Commercial Customs Refunds & B2 Adjustments

Did you overpay your customs duties at the time of entry? Importers frequently miss out on substantial capital because of minor clerical mistakes, misclassifications, or missing paperwork at the primary point of clearance.

Under the Canada Border Services Agency (CBSA) framework, you do not have to accept an overpayment. S.M. Hewitt (Sarnia) Limited works directly with commercial importers to review past entries, correct discrepancies, and file formal adjustment requests to recover your overpaid duties and taxes.

Common Reasons for Requesting a Customs Refund

A customs refund isn't about exporting goods; it's about correcting the data on items that entered the Canadian market. We regularly secure CBSA refunds for our clients under several core categories:

Missed Free Trade Agreements: If you cleared a shipment and paid standard duties but later secured a valid CUSMA/USMCA Certificate of Origin from your vendor, we can retroactively apply the agreement to claim a full refund.
Incorrect Tariff Classifications: If your goods were catalogued under an incorrect Harmonized System (HS) code with a higher duty rate, our Certified Customs Specialists (CCS) can file a re-determination to apply the correct, lower tariff.
Valuation Overstatements: If a vendor issued you a credit note, if the goods were short-shipped, or if the original customs invoice overvalued the cargo, we adjust the value for duty down to reflect the actual price paid.
Damaged or Deficient Goods: If your commercial cargo was damaged, deteriorated, or short-shipped before it was officially released by the CBSA, you are legally entitled to a proportional reduction in duties.

The CBSA B2 Adjustment Process

Recovering your overpaid funds requires navigating formal CBSA dispute channels, which are now seamlessly managed through the digital CARM Client Portal environment.

1. Historical Line-by-Line Audit

Our expert raters review your commercial customs records (such as past accounting declarations) to identify discrepancies, unapplied trade incentives, and hidden billing inaccuracies.

2. Form B2 Adjustment Assembly

We build a formal B2 Adjustment Request package. This includes recalculating the proper duty rates, compiling mandatory supporting documentation (like vendor credit memos or revised certificates of origin), and mapping the clean audit trail.

3. Direct Submission & Dispute Tracking

We submit the adjustment package directly to the regional CBSA authority on your behalf. Our team actively monitors the progress of your dispute, handling all intermediate crown requests until your refund is approved and issued.

Don't Wait: Review Your Past Post-Entry Timelines

Critical Compliance Buffer: For most standard valuation errors, classification corrections, or end-use diversions, the CBSA allows a retroactive window of four years from the original date of accounting to file an adjustment. However, if you are applying a missed Free Trade Agreement (like CUSMA), the strict statutory limit is often cut down to one year.

If you suspect you have overpaid on previous shipments, acting quickly is vital to prevent your eligible capital from expiring.

Contact our family-owned team at our Sarnia office near the Bluewater Bridge today. Call (519) 332-4411 or request a quote online to review your customs files and secure your overpaid duty refunds.

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