Upload a CBSA Form B3
Drop a Canadian CBSA Form B3 into the audit engine. Refund path is Form B2 with a four-year window under Customs Act §32.2.
Upload a CBSA Form B3
CBSA Form B3 is the Canadian Coding Form, the standard release-and-account entry for goods entering Canada. LandedFees parses B3 formats including the older B3-3 (line release) and the CARM-era digital declarations. Refunds and corrections file on Form B2 with a four-year window under Customs Act §32.2, the longest recovery window in North America.
CARM (CBSA Assessment and Revenue Management) rolled out to importers in 2024 and 2025, so both legacy paper B3 and CARM digital declarations appear in the wild. The parser handles both.
How to upload a CBSA B3
- Open the audit page.
- Drag the B3 PDF or CARM digital export into the dropzone.
- The parser reads header (transaction number, importer, exporter, port), and every B3 line: tariff classification (10 digits), tariff treatment, value for duty, quantity, unit of measure, GST rate, duty rate, GST payable, duty payable.
- Confirm the extracted tariff treatments. Canada uses treatment codes to signal FTA claims (CUSMA, CPTPP, CETA, and others). A missed CUSMA claim is one of the most common findings.
- Add sufficiency-of-origin references if the B3 does not carry them.
- Click Audit. The engine compares filed duty and GST against the Canadian Tariff.
Duty drawback under Customs Tariff Sections 89 and 113 is a separate lane with its own four-year window. The engine flags drawback opportunities where applicable.
What the parser reads
Header: transaction number, importer BN, cargo control number, port, mode of transport. Lines: line number, tariff classification (up to 10 digits, HS 8-digit for statistical), country of origin, country of export, tariff treatment code, currency code, value for duty, quantity, unit of measure, duty rate, GST rate, duty amount, GST amount.
Where the entry is a low-value shipment under CBSA's LVS threshold, the parser skips duty computation.
Refund path
Form B2 (Canada Customs Adjustment Request) is filed with the CBSA within four years of accounting. LandedFees generates the B2 payload with the reason code (origin, classification, value, tariff treatment) already filled in.
Softwood lumber, dairy, and steel/aluminum overlays get their own dedicated lanes because they carry AD/CVD or safeguard exposure. See the Canada softwood lumber CVD guide for a worked example.
Frequently asked questions
What is the Canadian amendment window
Four years from accounting under Customs Act §32.2. Longer for drawback claims (also four years from importation).
Do you handle CARM-era declarations
Yes. Both legacy B3 PDFs and CARM digital exports parse through the same engine. CARM's richer field set improves parse confidence.
How does the engine handle CUSMA claims
CUSMA (formerly NAFTA) claims are checked against the certification of origin. If the B3 does not carry the CUSMA treatment code but the origin field indicates a US or Mexican origin with sufficient product-specific rule compliance, a missed-preference finding surfaces.
What about Canadian excise or luxury tax
Excise and the Canadian Select Luxury Items Tax are applied as separate rows in CostLayer where the good is in scope.
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Reading audit findings and picking an amendment lane
Every audit finding routes to one of four US amendment lanes: PSC (300 days), 1520(d) reconciliation (1 year), 19 CFR 174 protest (180 days post-liquidation), or duty drawback (5 years). Here is how to choose.
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