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

May 12, 2025

Memorandum D18-5-1: Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system was updated on May 8, 2025.

This memorandum has been amended to update:

Luxury vehicles examples
Appendix C – Excise Exemptions

Link: https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-5-1-eng.html

Topic(s)

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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