Bulletin 5396 - Surtaxes in CARM has been added to the CARM Client Portal:
https://ccp-pcc.cbsa-asfc.cloud-nuage.canada.ca/en/public-bulletins
Surtaxes in CARM
This is a reminder that importers must declare if their goods are subject to a surtax when completing a Commercial Accounting Declaration (CAD) via CARM Client Portal (CCP), Electronic Data Interchange (EDI) or Application Programming Interface (API) and declare the applicable surtax or safeguard code.
To declare a commodity as subject to a surtax in the CCP, the importer must select Subject in the Surtax subject box, and then select the applicable Surtax code from the menu next to it when completing the declaration.
EDI and API users should send the positive Surtax subject indicator and Surtax code for goods that are subject to a surtax.
Surtax codes can be found in the applicable Customs Notice.
Refer to Memorandum D17-1-10:Coding of Customs Accounting Documents, for additional information on completing a CAD and Memorandum D16-1-1 for further information pertaining to the application, collection, and adjustment of a surtax.
The CBSA may re-determine or further re-determine the origin, tariff classification, and/or value for duty on its own initiative or in response to a self-adjustment. In so doing, as with customs duties and taxes, the CBSA may assess any undeclared amount of surtax.
Questions concerning the application, assessment, and adjustment of duties and taxes should be directed to: [email protected]