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Memorandum D11-6-4
Legislative Authorities and Supporting Documentation Requirements for Forms B 2, Canada Customs - Adjustment Request
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Full Document: PDF (109 Kb) [help with PDF files]
Last modified: 1995-06-06
Summary
This memorandum is a consolidation of the legislative provisions contained in the Customs Act, Excise Tax Act, Customs Tariff, Special Import Measures Act and the Financial Administration Act under which an importer/owner or other person liable for payment of duties may request an amendment of an accounting record by filing Form B2, Canada Customs - Adjustment Request. Also outlined are the circumstances under which each provision applies, the information that should be indicated in the "Justification for Request" field on Form B 2, and the documentation required to support the completed request.
References
| Issuing office | Tariff Policy and Nomenclature Development Tariff Programs |
| Headquarters file | 4502-0, 4560-0 |
| Legislative references | Customs Act, sections 32, 57.2, 60, 63, 74, 76, 77, 84, 88, 89 and 92 Customs Tariff, sections 19, 77, 100, 101 and 103 Financial Administration Act, section 23 Excise Tax Act, sections 23, 27, 50, 212, 216 and 261 Special Import Measures Act, sections 3, 4, 8, 56 and 58 |
| Other references | D6-2-2, D8-5-1, D8-5-2, D11-4-2, D11-4-4, D11-4-5, D11-4-9, D11-4-14, D11-6-1, D11-8-1, D13-4-8, D14-1-3, D17-2-1 |
| Superseded memoranda D | D11-6-4, January 1, 1991 |
