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CARM Bulletin 5398 - Excise Code Validation in CARM

 

CBSA has implemented validations with certain tariff classification codes within CARM, to encourage voluntary compliance at the time of creating a declaration. This is with aim to potentially avoid costly errors, corrections, and appeals. The use of these validations will ensure that GST exemptions and tariff codes are properly used, and they are matched to their purpose. Please see below for helpful resources on finding the correct codes:

  • Coding Excise and GST Exemption Codes – This resource is a list of all available excise and GST exemption codes
  • Customs Tariff (2024) – This resource is a list of all available tariff classifications along with information on the applicability of special classification provisions under chapter 99 (tariff codes)

CBSA has a team dedicated to adding tariff classification numbers to the validations for GST exemptions, excise codes and tariff codes, as they are brought to our attention. We encourage users to continue contacting our mailbox [email protected] as we fine tune CARM. The team has been receiving a huge volume of requests, and are working hard to address issues and respond to inquiries within a 15 day timeline. For further information on the applicability of their goods to GST exemptions or tariff codes, please refer to the Excise Tax Act and the Customs Tariff Act.

For updated rates for the excise duties on Imported Tobacco, Tobacco Products, Wine Spirits and Release of those Goods, please refer to the following publication. As such, D18-3-1: Reporting and Accounting of Excise Duties on Imported Tobacco, Tobacco Products, Wine Spirits and Release of those Goods has been cancelled and removed from the CBSA website as the rates were outdated.

Additional information regarding the reporting and accounting of excise duties on Imported Tobacco, Tobacco Products, Wine Spirits and Release of those Goods can be found in the following memorandums:

D18-5-1: Coding Excise and GST Exemption Codes

D6-2-3: Refund of Duties

D7-4-1: Duties Relief Program

D7-4-2: Duty Drawback Program

D7-4-4: Customs Bonded Warehouses

D17-1-10: Coding of Customs Accounting Documents

Link: https://ccp-pcc.cbsa-asfc.cloud-nuage.canada.ca/en/public-bulletins

 

Topic(s)

CBSA Assessment and Revenue Management (CARM)
Disclaimer

The foregoing information is provided for informational purposes only and is not intended as, nor should it be considered, professional advice or a substitute for conducting your own thorough research and review. Before making any decisions or taking any action based on the information provided, you should conduct your own independent investigation and/or seek professional advice from a qualified expert in the relevant field. The CSCB disclaims all liability for actions taken or not taken based on the information provided.