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#CARM

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Oct 2Fri
  1. CBSA · Customs Notices76

    CBSA stops accepting exporter BN15 accounts for release and accounting under CARM

    CBSA states in Customs Notice 24-37 that, effective October 21, 2024, its commercial processing systems will not accept exporter "RM" program accounts to obtain release of imported goods, and the CARM system will not accept a Commercial Accounting Declaration quoting an exporter BN15. Only BN15s set up with an importer or importer/exporter "RM" account profile can obtain release and account for goods.

    Why it matters: Importers, exporters and customs brokers must use an importer or importer/exporter "RM" account, not an exporter BN15, to obtain release and file the CAD for commercial importations on or after October 21, 2024.

  2. CBSA · Customs Notices66

    CBSA to resume late payment penalties and interest on overdue CARM accounts from January 31, 2026

    The Canada Border Services Agency states in Customs Notice 25-02 that, between October 21, 2024 and January 30, 2026, it will not issue late payment penalties or late payment interest as a CARM transition measure. Effective January 31, 2026, all accounts with an overdue balance from the January 2026 statement of account will be subject to late payment penalties, and late payment interest will start accruing on overdue balances and appear on the statement of account issued February 25, 2026. Accounts not paid by the specified due date will be subject to collection measures by the Canada Revenue Agency.

    Why it matters: Importers with an overdue balance on the January 2026 statement of account face CBSA late payment penalties and interest accruing from January 31, 2026, with unpaid accounts subject to Canada Revenue Agency collection.

  3. CBSA · Customs Notices12

    CBSA seeks new Saskatoon highway sufferance warehouse operator after license surrender

    The Canada Border Services Agency states in Customs Notice 25-06 that, effective December 1, 2024, the company at 3030 Cleveland Ave, Saskatoon, SK S7K 8B5 surrendered its "BW" type highway sufferance warehouse license, and the CBSA is advertising for a new highway sufferance warehouse in the area. The CBSA is inviting applications for a license to operate a public "BW" type highway sufferance warehouse under the authority of the Saskatoon CBSA office, and the successful applicant must meet the Customs Sufferance Warehouses Regulations and store in-bond goods.

  4. CBSA · Customs Notices12

    CBSA seeks new highway sufferance warehouse operator in Regina after license surrender

    CBSA states in Customs Notice 25-07 that the company at 1720 Ross Avenue E, Regina, Saskatchewan surrendered its "BW" type highway sufferance warehouse license effective November 1, 2024, and that CBSA is inviting applications for a license to operate a public "BW" type highway sufferance warehouse under the authority of the Regina CBSA office. The successful applicant must provide a facility meeting the Customs Sufferance Warehouses Regulations and operate it as a public sufferance warehouse to store in-bond goods.

  5. CBSA · Customs Notices22

    CBSA opens Part 1 business profile submissions for Arctic Shipping Electronic Commercial Clearance pilot

    CBSA states in Customs Notice 25-13 that carriers must submit form BSF786, the Arctic Shipping Electronic Commercial Clearance (ASECC) Pilot Program Carrier Pre-Season Business Profile, to Nunavut_Clearance@cbsa-asfc.gc.ca with a copy to the National Targeting Centre prior to April 30; the ASECC season runs from July 1 of the application year to June 30 of the following year. Part 2 voyage packages are due seven days before departure from the foreign port, and consolidated shipments are prohibited from the pilot and must report to a designated C/VESS port.

  6. CBSA · Customs Notices12

    CBSA seeks new highway sufferance warehouse operator in Saskatoon after license surrender

    The Canada Border Services Agency states in Customs Notice 25-14 that, effective December 1, 2024, the company at 3030 Cleveland Ave, Saskatoon, SK S7K 8B5 surrendered its "BW" type highway sufferance warehouse license, and the CBSA is inviting applications for a license to operate a public "BW" type highway sufferance warehouse under the authority of the Saskatoon CBSA office. The successful applicant must provide a facility meeting the Customs Sufferance Warehouses Regulations and operate it as a public sufferance warehouse to store in-bond goods. Applications must be submitted through the CARM portal and received no later than 14 calendar days after the publication date of the notice; Memorandum D4-1-4 applies.

  7. CBSA · Customs Notices8

    CBSA invites licence applications for a public highway sufferance warehouse in Hamilton, Ontario

    The CBSA is inviting applications for a licence to operate a public "BW" type highway sufferance warehouse under the authority of the Hamilton CBSA office, for a facility that meets the Customs Sufferance Warehouses Regulations and stores in-bond goods. Applications must be submitted through the CARM Client Portal and received no later than 14 calendar days after the publication date of this notice. Further information is in Memorandum D4-1-4, Customs Sufferance Warehouses.

