2. A Form B2 must be accompanied by the payment of any amounts owing in the following circumstances:

• (a) where a Form B2-1, Canada Customs – Detailed Adjustment Statement (DAS) was issued by the CBSA and subsequent to an initial request, the amount requested was not paid or secured at the time of submission, the DAS must be paid prior to any subsequent adjustment request;
  
• (b) where the adjustment request documents a diversion which took place 90 or more days prior to the date of the request; or,
  
• (c) where the adjustment request documents goods which were imported under a remission order but which have become dutiable because they no longer satisfy the conditions of the remission order.
  

CBSA
Trade Operations Division
C/O B2 processing
400 Youville Square, 5th floor
Montréal, Quebec H2Y 2C2

Forms B2 for goods which were released in the Greater Toronto Area (GTA), Southern Ontario and Pacific regions should be submitted directly to the following address:

CBSA
Trade Operations Division
C/O B2 processing
55 Bay Street North, 6th floor
Hamilton, Ontario L8R 3P7

Forms B2 for goods which were released in the Prairie region should be submitted directly to the following address:

CBSA
Trade Operations Division
C/O B2 Processing
55 Town Centre Court, Suite 718
Scarborough, Ontario M1P 4X4