Effective October 21, 2024, Release 3 of the CBSA Assessment and Revenue Management (CARM) system will become the official system of record that importers and other trade chain partners (TCPs) will use to account for their commercially imported goods and pay duties and taxes owing to the Canada Border Services Agency (CBSA).
This notice is to inform TCPs that single B2 adjustments, blanket B2 adjustments or voluntary disclosure requests submitted on or after September 1, 2024, will be accepted by the CBSA but are unlikely to be processed before CARM Release 3 (R3). As an exception during this period, B2 blanket requests must contain both the B2 blanket authorization application and a completed Form B2 Adjustment Request.
B2s not processed by the CBSA before R3 will be manually entered in CARM starting October 21, 2024. While the Agency will strive to meet its service standards, TCPs will experience processing delays during this transition. To limit the accrual of interest, TCPs are encouraged to submit B2s with payments for amounts owed to the Receiver General. Note that any payment processed after R3 will be posted to the importer’s account and not allocated to the adjustment specifically. Account based accounting will offset any credit according to the clearing order.