Customs Notice 24-28: CARM Administrative Measures related to the Duties Relief Program, Duty Drawback Program and Commercial Temporary Importations under Tariff Item No. 9993.00.00
1. Effective , Release 3 of the CBSA Assessment and Revenue Management (CARM) system will become the official system of record that importers and other trade chain partners will use to account for their goods and pay for their duties and taxes owed to the Canada Border Services Agency.
2. This notice is to inform trade chain partners that any Duties Relief Program (DRP) applications, Drawback claims, and commercial temporary importations under Tariff Item No. 9993.00.00 may continue to be submitted using current processes up to .
3. While the Agency will strive to meet its service standards, trade chain partners may experience delays in the processing of their submissions due to transition and CARM Release 3 (R3) implementation activities.
4. Trade chain partners are asked, where possible, to refrain from submitting any DRP diversion declarations during the cutover period between , to .
5. Following the CARM release on October 21, 2024, trade chain partners will be able to submit a K90 application to enrol in the Duties Relief Program through the CARM Client Portal.
6. At R3, trade chain partners will be able to report their DRP diversions for transactions using the same pre-CARM blanket process that will be used for Mass Adjustments as noted in Memorandum D17-2-4: Preparation and Presentations of Pre-CARM Adjustment.
7. At R3, trade chain partners will be able to submit Drawback claims in CARM for both Form B3 and/or CAD transactions using the “Duty Drawback Submission” process in CARM and attaching their Drawback claims and all supporting documentation to the case file created in the system.
8. At R3, trade chain partners will be able to submit their Temporary Admission Permit requests regarding commercial temporary importations under Tariff Item No. 9993.00.00 via the CARM client portal using the new BSF865 form, which will replace the current E29B form. Note that the current process and E29B form will continue for non-commercial importations.
9. Any valid Temporary Imports Permits on a Form E29B for commercial goods accepted by the CBSA prior to R3 will remain valid following the R3 date until the goods leave Canada, and/ or the permit expires.
10. For more information, contact the CBSA Border Information Service (BIS):
Calls within Canada & the United States (toll free): 1-800-461-9999
Callers outside Canada and the United States (long distance charges apply):
1-204-983-3550 or 1-506-636-5064
TTY: 1-866-335-3237
Source: CBSA
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