On the CARM Client homepage, under Bulletins, the CBSA has published Bulletin 5399 - Reminder - Filing of Statement of Adjustments appeals under Section 60 of the Customs Act in CARM:
Appeal Submission Portal
- This is a reminder to all trade chain partners (TCP)s to submit their appeal requests under section 60 of the Customs Act through the CARM Client Portal (CCP).
- For detailed instructions on submitting an appeal request on the CCP, please refer to the CARM User Guide - Appeal a Commercial Accounting Declaration adjustment decision.
Filing a single appeal request for multiple Commercial Accounting Declarations (CAD)
- Appeal requests that involve multiple Statement of Adjustments and/or CADs should be grouped into one single appeal. Submitting individual appeal requests for each CAD will result in delays in receiving a decision.
- Group and select all Statement of Adjustments issued under subsection 59(2) of the Customs Act related to the same issue and involving the same or similar goods within a single appeal request on the CCP rather than creating separate appeal requests for each Statement of Adjustment.
Prescribed documents and information
- TCPs are reminded that pursuant to subsection 60(3) of the Customs Act, appeal requests must include the prescribed documents and information.
- Please refer to D11-6-7, Appendix A (prescription instrument) to ensure that your appeal is submitted in the prescribed manner: D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency.
Failure to provide the required documentation
- Any appeal request not submitted in the prescribed form or manner or does not contain the prescribed information may be rejected for not meeting the requirements of subsection 60(3) of the Customs Act. Any rejected appeal request may be re-submitted once all legal requirements including the provision of prescribed information are met.
Contact for CARM Client Support Helpdesk
- Telephone: 1-800-461-9999, option 2 for CARM.
- Online: Client support contact form: Canada Border Services Agency.
- Business hours: Monday to Friday (except holidays), 7 am to 7 pm (Eastern time).
Link: https://ccp-pcc.cbsa-asfc.cloud-nuage.canada.ca/en/public-bulletins