
- Number your B2 pages (just like you would with a CCI)
- Complete on each page of the B2
Field 5: Office Number
- Identify the Customs office code where the goods were released (i.e. the office number from the original B3)
- If the B2 has 2 or more pages, only complete on the first page
- For blanket requests, indicate “VAR” (aka various); each individual office number should be provided in the worksheets attached to the request
Field 6: Original Transaction Number
- Enter the transaction number from the original B3 accounting document.
- If the B2 has 2 or more pages, only complete on the first page
- For blanket requests, indicate “VAR” (aka various); each individual transaction number should be provided in the worksheets attached to the request
Field 7: Date
- Indicate the accounting date of the B3 as per the ARL (For LAWS1, use the date in the declaration box on the B3)
- For blanket requests, indicate “VAR” (aka various); each individual date should be provided in the worksheets attached to the request
- Format: YY MM DD (year, month, day)
Field 8: Date Received
- CBSA use only
Field 9: Subheader Number
- If there is no sub-header information changing, simply enter the subheader number here, while leaving fields 12-16 blank.
- If information needs to be changed on the original B3 subheader, complete with the corresponding subheader number where the change is required, and enter only the applicable fields changing for fields 12-16.
- i.e. The origin identified on subheader 2 of the original B3 was incorrect; the change of origin applies to all products on the subheader… simply indicate ‘2’ since a change needs to occur to the entire subheader, and in field 12 enter the new origin.
- If no subheader existed on the original B3 compared to what is now needed complete with ‘NS’ to indicate ‘New Subheader’.
- i.e. A CUSMA certificate becomes available for one product out of multiple which were originally accounted for under MFN; ‘NS’ will create a new subheader for the CUSMA product since one did not previously exist (and fill all of fields 12-16). The remainder will stay on their previous MFN subheader.
- If a line was erroneously entered onto the wrong subheader, indicate the subheader number to which the line is moving to.
- i.e. There were 2 subheaders on the original B3 – one for TT2, one for TT10. A line was mistakenly placed under TT2 which should have been TT10. Indicate the subheader number for the appropriate subheader where the product should be.
Field 10: Mail To
- For LAWS1 Adjustment/Duty Relief, leave blank.
Standard process:
- Only complete if different than Field 1
- If different than Field 1, enter the full name, address and post code of whom the DAS (and refund) should be mailed to
- If different than the original importer or a licensed broker, an agency letter must be provided to provide authorization.
Field 11: Security Number
- For LAWS1 Adjustments/Duty Relief, leave blank.
Standard process:
- Enter applicable bond number or K21 receipt (cash/cheque), if applicable
- Only complete if a security bond is posted for a disputed amount
Field 12: Country of Origin
- Only complete if:
- a new subheader is being requested, or
- the country of origin is being changed from the original B3
Field 13: Place of Export
- Only complete if:
- a new subheader is being requested, or
- the country of export is being changed from the original B3
Field 14: Tariff Treatment
- Only complete if:
- a new subheader is being requested, or
- the tariff treatment is being changed from the original B3
Field 15: Direct Shipment Date
- Only complete if:
- a new subheader is being requested, or
- the direct shipment date is being changed from the original B3
- Format: MM DD (month, day)
Field 16: Currency Code
- Only complete if:
- a new subheader is being requested, or
- the currency code is being changed from the original B3
Field 17: Time Limit
- For LAWS1 Adjusments/Duty Relief, leave blank.
Standard process:
- Only complete if:
- a new subheader is being requested, or
- the time limit is being changed from the original B3
Field 18 – 36: As Accounted For
- Fill this section the same as it was completed on the original B3 – including any error that may be a part of the request to change
Field 18 – 36: As Claimed
Fill this section according to the following directions…
Field 18: Line
- If changing a field for the entire line, enter the same line number
- i.e. An error occurred in line 3. Enter ‘3’
- If changing only a portion of the line, the portion remaining the same will be assigned the same number as it originally received. The portion of the line changing will be shown as the line number followed by “/SL” to indicate ‘Split Line’
- i.e. Consider an end-use code that was applied to the entire line, however only should have been used for half of it. This will be split into two lines – one to show the portion that remains the same (identified with the same line number as the original line – e.g. ‘3’), the second portion reflects the portion that changes (identified by the same line number followed by /SL – e.g. ‘3/SL’)
- For blanket requests, leave blank; provide details on an attached worksheet
Field 19: Description
- Complete on each line
- Must be accurate
Field 20: Special Authority
- Complete when applicable
Field 21: Classification Number
- Complete with the appropriate HS number according to the Customs Tariff.
