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You must file a dispute notice with the CBSA within 90 days of the date stated on the decision notice that you are contesting. In most cases, you can file a dispute notice by submitting a completed Form B2 (PDF, 54 KB) (Adjustment Request) with information to support your position. To ensure efficient processing, please send your dispute notice to the closest regional recourse division (see Appendix H of Memorandum D11-6-7, Importers' Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods) or you may send it to any CBSA office.
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