CARM Bulletin 5415 - Upward Adjustments using an incorrect reason code

January 15, 2026

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

The CBSA has noticed a significant amount of upward adjustments for which incorrect reason codes are being used.

Appendix A of the Memorandum D17-2-1: Adjusting Commercial Accounting Declarations lists the reason codes that can be used by an importer when submitting an adjustment to a CAD. The Appendix also includes the list of adjustment reason codes reserved for the CBSA. These codes are not to be used by the importer. (starting at page 23 of the memorandum)

The CBSA will be conducting regular monitoring to identify upward adjustments submitted with incorrect reason codes. K23s will be manually issued in instances where interest was not applied due to the incorrect reason code used.

For reference:

CARM User Guide: Request an adjustment to a Commercial Accounting Declaration

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.

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