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CARM Bulletin 5401 - Common Business Number Change Errors

 

Common Business Number Change Errors

The CBSA has noticed a significant amount of business number (BN) changes being requested incorrectly and reminds Trade Chain Partners (TCPs) to follow the procedures outlined in Memorandum D17-2-3, Business Number Changes and Commercial Accounting Declaration Withdraw Requests. Requests, which do not follow this guidance, will be rejected and legislative time limits for submitting adjustments will not be protected.

BN changes where a broker is not delegated for both importers

When a BN change is required between two importer accounts that a broker does not have delegated authority for, a Type-V CAD must be submitted under the correct BN. Once accepted, a correction under “R5-00-COT”, or an adjustment under “R2-74-1-D.Typo”, can be submitted on the original CAD to amend the Quantity and Value for Currency Conversion fields to zero. The rationale for the correction or adjustment must include a reference to the Type-V CAD transaction number. Where the adjustment is required on a B3, the broker must first convert the B3 into a Pre-CARM “As Declared” CAD and then submit the adjustment.

The CBSA has observed TCPs not following these steps, and submitting withdraw requests instead of adjustments. These requests will be rejected. CAD withdraw requests can only be made in the specified circumstances listed in D17-2-3 and cannot be used when a correction or adjustment can be made instead.

BN changes involving CLVS transactions

When a BN change is required to a select number of shipments that were accounted for on a consolidated Type-F CAD, a Type-V CAD must be submitted under the correct BN for these goods. Once accepted, an adjustment to the original Type-F CAD can be submitted under “R2-74-1-D.Typo” to remove these shipment(s). A Recap Sheet demonstrating the change must be attached, and the request must include a reference to the Type-V CAD transaction number.

The CBSA has observed TCPs not following these steps and creating and adjusting Pre-CARM “As Declared” Type-F CADs for the shipment(s) instead. This process does not facilitate the correct posting of credits and debits between importer accounts and is therefore not permitted.

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.