only in patch2:
unchanged:
--- /dev/null
+++ b/src/Plugin/migrate/process/CommerceAdjustments.php
@@ -0,0 +1,45 @@
+<?php
+
+namespace Drupal\commerce_migrate\Plugin\migrate\process;
+
+use Drupal\commerce_order\Adjustment;
+use Drupal\commerce_price\Price;
+use Drupal\migrate\MigrateExecutableInterface;
+use Drupal\migrate\ProcessPluginBase;
+use Drupal\migrate\Row;
+
+/**
+ * Converts a nested array into Commerce Adjustments.
+ *
+ * @MigrateProcessPlugin(
+ *   id = "commerce_adjustments",
+ *   handle_multiples = TRUE
+ * )
+ */
+class CommerceAdjustments extends ProcessPluginBase {
+
+  /**
+   * {@inheritdoc}
+   */
+  public function transform($value, MigrateExecutableInterface $migrate_executable, Row $row, $destination_property) {
+    if (is_array($value)) {
+      $adjustments = [];
+      $i = 0;
+      foreach ($value as $adjustment) {
+        $adjust = [];
+        $adjust['delta'] = $i++;
+        $adjust['type'] = $adjustment['type'];
+        $adjust['label'] = $adjustment['title'];
+        $adjust['amount'] = [
+          'number' => $adjustment['amount'],
+          'currency_code' => $adjustment['currency_code'],
+        ];
+        $adjust['amount'] = new Price($adjust['amount']['number'], $adjust['amount']['currency_code']);
+        $adjustments[] = new Adjustment($adjust);
+      }
+      return $adjustments;
+    }
+    return $value;
+  }
+
+}