While the CARM system will automatically calculate the amount of SIMA duties payable based on the information provided, you are still responsible for verifying that the assessed amounts are correct and, if necessary, self-declaring the correct amounts. Note that self-assessments can only be made for higher amounts.
Required SIMA Fields in CARM
In addition to the general requirements outlined in the Guide to Importing Commercial Goods into Canada, the following SIMA-specific fields must be completed to ensure accurate duty calculation in CARM:
- SIMA invoice price – exporter’s selling price or importer’s purchase price (whichever is less)
- SIMA invoice price currency – currency used in the transaction
- SIMA export value deduction – allowable deductions from invoice price
- SIMA quantity – amount imported
- SIMA unit of measure (UOM) – if applicable (kg, tonnes, units, etc.)
- SIMA date of sale – date goods were sold
- SIMA exporter ID – if applicable
- Model ID – if applicable
- MIF code – applicable measure in force
- Incoterms® – trade terms
- Security (Surety) – if used
The importance of these fields is detailed in the official guide for calculating SIMA duties.
Self-Declaration in CARM
The “Self-Declare SIMA” checkbox is used to declare SIMA duties higher than those calculated by CARM.
Improper completion of the Commercial Accounting Document (CAD), especially SIMA-specific fields, can result in incorrect duty calculations.
Importers and brokers should refer to the Get Started with CARM guide and CCP onboarding documentation for more details.
Using the Proper SIMA Code
Chart 1: The first digit is the assessment type
| First number | Explanation |
|---|---|
| 1 | Goods, although the same classification, are especially exempted from a Canadian International Trade Tribunal (CITT) injury finding. |
| 2 | Goods are subject to an undertaking under SIMA. |
| 3 | Goods are subject to provisional duty. |
| 4 | Goods are subject to a CITT injury finding, but no SIMA duty is payable. |
| 5 | Goods are subject to a CITT injury finding and SIMA duties that are payable. |
Chart 2: The second digit indicates the payment type
| Second number | Explanation |
|---|---|
| 0 | No liability. |
| 1 | Cash payment (which includes credit card, debit, etc.). |
| 2 | Surety (issued by a financial institution or acceptable bonding company). Surety can only be used for provisional duty or during the time of an expedited review. |
As an example, code 51 indicates that the goods are subject to an injury finding, that the SIMA duties are payable and they are being paid in cash (which includes any accepted cash payment method, i.e. credit card, debit, etc.).
Chart 3: Valid SIMA codes
| SIMA code | Explanation |
|---|---|
| 10 | Use to identify non-subject goods when goods are of the same classification as goods that are subject to a CITT finding. Use individual lines on the CAD to separate goods of the same classification from goods that are subject to a CITT finding. |
| 20 | Use for goods covered by an undertaking. |
| 30 | Use for goods where the provisional duty assessment is nil. |
| 31 | Use for goods where the provisional duty assessment is covered by cash. |
| 32 | Use for goods where the provisional duty assessment is covered by a SIMA surety. |
| 40 | Use for subject goods where the SIMA duty assessment is nil. |
| 50 | Use for subject goods where the SIMA duty assessment is covered by a valid OIC number (which must be entered in the Special Authority Field of the CAD). |
| 51 | Use for goods where the SIMA duty assessment is covered by cash. |
| 52 | Use for subject goods under an expedited review where the SIMA duty assessment is covered by a SIMA surety. |
Need Help with SIMA Declarations in CARM?
Argo Customs Brokers can assist with:
- Verifying SIMA fields and HS classifications
- Ensuring accurate duty calculations
- Avoiding CAD errors
- Managing SIMA compliance
Contact Argo Customs Brokers today to ensure compliance and avoid penalties.