CARM Bulletin 5400 - B3 to CAD Conversion Guidance

March 17, 2025

This bulletin is a reminder of CBSA’s policy regarding B3 to Commercial Accounting Declaration (CAD) conversions submitted by Trade Chain Partners (TCPs). When converting a B3, the Pre-CARM “As Declared” CAD must:

Accurately reflect all the values declared on the B3, including any subsequent adjustments submitted and approved by the CBSA. This is particularly relevant to adjustments processed via B2 Blankets and Drawbacks.
Follow the same line format as on the B3 in order to accurately reflect historical data. Formatting should not be changed to account for goods by invoice lines. For example, if the B3 had 3 lines and 12 invoices, the Pre-CARM “As Declared” CAD should also have 3 lines, regardless of the number of invoices. Exceptions to this are lines which were administratively created to capture additional duties and taxes on a B3 (e.g. excise duties and provincial taxes). In these instances, these lines are to be removed and the amounts should be entered in the applicable fields on the corresponding lines.

If a CAD adjustment request received for a Pre-CARM “As Declared” CAD does not follow the guidance in this bulletin, the adjustment will be rejected. The TCP will be advised to submit a CAD withdrawal so a correct Pre-CARM “As Declared” CAD can be created as per paragraph 13 of Memorandum D17-2-4: Preparation and Presentation of Pre-CARM Adjustments.

For additional guidance, refer to:

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.

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