https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn26-13-eng.html
Ottawa, June 12, 2026
1. This notice replaces the operational measures outlined in Customs Notice 25-32.
2. The information contained in this notice is applicable to importers, customs brokers (hereafter referred to as “broker”) and authorized participants in the Courier Low Value Shipment (CLVS) Program, involved in the importation of goods into Canada.
3. On October 21, 2024, the CBSA Assessment and Revenue Management (CARM) system became the official system of record that importers and other trade chain partners must use to account for imported goods and pay for duties, including taxes, owing on the goods.
4. The CARM Client Portal (CCP) is the Agency’s centralized system for trade chain partners to register their CBSA account and enroll in CBSA programs. Businesses who import commercial goods into Canada must first register in the CCP and obtain a business number (BN). Importers who want to benefit from electronic release prior to the payment of duties and taxes must also enroll in the Release Prior to Payment (RPP) program and obtain financial security.
Ensuring the Free Flow of Commercial Goods
5. All commercial importers (including Non-Resident Importers), should be directed by their customs broker or the authorized CLVS participant to register in the CCP, obtain a BN15, and enrol in the RPP sub-program, which includes posting financial security prior to seeking release of goods.
6. To support immediate release procedures in the CLVS program, in situations where release of goods was obtained and an importer has not fully registered with CBSA, a broker’s BN15 may be used to account for the commercial goods on the F-type CAD, while the broker works with the importer on securing CARM and RPP enrollment.
7. If it is determined post release and delivery, that goods did not qualify for release under the CLVS Program (e.g., regulated, value for duty exceeding CAD $3,300 etc.), the broker’s BN15 may be used on the V-type CAD.
8. For a 12 month period effective the date of this notice, the CBSA will shift focus and apply a modified compliance approach, concentrating on proactive engagement with CLVS participants and importers, to support their registration in CARM.
9. This Customs Notice does not change or cancel the RPP Contingency Plan for time sensitive/perishable goods and goods deemed necessary to support an individual’s continued health and well-being, outlined in Customs Notice 25-23.
10. Exceptions allowing the use of the Broker BN15 in specified circumstances, outlined in D17-1-5 paragraph 9, remain unchanged.
Additional Information
11. If you have any questions about this operational process, please contact us at the Border Information Services line (1-800-461-9999, option 2 - General Commercial Questions) or alternatively, via the contact webform.
12. For Additional information on Accounting for Commercial Goods refer to- Memorandum D17-1-5: Accounting for Commercial Goods