CARM Bulletin 5412 - Reason codes for certain Free Trade Agreements

December 15, 2025

CBSA is aware of a discrepancy in Appendix A of D17-2-1: Adjusting Commercial Accounting Declarations and CARM reason code description, where the reason code description for R2-74-1-C11 does not include certain Free Trade Agreements as per Customs Act. While the Agency updates CARM and D17-2-1, Trade Chain Partners (TCPs) are advised to use the correct reason code applicable to their adjustment, in accordance with Customs Act.

For example, the correct reason code for a tariff treatment change from MFN (02) to CETA (31) is R2-74-1-C11 as it falls under Section 74(1)(c.11) of the Customs Act.

If you have any questions please contact the CARM Helpdesk via webform contact us. Select the "Information on commercial programs" option and reference Bulletin 5412.

Effective date: 2025-12-15

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

Topic(s)

Hot topics

CBSA Assessment and Revenue Management (CARM)

Trade Agreements

Information source

Canada Border Services Agency (CBSA)

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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