CARM Administrative Measures Related to the Duties Relief Program, Duty Drawback Program

Effective October 21, 2024, Release 3 of the CBSA Assessment and Revenue Management (CARM) system will become the official system of record for importers and other trade chain partners to account for their goods and pay for their duties and taxes owed to the Canada Border Services Agency.

This notice is to inform trade chain partners that any Duties Relief Program (DRP) applications, Drawback claims, and commercial temporary importations under Tariff Item No. 9993.00.00 may continue to be submitted using current processes up to October 20, 2024.

While the CBSA will strive to meet its service standards, trade chain partners may experience delays in the processing of their submissions due to transition and CARM Release 3 (R3) implementation activities.

Trade chain partners are asked, where possible, to refrain from submitting any DRP diversion declarations during the cutover period between October 4, 2024, and October 21, 2024.

CARM Client Portal

Following the CARM release on October 21, 2024, trade chain partners will be able to submit a K90 application to enroll in the Duties Relief Program through the CARM Client Portal.

At R3, trade chain partners will be able to report their DRP diversions for transactions using the same pre-CARM blanket process that will be used for Mass Adjustments as noted in Memorandum D17-2-4: Preparation and Presentations of Pre-CARM Adjustment.

At R3, trade chain partners will be able to submit Drawback claims in CARM for both Form B3 and/or CAD transactions using the “Duty Drawback Submission” process in CARM and attaching their Drawback claims and all supporting documentation to the case file created in the system.

New BSF865 Form

At R3, trade chain partners will be able to submit their Temporary Admission Permit requests regarding commercial temporary importations under Tariff Item No. 9993.00.00 via the CARM client portal using the new BSF865 form, which will replace the current E29B form. Note that the current process and E29B form will continue for non-commercial importations.

Any valid Temporary Imports Permits on a Form E29B for commercial goods accepted by the CBSA prior to R3 will remain valid following the R3 date until the goods leave Canada and/or the permit expires.

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