Field 22: Tariff Code
- Complete when applicable (end-use codes)
Field 23: Quantity
- Complete where required as per the Customs Tariff. If no UOM, leave blank.
- For blanket requests, show on attached worksheet
Field 24: Unit of Measure
- Complete as required by the Customs Tariff. If no UOM, leave blank.
Field 25: Value for Duty Code
- Complete with the appropriate 2-digit VFD code
- The first digit represents the relationship between importer/vendor
- The second digit represents the valuation method used
Field 26: SIMA Code
- Complete when applicable
- Not used in LAWS1 Adjustments/Duty Relief
Field 27: Customs Duty Rate
- Complete when a duty rate is applicable, as per the Customs Tariff.
- Do not write “FREE”, put a 0 if the tariff says Free.
Field 28: Excise Tax Rate
- Complete when applicable
- Not used in LAWS1 Adjustments/Duty Relief
Field 29: GST Rate
- Complete with 5.0 or a valid GST exemption code
Field 30: Value for Currency Conversion
- Enter the amount from the invoice for the commodity
- For blanket requests, leave blank and show values on the attached worksheet
Field 31: Value for Duty
- Field 30 multiplied by the exchange rate
- Round to the nearest cent
- For blanket requests, leave blank and show values on the attached worksheet
Field 32: Customs Duties
- Field 31 multiplied by the duty rate in Field 27
- Round to the nearest cent
- For blanket requests, leave blank and show values on the attached worksheet
Field 33: SIMA Assessment
- Complete when applicable
- Not used in LAWS1 Adjustments/Duty Relief
Field 34: Excise Tax
- Complete with the total value of excise tax where applicable
- Not used in LAWS1 Adjustments/Duty Relief
Field 35: Value for Tax
- Field 31 plus Field 32 (+ Field 33 + Field 34, where applicable)
- Round to the nearest cent
Field 36: GST
- Calculate the amount of GST
- If Field 29 was 5.0, multiply Field 35 by 5%
- If Field 29 was a valid GST exemption code, enter 0
Field 37: Docs Attached
- Check the box when there are supporting documents attached
- LAWS1 special instructions: Mandatory when a Refund is submitted
- Only complete on the last page
Field 38: Customs Duties
- To determine the value of Customs Duties owing or refunded:
- Add all Field 32s from ‘As Accounted For’, then
- Deduct all Field 32s from ‘As Claimed’
- If the value is negative, show a negative sign with the value – or place in (brackets)
- If the value is positive, write the value
- If the value is zero, write 0.
- Only complete on the last page
Field 39: SIMA Assessment
- Not used in LAWS1 Adjustments/Duty Relief
Field 40: Excise Tax
- Not used in LAWS1 Adjustments/Duty Relief
Field 41: Sub Total
- Field 38 + Field 39 + Field 40
- Only complete on the last page
Field 42: GST
- To determine the value of GST…
- Add all Field 36s from ‘As Accounted For’, then
- Deduct all Field 36s from ‘As Claimed’
- If the value is negative, show a negative sign with the value – or place in (brackets)
- If the value is positive or zero, write 0
- Only complete on the last page
Field 43: Interest
- Not used in LAWS1 Adjustments/Duty Relief
Field 44: Amount Due Receiver General for Canada
- If Field 41 + Field 42 is negative, enter the sum here
- This indicates a Correction – money owing to CBSA
- Only complete on the last page
Field 45: Amount Due Claimant
- If Field 41 + Field 42 is positive, enter the sum here
- This indicates a Refund – money owing the Importer (claimant)
- Only complete on the last page
Justification for Request
- Only complete on the last page
- Justification for Request:
- The first blank should indicate: Correction, Refund, or Non-Revenue Correction
- The second blank should indicate the appropriate Legislative Authority
- Explanation:
- The explanation should be concise yet fully explain how the error occurred, as well as what documentation has been attached to support the B2 request
- Format: ‘A request for [refund/correction/non-revenue correction] where [explain what happened]. Attached is [state what is attached] to support this claim showing [what data does CBSA need as proof upon that document?].
- Declaration:
- Name of the person sending the request (first AND last names)
- Name of the business this individual works for
- Date that the B2 is completed (Note: *NOT the B3 date)
- Sign it – zero marks if not signed
- Full telephone number including area code