Notification
Share your thoughts: Proposed regulatory amendments to support the implementation of CBSA Assessment and Revenue Management (CARM)

Current status: Closed

This consultation ran from November 26, 2022 to January 10, 2023. A summary of what we heard is now available.

Who was the focus of the consultation

Canada Border Services Agency partners in the trade community, including:

• importers
• customs brokers
• carriers
• freight forwarders
• customs bonded and sufferance warehouse operators
• duty free shop operators

What was the focus of the consultation

The CBSA Assessment and Revenue Management (CARM) project is a major initiative to modernize Canada Border Services Agency (CBSA) systems and business processes used to assess and collect duties on imported goods.

CARM Release 0 and Release 1 were implemented in January and May 2021, respectively. In order to implement the remaining CARM functionality (scheduled for October 2023), the CBSA is proposing to make amendments to nine regulations made under the Customs Act and three regulations made under the Customs Tariff to:

1. support electronic communication between the CBSA, and TCPs by removing some requirements for in-person and paper-based communication and by adding some requirements for electronic communication (that is, to account  for goods and supply documentation related to duty free shop operations)
   
2. update financial security requirements
   
3. implement simplified billing cycles that would provide more consistency among billing, accounting and payment due dates for imported goods, and enable a period to make corrections to accounting documents without triggering a redetermination or a penalty
   
4. make consequential and housekeeping amendments to update outdated references and nomenclature in several regulations to correct the wording of referenced acts and regulations, government directives, Minister titles and reflect current program policy

The proposal would also introduce new regulations under the Customs Act to set out the terms and conditions for the electronic administration and confirmation of financial security to the CBSA.

The proposed regulations were pre-published in the Canada Gazette, Part I on November 26, 2022:

• Canada Gazette, Part I, Volume 156, Number 48: Regulations Amending Certain Regulations Administered and Enforced by the Canada Border Services Agency
• Canada Gazette, Part I, Volume 156, Number 48: Financial Security (Electronic Means) Regulations

What we heard

The CBSA appreciates the feedback from respondents through the consultation process. Canada’s trade chain partners are engaged and committed to working with the government to manage the change that CARM represents.

We are reviewing all comments received.

There was feedback specifically addressing the proposed regulations, we will make adjustments ahead of the publication of a finalized set of regulations, which impacted parties will be able to review, understand and prepare for in advance of CARM Release 2.

In addition to this, we will communicate directly with respondents on all the comments including those “beyond” the regulations and produce a summary that we will make publicly available in the coming weeks.

Related Information

CARM: CBSA Assessment and Revenue Management project

Contact us

We welcome your feedback through the Treasury Board’s Online Regulatory Consultation System, or communicate with us directly at cbsa.oct/ceco.asfc@cbsa-asfc.gc.ca.