  8. CBSA · Customs Notices12

    CBSA invites licence applications for public highway sufferance warehouse in Fort Erie, Ontario

    The CBSA is inviting applications for a licence to operate a public "BW" type highway sufferance warehouse under the authority of the Fort Erie CBSA office. The successful applicant must provide a facility meeting the Customs Sufferance Warehouses Regulations and operate it as a public sufferance warehouse to store in-bond goods. Applications must be submitted through the CARM Client Portal and received no later than 14 calendar days after the publication date of this notice; further information is in Memorandum D4-1-4, Customs Sufferance Warehouses.

  9. CBSA · Customs Notices67

    CBSA sets surtax refund claim rules for CREDITS Program participants

    CBSA states in Customs Notice 25-26 that CREDITS Program participants may submit refund claims where surtax was paid at importation, provided the claims meet all other CREDITS requirements. Surtax claims must be sent in a separate batch, with the surtax and duty amounts combined in the Duty field, and a CREDITS Surtax Template must be emailed to the Revenue Assessment Unit by midnight of the same day the batches were transmitted, one template per batch. A batch received with surtax claims but without the template is treated as non-compliant, resulting in an Administrative Monetary Penalty and placement on upfront review.

    Why it matters: CREDITS participants claiming refunds of surtax paid at importation must file those claims in a separate batch and send the CREDITS Surtax Template to the Revenue Assessment Unit by midnight of the transmission day, or face an Administrative Monetary Penalty and upfront review.

  10. CBSA · Customs Notices12

    CBSA advertises for new highway sufferance warehouse in Moose Jaw, Saskatchewan

    CBSA states in Customs Notice 25-27 that, effective June 30, 2025, the company at 1109 Ominica St. E., Moose Jaw, Saskatchewan surrendered its "BW" type highway sufferance warehouse licence, and CBSA is advertising for a new public "BW" type highway sufferance warehouse under the authority of the Winnipeg CBSA office. Applicants must submit a complete application through the CARM Client Portal, and applications must be received or postmarked no later than 14 calendar days after the publication date of the notice. The successful applicant must provide a facility meeting the Customs Sufferance Warehouses Regulations and operate it as a public sufferance warehouse to store in-bond goods.

Sep 6Sun
  1. CBSA · Customs Notices90

    CBSA applies 15%, 25% or 50% surtax on certain U.S.-origin goods from September 8, 2026

    CBSA states in Customs Notice 26-23 that, effective September 8, 2026, certain goods imported into Canada and originating in the United States are subject to a surtax of 15%, 25% or 50% of the value for duty under the United States Surtax Order (2026), with the Schedules to the Order listing the goods and applicable rates. The surtax applies only to goods that originate in the U.S. and does not apply to goods eligible to be marked as originating from Puerto Rico, Guam, the Northern Mariana Islands, American Samoa or the U.S. Virgin Islands.

    Why it matters: Importers of U.S.-origin goods must declare the applicable 15%, 25% or 50% surtax when accounting from September 8, 2026, and hold proof of origin and, for in-transit goods, proof of transit.

Aug 20Thu
  1. CBSA · Customs Notices62

    CBSA clarifies TRQ import permit process for goods entered into customs bonded warehouses

    CBSA states in Customs Notice 26-20 that goods subject to tariff rate quotas entered into a customs bonded warehouse must have a valid shipment-specific import permit issued by Global Affairs Canada to be accounted for at the "within access" rate of duty, and that the permit's validity period must cover the date the goods exit the warehouse. The notice says this is a clarification of existing application, not a change in policy, and applies to all goods subject to TRQs.

    Why it matters: Importers using a customs bonded warehouse must hold a shipment-specific import permit valid through the date goods exit the warehouse, and must amend the Type 10 CAD before filing an ex-warehouse movement at the "within access" rate.

Mar 24Tue
  1. CBSA · Customs Notices36

    CBSA updates CARM system for excise duty rate changes on alcohol and tobacco effective April 1, 2026

    CBSA states in Customs Notice 26-09 that adjustments to excise duty rates on alcohol and tobacco products take effect April 1, 2026, with the modifications available in the CBSA Assessment and Revenue Management (CARM) system. The changes relate to spirits and wine, beer, and tobacco products. The notice does not state the new rates; it refers importers to the Canada Revenue Agency excise duty rates web page listing current and historical rates.

Feb 26Thu
  1. CBSA · Customs Notices12

    CBSA invites licence applications for a public highway sufferance warehouse in Hamilton, Ontario

    The CBSA is inviting applications for a licence to operate a public "bw" type highway sufferance warehouse under the authority of the Hamilton CBSA office, for storing in-bond goods. Applicants must submit a complete application through the CARM Client Portal and meet the requirements of the Customs Sufferance Warehouses Regulations. Applications must be received no later than 14 calendar days after the publication date of this notice.

Dec 29Wed
  1. Global Affairs Canada · Notices to Importers / Exporters60

    Global Affairs Canada updates EICS commodity codes effective January 1, 2022

    Global Affairs Canada states that certain Export and Import Controls System (EICS) commodity codes change effective January 1, 2022, following World Customs Organization HS code updates and related Customs Tariff updates, and that permit and certificate applications with an entry or exit date after December 31, 2021 for the affected goods must use the new commodity codes.