We’ve posted a lot about the Canada Border Services Agency (CBSA) and its Assessment and Revenue Management (CARM) system, and what that means for importers into Canada.
CARM has been fully implemented, and is now “the official system of record that importers and other trade chain partners will use to pay duties and taxes.” CARM includes changes to the Release Prior to Payment (RPP) program, requiring importers to post their own minimum bond (rather than relying on their customs broker’s) to clear shipments and receive release before accounting, tax, and duty payments. The RPP change allows for electronic form submission and seamless movement of goods; importers not enrolled in the RPP program will need to present their forms in person and pay taxes and duties at the time of importation.
Self-clearance involves the following:
- Submitting a commercial accounting declaration (CAD, type C) in person at the port of release (POR). It can be prepared in advance, offsite, or at the CBSA office using the CARM client portal but cannot be submitted electronically.
- Importers submitting a type C CAD will use a CBSA-generated transaction number that starts with five zeros; they cannot provide their own number.
- After submitting their CAD, the importer should print two copies and assemble the release and account package, which includes any permits, certificates, any paperwork required for various government departments or agencies, and the cargo document obtained from their transportation service provider (TSP, although the cargo document may not be applicable in all cases).
- When the goods arrive at the POR for examination, the importer submits the package in person for processing. The CBSA reviews the documentation, and if approved, the CAD is marked ‘complete’ and the importer is directed to make payment.
Both PCB and Roanoke have good write-ups about both the RPP and self-clearance. The bottom line is that the process is more complicated for importers without an RPP.
The CBSA is offering webinars for importers wanting to learn more about CARM and the registration process. You can also contact the CARM client service and helpdesk directly to discuss the importation process as it pertains to your specific case. The CBSA also has a list of licensed customs brokers who may be able to offer additional information and assistance.
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