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CARM Bulletin 5414 - B3 to CAD Conversion Guidance

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

This bulletin is to be used as a guide by importers preparing and submitting adjustments for goods accounted for using a Form B3 before the implementation of CARM Release 3 (R3).

When goods have been accounted for using a Form B3, and adjustments are required  a Pre-CARM “As Declared” CAD must be created before an adjustment can be made. To create the Pre-CARM “As Declared” CAD, the importer can obtain the Form B3 accounting information via a CARM Client Portal request or Web Service (API) query.

When receiving Form B3 accounting information, the importer must:

  • Review the imported information.
  • Amend the information to reflect any pre-CARM adjustments submitted and approved by the CBSA, such as adjustments made by a previous B2 Blanket Adjustment or Drawback.
  • Fill in any missing information to meet the submission requirements of the CAD.
  • 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.

Once the Pre-CARM “As Declared” CAD is accepted, the importer can submit an adjustment or mass adjustment using the CCP, EDI or API.

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 importer 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. Legislative time limits are not protected.

For additional guidance, refer to:

Published: January 14, 2026

Topic(s)

CBSA Assessment and Revenue Management (CARM)

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.