Customs Notice 24-37: CARM Reminder: Improper Use of Exporter BN15 to Obtain Release and Account for Imported Goods

Ottawa, October 21, 2024

1. This is a reminder to importers, exporters and customs brokers to ensure an importer “RM” program account is used when obtaining release and accounting for commercial importations.

2. Recently, the CBSA has identified a number of exporter program accounts (“RM”) are incorrectly being used for purposes of release and accounting.

3. Effective October 21, 2024, CBSA commercial processing systems will not accept exporter “RM” program accounts to obtain release of imported goods. Additionally, the CARM system will not accept a Commercial Accounting Declaration (CAD) quoting an exporter BN15.

4. Only those BN15s that are set up with an importer or importer/exporter “RM” account profile will be able to obtain release and account for goods.

5. Releases that have been submitted using an exporter “RM” program account that have not yet been accounted for, specifically those submitted prior to and during the CARM Cutover period, will not be able to submit the CAD using this BN15.

6. If this scenario applies, please see below options available to ensure goods that have already been released are accounted for:

1. If the exporter already has an importer BN15, submit the CAD using the importer BN15 program account.
2. If the exporter does not have an importer BN15, one should be obtained immediately. This can be done by enrolling in the importer program via the CARM Client Portal. Once importer program account has been created, the CAD may be filed using the importer BN15.
3. If an importer BN15 cannot be created in a timely manner, customs broker may use their BN15 to submit the CAD on behalf of their client.

7. Under normal circumstances, to change a BN15 after release but prior to submitting the CAD, a request must be made using Form A48 RMD Correction and submitted to the commercial office of release. However, for the above scenarios, Form A48 RMD Correction will not be required.

8. Please refer to Memorandum 17-2-3 Business Number Changes and Commercial Accounting Declaration Withdrawal Request on procedures to follow to change the BN15 after a CAD has been submitted.

Additional information

For more information, call the CBSA Border Information Service (BIS):
Calls within Canada and the United States (toll free): 1-800-461-9999
Calls outside Canada and the United States (long distance charges apply):
1-204-983-3550 or 1-506-636-5064
TTY: 1-866-335-3237
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