Customs Notice 24-30: Preparing for the CARM October Implementation — Trusted Trader CARM Cutover Procedures
Ottawa,
1. Effective the CBSA Assessment and Revenue Management (CARM) system will become the official system for Customs Self-Assessment (CSA) importers and other trade chain partners (TCPs) to account for their goods and pay for their duties and taxes owed to the Canada Border Services Agency.
2. This notice is to provide CSA importers and service providers with important information regarding the cutover period, which is required for the CBSA to migrate existing systems and functionality to CARM systems and functionality for the CARM implementation. The CARM cutover period will extend from October 4 (4:00 pm ET) to October 21 (3:00 am ET).
3. At the beginning of the cutover period, some CBSA legacy systems, such as the Customs Commercial System (CCS) and the Customs Automated Data Exchange (CADEX), will be retired.
CARM registration and program enrollment
4. The CARM Client Portal (CCP) will not be available during the cutover period.
5. Trusted Trader Enrolment: CSA enrolment activities will be paused during cutover, resuming . Starting on October 21, all new CSA applications must be submitted via the CCP. In progress CSA applications will be converted to CARM. Partners in Protection (PIP) enrolment remains available in the Trusted Trader Portal (TTP).
CARM testing environment availability
6. The CARM testing environment will not be available during the cutover period. Trade Chain Partners will be able to access the lab the week of October 28.
Release processing
7. Release processing is not impacted during the cutover period and remains available with the exception of a maintenance window that will extend from the evening of Saturday, to the morning of Sunday, . Details on this maintenance outage will be communicated through the CBSA regular planned outage bulletin.
8. Existing Release Prior to Payment (RPP) privileges remain in place and broker RPP bonds can be used as per current processes.
Accounting
9. CCS and CADEX will no longer be available starting October 4 at 4:00 pm ET. CSA importers and their service providers are requested to stop the submission of electronic accounting documents (B3s and B3 X-type adjustments) in accordance with the following schedule:
CSA importers under the current accounting options 1 and 2 are to transmit their B3s and B3 X-type adjustments for goods released as of before . All goods released as of should be accounted for on a CAD on or after in accordance with new accounting timeframes.
10. CSA importers must submit the September Revenue Summary Form (RSF) no later than .
11. CSA importers may choose to submit B3s and an October RSF covering September 19th up to October 3rd releases. All B3s and the October RSF must be submitted by .
12. The final RSF must not include an Interim payment amount. All transactions accounted on B3s must be included in an accepted RSF. B3 transactions that are transmitted and are not included in the final RSF must be accounted for in CAD format after October 21.
13. The payment for the September RSF is due on . The payment for the October RSF is due on .
14. During the cutover period and for a period of 90 calendar days following the implementation, the CBSA will not be issuing late accounting penalties, late payment penalties and late payment interest. The CBSA may adjust this timeline if it deems necessary to further mitigate the transition to CARM system.
Note: An account for which a SOA has not been paid as per the specified due date may still be subject to collection measures by the Canada Revenue Agency during that period.
Statement of account (SOA) and payment processing
15. The October Statement of Account (SOA) will be available on October 25 as per current process.
16. The October SOA will include all CADs submitted during the period to .
17. The payment for the October SOA is due on .
Other business and operational processes
18. Commercial Temporary Importations will follow the current-state process using the E29B form. There will be no need to capture the E29B forms presented during cutover, in the CCP after CARM implementation.
19. If you have any questions about the cutover period, please contact us at cbsa.carm_engagement-engagement_de_la_gcra.asfc@cbsa-asfc.gc.ca
Summary of key dates
| Period | B3s and RSF | CARM – CADs and SOA |
|---|---|---|
| September | Release Period: Aug 19 to Sep 18 September RSF Transmission Due Date: Sept 27 Payment due date: Oct 1 |
N/A |
| October (Optional) | Release Period: Sep 19 to Oct 3 October RSF Transmission Due Date: Oct 3 Payment due date: Oct 31 |
N/A |
| Cutover | CCS shut down Oct 4 (4 pm) | CARM functionality October 21 (3 am) |
| October | RSF not permitted after Oct 3 | Release period: Sept 19 to Sept 30
(Option 2 Sept 19 to Oct 17) CAD transmission dates: Oct 21 to 24 for SOA created Oct 25 Payment due date: Oct 31 |
| November | RSF not permitted after Oct 3 | Release period: Oct 1 to Oct 31
(Option 2 October 18 to November 17) CAD transmission date: by Nov 24 for SOA created Nov 25 Payment due date: Nov 29 |
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