CARM only allows Commercial Accounting Declarations (CADs) to be created and adjusted using a business number with an Importer RM account. As such, importers who previously accounted for goods under an Exporter RM account in error, will be unable to see and convert their B3s into Pre-CARM “As Declared” CADs.
When an adjustment is needed to a B3 that was previously accounted for under an Exporter RM account, a Pre-CARM Blanket Request is to be submitted using the importer’s correct Importer RM account as per the instructions found in Memorandum D17-2-4: Preparation and Presentation of Pre-CARM Adjustments. The request must include both the Pre-CARM Blanket Adjustment Request Form (BSF957), as well as the electronic workbook containing all the accounting data originally submitted on the B3 lines and the requested changes. The BSF957 must explain that the goods were previously accounted for under an Exporter RM account in the Additional Information field.
Requests may include adjustments for multiple B3s provided that they are all for the same legislative issue and reasons. The minimum requirement of 100 B3 lines will not be applied, so long as it has been clearly explained on the BSF957 that the goods were previously accounted for under an Exporter RM account.
Pre-CARM Blanket Requests will be processed by the CBSA by creating and adjusting a Pre-CARM “As Declared” Type-F CAD. Subsequent adjustments are not permitted on this CAD. Additional adjustment requests must be made by submitting a new Pre-CARM Blanket Request.
Link: https://ccp-pcc.cbsa-asfc.cloud-nuage.canada.ca/en/public-bulletins