Customs Notice 24-42: Interim Procedures for Consolidated Adjustments of the Value for Duty of Imported Goods by CSA members

Ottawa, December 13, 2024

1. The purpose of this Customs Notice is to inform Customs Self Assessment (CSA) members, and their service providers, of interim procedures for the submission of Consolidated Adjustments for value for duty of the imported goods in the CARM environment.

2. As of October 21, 2024, the CBSA Assessment and Revenue Management (CARM) system became the official system of record for importers and other trade chain partners (TCPs) to account for their goods and pay applicable duties and taxes owed to the Canada Border Services Agency. B3 accounting documents including B3 X-type adjustments will no longer be accepted. CARM adjustment formats include single, mass and consolidated.

3. Members of the CSA Importer program may, on an interim basis, use the TT-type CAD to submit a consolidated adjustment which will allow a single document to adjust the net values of multiple Commercial Accounting Documents (CAD) when the below conditions are satisfied.

Consolidated Adjustments

4. A consolidated adjustment of CADs may be submitted using the TT-type CAD when:

1. The adjustment is to change the value for duty of the imported goods only and is coded accordingly,
2. A summary spreadsheet is submitted to the CBSA,
3. All existing accounting requirements for the submission of an adjustment are met.

5. In support of this interim measure, the CSA importer or their service provider will code the consolidated adjustment as a Pre-CARM entry. This can be completed using the “As Adjusted TT-Type CAD” whether it is to adjust pre-CARM Form B3 accounting documents, or CADs.

6. The CSA importer will use the net-change method to submit a consolidated adjustment for CAD documents. For more information on how to submit using the net-change method, please refer to ECCRD chapter 26. If you currently do not have a copy of the ECCRD please contact the Technical Commercial Client Unit at tccu-ustcc@cbsa-asfc.gc.ca.

7. The CSA Importer will refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations to identify the correct coding for Trade Program and Reason for the adjustment.

8. When calculating interest, the median date will be considered as the date that the interest begins. The median date equals the date between the first and last transaction within the respective year. When the number of days in a period is an even number, the date immediately after the median date will be used.

9. Changes to Tariff Treatment and Tariff Classification should be submitted as a single or mass adjustment and not consolidated.

10. This interim procedure will be followed until further notice.

11. For general enquiries within Canada and the United States, call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064 to which long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except statutory holidays). TTY is also available within Canada: 1-866-335-3237.