Updated: D18-5-1: Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system

March 30, 2026

Please note that the Memorandum D18-5-1 : Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system, has been updated on the CBSA website to reflect the removal of luxury tax on subject aircraft and vessels following amendment of the Select Luxury Items Tax Act.

Memorandum D18-5-1: Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system

Topic(s)

CBSA Assessment and Revenue Management (CARM)

CBSA Policies & Decisions

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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