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CARM-related D-memos pending October 2024 release

How goods are reported to CBSA, to indicate whether or not they contain cannabis, is changing as per draft D-memo 18-5-1:

Please review the draft D Memo found in the following link for full details including screenshots:

Memorandum D18-5-1: Coding Excise and GST Exemption Codes in the CBSA Assessment and Revenue Management (CARM) System

“Cannabis products Cannabis excise codes have been created to account for the combination of Federal and Additional (Provincial) excise duties and group them together, therefore eliminating codes E50-E57 effective May 13, 2024. It is the importer’s responsibility to review the list of codes and based on their goods, select the code that pertains to their importation from the drop down list of the Excise Tax Code field on the CAD. 

Below are examples of importation scenarios using the new C-codes: Example 1 Baked goods not containing cannabis are being imported into Canada. As the excise duty does not apply to goods without cannabis, code C00 is to be selected.”

The D-memo advises that a negative declaration will be required for some commodities that do not contain cannabis.

 

Memorandum D8-2-16 Courier imports remission is also in draft status and outlines some changes coming with CARM R3 implementation on Monday October 21, 2024. The draft D-memo provides the following information:

Procedures for Claiming the CIRO 

14. The following codes have been created for use in the Special Authority OIC field in the CARM system of record to claim the CIRO (Order in Council number 85-2955) or the benefit of non-taxable status under Schedule VII to the Excise Tax Act: 

• 85-2955-1: CIRO shipments with a value for duty of CAD $0 - $20 (other than those imported from the United States or Mexico); 

• 85-2955-2: CIRO shipments with a value for duty of CAD $0 - $40 (imported from the United States or Mexico); and 

• 85-2955-3: CIRO shipments with a value for duty of CAD $40.01 - $150 (imported from the United States or Mexico.

A full list of all the D Memorandum currently in draft status can be found here: https://www.cbsa-asfc.gc.ca/publications/dm-md/menu-eng.html in the section titled “CARM-related D-memos pending October 2024 release”.

Topic(s)

CBSA Assessment and Revenue Management (CARM)
Acts & Regulations - General
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.